大数据时代网络直播行业个税征管问题研究  

Study on Personal Income Tax Collection and Administration of Network Broadcast Industry in the Era of Big Data

作　　者：冯思爽 FENG Si-shuang(Jilin Police College,Changchun 130117,China)

机构地区：[1]吉林警察学院,吉林长春130117

出　　处：《税务与经济》2023年第5期50-57,共8页Taxation and Economy

基　　金：公安部科技计划一般项目(2022LL06);吉林省教育厅人文社会科学研究项目(JJKH20231065SK);吉林省教育厅人文社会科学研究项目(JJKH20231067SK);吉林省青少年发展研究计划项目(2023 jqy-139)。

摘　　要：大数据时代,随着网络直播行业的迅速发展,从业人员数量和收入规模不断增加,加强对网络直播行业的个税征管已经成为维护税收秩序稳定和促进行业健康发展的重要手段。对网络直播主播进行个税征管存在着收入来源多样化、涉税数据规模大、税收征管数据分析技术要求高等新的难点,这也导致对其进行个税征管面临着法律法规缺乏、确定税源困难、个税征管技术更新差、个税征管信息交换和共享受阻等一系列困难。因此,我国应采取完善相关个税征管税法理念、完善个税征管实体法规则、完善个税征管程序法规则、借助数字化技术建立数据共享和可信交换方案等政策措施,以促进网络直播行业的健康发展。In the era of big data,with the rapid development of the network broadcast industry,the number of employees and the scale of income continue to increase.Strengthening the collection and administration of personal tax in the network broadcast industry has become an important means to maintain the stability of tax order and promote the healthy development of the industry.The collection and administration of personal income tax on network broadcast anchors has new features such as diverse sources of income,large scale of tax-related data,and high technical requirements for tax collection and administration data analysis.The features also lead to a series of difficulties in the collection and administration of personal income tax,such as lack of laws and regulations,difficulties in determining tax sources,poor updating of personal income tax collection and administration technology,and obstacles in the exchange and sharing of personal income tax collection and administration information.Therefore,China should adopt policies and measures such as improving the concept of relevant personal income tax collection and administration law,improving the substantive law rules of personal income tax collection and administration,improving the procedural law rules of personal income tax collection and administration,and establishing data sharing and trusted exchange programs with the help of digital technology to promote the healthy development of the online live broadcast industry.

关 键 词：大数据时代 网络直播 数字化技术 税收征管 

分 类 号：F810.42[经济管理—财政学]