网络主播个税征管问题——以薇娅税案为例  

Personal Income Tax Collection and Administration of Network Anchors:Taking the Viya Tax Case as an Example

作　　者：唐紫怡 佟桂玲 TANG Ziyi;TONG Guiling(School of Low,Yangtze University,Jingzhou 434022,Hubei,China)

机构地区：[1]长江大学法学院,湖北荆州434022

出　　处：《科技和产业》2024年第14期57-61,共5页Science Technology and Industry

基　　金：2022年度湖北省教育厅哲学社会科学研究项目(22Y047);2023年度长江大学大学生创新创业项目(Yz2023087)。

摘　　要：通过分析我国网络直播个税征管现状发现,这一新型行业虽然带来了可观的经济利益,但也出现了严重的税收管理问题。不仅损害了国家税收利益,也破坏了公平的市场竞争环境。滋生这些问题的原因在于网络主播收入组成复杂、税款代扣义务主体不明确、征税手段落后、相关税法存在模糊地带及处罚力度不足等因素。基于此,本文提出一些改进措施。首先,我国应采取明确税款代扣义务主体,确保责任落实到位。其次,完善税收申报系统,建设第三方涉税信息共享体系。最后,加大税收违法行为的处罚力度,形成强大的法律震慑力,以促进网络直播行业规范化发展。Through the analysis of the current situation of personal income tax collection and administration in our country,it is found that although this new industry has brought considerable economic benefits,it also has serious tax management problems.Not only damage the national tax interests,but also destroy the fair market competition environment.The reasons for these problems lie in the complex composition of network anchors’income,the unclear subject of tax withholding obligation,the backward taxation method,the ambiguity zone in the relevant tax law and the insufficient punishment.Based on this,some improvement measures are put forward.First of all,China should take a clear tax withholding obligation subject to ensure that the responsibility is put in place.Secondly,it should be to improve the tax declaration system and build a third-party tax-related information sharing system.Finally,the penalties for tax violations should be increased to form a strong legal deterrent to promote the standardized development of the network broadcast industry.

关 键 词：网络直播 税收征管 困境 对策 

分 类 号：F812.0[经济管理—财政学]