摘要
近年来,网络直播平台的数量呈爆发式增长趋势,给国家带来新增税源和税收收入。由于它完全不同于传统行业的商业模式,当前税收征管实践中仍然依据的是传统针对实体经济的相关税法规定,税收政策滞后,税收征管不到位,造成互联网直播平台税源流失,网络头部主播偷税漏税的案件频发,凸显了网络直播领域税收征管漏洞。本文分析了网络主播收入的类型以及网络直播行业存在法律关系复杂、所得定性模糊、扣缴义务人不清晰、从业人员纳税遵从度较低、违规进行纳税筹划以及税源广泛但征管监督手段信息化程度低等问题,从税务监管的角度出发,对完善网络主播收入税收征管提出建议。
Recently,the number of webcast platforms has shown an explosive growth trend.Since it is different from the traditional business,its tax collection is not in place,resulting in the frequent tax evasion cases by webcast anchors.This article analyzes the types of income of online anchors and the problems that exist in the online live streaming industry,such as ambiguity on law level,unclear income classification,unclear withholding agents,low tax compliance,and so on.From the perspective of tax supervision,suggestions are made to improve the tax collection and management of online anchor income.
作者
周坚
高军
ZHOU Jian;GAO Jun(Jiangsu Boaixing Law Firm,Changzhou 213022,China;Jiangsu University of Technology,Changzhou 213001,China)
出处
《大连大学学报》
2025年第3期54-60,共7页
Journal of Dalian University
关键词
网络主播
税收征管
税收流失
税收遵从
network anchors
tax collection and management
tax loss
tax compliance
