困与解:网络文娱行业高收入群体个人所得税征管法律难题与突破  

Predicament and solution:Personal income tax for high income groups in the network entertainment industry Legal problems and breakthroughs in collection and management

作　　者：宋遥远 张梦 Song Yaoyuan;Zhang Meng(Institute of Economic Law,Zhongnan University of Economics and Law,Wuhan 430073;School of Law,Guizhou University of Finance and Economics,Guiyang 550025)

机构地区：[1]中南财经政法大学经济法研究所,武汉430073 [2]贵州财经大学法学院,贵阳550025

出　　处：《安徽商贸职业技术学院学报》2024年第4期47-53,共7页Journal of Anhui Business College

基　　金：国家社会科学基金项日(21FFXB020);司法部国家法治与法学理论研究项目(19SFB3045)。

摘　　要：网络文娱领域已崛起为我国文化娱乐版图的关键构成,具备庞大的市场潜能与辽阔的发展蓝图。然而,该领域内高收入阶层利用税法体系中的罅隙,致使逃税避税事件频现。审视我国网络文娱领域高收入群体个人所得税体系的现状与征收实践,通过系统梳理相关税收政策,洞悉该领域税收流失现象的严峻态势。从税收法律规制与税收管理执行的双重视角出发,剖析了税收规避行为的法律规制难题,诸如应税范畴界定不明晰、税收优惠施行失衡、涉税信息搜集受限、代扣代缴机制不健全及违法惩处力度仍较轻弱等困境。为解决上述难题,立法层面应厘清应税所得项目、调整税率结构、规范税收优惠;征管层面应规范基础交易、完善代扣代缴制度并加大惩处力度,同时引入数字化工具以严格发票管理。Online entertainment is a crucial part of China's cultural scene,with significant market potential.However,high-income individuals in this sector exploit tax law gaps,leading to frequent evasion and scandals.We assess the personal income tax system for these individuals,highlighting tax loss severity by reviewing relevant policies.Issues include unclear taxable scope,unequal tax incentives,limited tax information,flawed withholding mechanisms,and weak legal penalties.To address these,legislative reforms should clarify taxable income,adjust rates,and regulate concessions.Collection efforts should standardize transactions,improve withholding,enhance penalties,and use digital tools for invoice management.

关 键 词：网络文娱行业 个人所得税 税收征管 财税法 

分 类 号：G206[文化科学—传播学] F812.42[经济管理—财政学]