直播带货主播个税征管现状及征管模式创新研究  

Research on the current situation of individual income tax collection and management and innovation of collection and management models for live streaming host

作　　者：冯佳钰 方靖蕾 袁克丽 Feng Jiayu;Fang Jinglei;Yuan Keli(Tianjin University of Traditional Chinese Medicine,Tianjin,301617)

机构地区：[1]天津中医药大学,天津301617

出　　处：《市场周刊》2024年第13期116-121,共6页Market Weekly

摘　　要：2016年至今,在互联网经济的大潮下,直播电商业态发展动力强劲,涉及交易规模和参与人数逐年攀升,直播带货平台主播收入已成为国民税收的重要来源。然而,由于当前征管体系的滞后性以及个人与平台纳税责任的缺失,网络主播个人所得税流失现象严重,形成政府财税漏洞。文章聚焦直播带货主播个税征管模式现状,深入挖掘当下监管体制的困境,并从直播电商平台监管角度提出相应的解决方案,以期构建平台—政府—主播个人三方联动的新型数据化征管模式。Since 2016,under the tide of the Internet economy,the development momentum of live e-commerce has been strong,with transaction scale and number of participants increasing year by year.The income of live streaming e-commerce platform hosts has become an important part of national tax revenue.However,as the lag of the current tax collection and management system and the lack of individual and platform tax responsibilities,the phenomenon of individual income tax loss for online anchors is equivalent serious,forming loopholes in government finance and taxation.We will focus on the current status of the individual income tax collection and management model for live streaming hosts,deeply explore the difficulties of the current regulatory system,and propose corresponding solutions from the perspective of live e-commerce platform supervision,so as to build a new data-driven collection and management model that combines the platform,government and individual hosts.

关 键 词：直播带货主播 个人所得税 信息共享 平台监管 平台激励 

分 类 号：F812.42[经济管理—财政学]