大数据时代网络直播行业税收征管问题探析  

Analysis on Tax Collection and Administration of Network Broadcast Industry in the Era of Big Data

作　　者：唐铭辰 常向东 马鑫鑫[2] TANG Mingchen;CHANG Xiangdong;MA Xinxin(Lanzhou University of Finance and Economics,Lanzhou 730020,China;Capital University of Economics and Business,Beijing 100070,China)

机构地区：[1]兰州财经大学,甘肃兰州730020 [2]首都经贸大学,北京100070

出　　处：《商业观察》2025年第6期69-72,共4页BUSINESS OBSERVATION

摘　　要：随着社会步入大数据时代,网络融媒体应用不断深化拓展,网络直播作为其中一个覆盖范围广、受众群体大的平台,被各行各业广泛采用。相关网络运营公司或公会数量增加,从业人员和收入规模不断增加,收入来源多样化、涉税数据庞大,导致相关税收征管问题日益凸显,文章对网络直播涉及的税收问题进行分析探讨,提出治理对策以助力网络直播行业健康发展,维护社会公平正义,保护国家财政收入。As society enters the era of big data and the application of network financial media continues to deepen and expand,network broadcast,as one of the platforms with wide coverage and large audience,is widely adopted by all walks of life.The increase in the number of relevant network operating companies or associations,the increasing employees and income scale,as well as the diversification of income sources and the huge tax-related data have led to the increasingly prominent problems of relevant tax collection and administration.This paper analyzes and discusses the tax problems involved in network broadcast,and puts forward countermeasures to help the healthy development of network broadcast industry,maintain social fairness and justice,and protect national fiscal revenue.

关 键 词：网络直播 税收征管 治理对策 

分 类 号：F724.6[经济管理—产业经济]