网络直播税收征管问题研究  

Study on Tax Collection and Administration of Network Broadcast

作　　者：张媚 ZHANG Mei(School of Economics and Management,Yangtze University,Jingzhou 434000,China)

机构地区：[1]长江大学经济与管理学院,湖北荆州434000

出　　处：《商业观察》2025年第2期105-109,共5页BUSINESS OBSERVATION

摘　　要：随着网络发展日益迅速,网络视听已逐渐成为激活数字经济新质生产力的关键引擎,发挥着重要作用。直播逐渐改变了大众的休闲娱乐及工作方式,行业发展在带来新的产业和商机的同时也带来了难题,多次曝光的偷税漏税行为不仅影响我国财政收入,还会动摇我国税收根基,因此要重视加强税收监管。在此背景下,文章以网络直播行业为依托,针对其收入的税收监管问题进行研究,探寻有效途径。With the rapid development of the network,network audio-visual mode has gradually become a key engine to activate the new quality productivity of the digital economy,playing an important role.Live broadcasting has gradually changed the public's way of leisure,entertainment and work,and the development of the industry has brought new industries and business opportunities,but with problems.The repeated exposure of tax evasion not only affects China's fiscal revenue,but also shakes the foundation of China's tax revenue,and the task of strengthening tax supervision is the top priority.In this context,based on the network broadcast industry,the paper studies the tax regulation of its income and explores effective ways.

关 键 词：网络直播 纳税规定 税收监管 

分 类 号：F812.42[经济管理—财政学]