网络主播个人所得税法律适用问题辨析  

On the Application of Individual Income Tax Law for Online Streamers

作　　者：熊伟[1] 毛彦 许恋天 XIONG Wei;MAO Yan;XU Liantian

机构地区：[1]武汉大学财税与法律研究中心

出　　处：《国际税收》2022年第5期52-60,共9页International Taxation In China

摘　　要：近段时间以来,网络主播税收违法案件频现,主要涉及个人所得税的法律适用问题,引发社会和行业关切。本文通过梳理既有个人所得税规则,发现直播行业存在法律关系复杂、所得定性模糊及扣缴义务不清等问题。从英国和美国等国家的实践可知,主播收入普遍属于应税所得,除收入定性外,完善扣除规则和扣缴规则也很关键。本文认为,为消解法律适用之困,在我国税务实践中,应进一步明确主播收入的法律属性,在尊重形式要件的同时,结合经济实质予以认定;此外,有必要厘清平台和经纪公司的扣缴义务,审慎追溯适用扣缴责任;同时,还可对不同类型的主播探索分级分类管理,以利于降低征管成本,促进行业发展。Recently, some influential cases of platform streamers have been reported, mainly involving the legal application of personal income tax, which aroused the concern of public society and the live-streaming industry. By analyzing the existing rules, the paper finds that there are problems in live-streaming industry, such as complex legal relationships, ambiguous income classification, and unclear withholding obligations. The practices in US and UK have shown that income derived from livestreaming is taxable, and it is crucial to improve the deduction and withholding regulations in addition to income classification.In order to solve the problems of legal application, it is necessary for tax authorities to clarify the nature of income, respect the formal elements while combining with the economic substance. On the other hand, it is also important to clarify the withholding obligations of the live-streaming platforms and the MCNs respectively so as to facilitate their tax compliance. For such purpose,tax authorities could explore classification management on streamers to reduce tax collection cost and promote the industry development.

关 键 词：网络主播 个人所得税法 平台经济 所得定性 代扣代缴 

分 类 号：F810.42[经济管理—财政学]