网络主播个人所得税税收征管问题刍议
康琳婕
河北开放大学, 河北 石家庄 050080
起止页码: 57--61页
DOI:
摘要：
网络主播作为新兴职业，其收入来源的多样性和不稳定性使个人所得税的税收征管面临诸多挑战。目前存在的问题主要包括主播对税收知识的了解不足、税收政策的不完善、税收征管手段的局限性以及信息不对称等。为解决这些问题，提出了一系列改进措施，如对直播行业进行分层管理、完善立法和政策指导、创新税收征管手段、推进以数治税、加强信息共享以及增强税收征管意识等。这些措施旨在提高网络主播个人所得税的征收效率和公平性，促进直播行业的健康发展。
Discussion on the Tax Collection and Management Issues of Personal Income Tax for Internet Live Streamers
KANG Linjie
Hebei Open University, Shijiazhuang, Hebei 050080, China
Abstract:
As an emerging profession, online broadcasters face numerous challenges in personal income tax collection and management due to the diversity and instability of their income sources. The current problems include a lack of understanding of taxation knowledge among broadcasters, imperfect tax policies, limited tax collection and management tools, and information asymmetry. To address these issues, a series of improvement measures have been proposed, such as implementing tiered management for the live streaming industry, refining legislation and policy guidance, innovating tax collection and management tools, advancing data-driven tax governance, enhancing information sharing, and raising awareness of tax collection and management. These measures aim to improve the efficiency and fairness of personal income tax collection for online broadcasters and promote the healthy development of the live streaming industry.
收稿日期: 2024-4-2
基金项目: 2022年度河北省社会科学发展研究课题“关于网络主播收入的个人所得税税收征管问题研究”（20220404018）
参考文献：
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