Research On The Collection And Management Of Personal Income Tax With Live Goods

With the rise of the new economy of live-streaming goods,online celebrity anchors with live-streaming goods have rapidly become high-income and high-net-worth individuals,and have become one of the key targets of tax supervision and tax inspections in my country.Recently,a number of top streamers have been disclosed for tax evasion,and the resulting "butterfly effect" is spreading quietly.In view of the fact that the current live broadcast delivery is still in the pre-expected and standardized stage,and the intelligent development of tax collection and management and the comprehensive application of big data will make all kinds of tax-related information more transparent and turn to the era of "governing tax with numbers".The research on the tax-related behaviors and personal income tax collection and management of live broadcast anchors in this paper is of great significance for strengthening the order of tax collection and management in the live broadcast delivery industry,and also expands the research ideas for tax collection and management in emerging industries.Following the problem-oriented research idea,this paper selects two typical cases of tax evasion and evasion in Hangzhou with live-streaming goods,and explores the issue of personal income tax collection and management with live-streaming goods.The main part of this paper consists of four major parts.The first is theoretical analysis,which focuses on the taxability of live streaming and the necessity of precise supervision.The second is to sort out policies and analyze the difficulties in collection and management.This part sorts out the current personal income tax policies and applicable collection methods for the tax-related behavior of live streaming in my country,and discusses the conditions for determining“remuneration for labor services” and “income from business operations,” and whether the collection can be verified or not.and other key issues.In view of the current loss of tax revenue for live-broadcasting goods,this paper analyzes the current collection and management problems of the live-broadcasting and goods-carrying industry in terms of individual tax policy,information registration system,tax jurisdiction,information sharing,and tax credit system.The third is case analysis.Through the analysis of the tax evasion cases of Zhu Chenhui and Wei Ya,the common methods of tax evasion with live streaming goods are revealed,and the legal basis for tax evasion investigation and punishment is analyzed,and then the reasons for the non-compliance with the tax of live streaming anchors are explored.Motivation,to provide direction for strengthening the tax supervision of the live broadcast delivery industry.The fourth is policy recommendations.On the basis of theoretical analysis and case analysis,it is aimed at the difficulties in the collection and management of personal income tax with live goods and the blind spots in collection and management exposed by typical cases of tax evasion.Suggestions and countermeasures are put forward,such as improving the legal system of tax collection and management,building a tax-related account mechanism for high-income groups,and improving the efficiency of individual tax collection and management with the help of"big data tax management".