【作者】 宋高名；

【导师】 赵惠敏；

【作者基本信息】 吉林财经大学 ， 税务（专业学位）， 2021， 硕士

【摘要】 随着时代的发展和社会的进步,我国的综合实力也在不断增强,各行各业都欣欣向荣,互联网行业自然也不例外,数字经济应运而生,至今已经成为了拉动我国经济增长的又一大动力。与此同时,以数据为依托的网络直播业异军突起并迅速受到年轻群体的热捧,随后蓬勃发展,为人们提供了一个新的择业选择。但支付手段的多样化丰富了这个新兴行业从业者的收入途径,使得税务机关难以准确把控网络主播的收入,导致我国税款部分流失。本文选取了网络直播行业相关从业者—即主播的个人所得税征管情况进行相应的分析探讨。针对网络直播个人所得税征管不足的问题,本文通过规范分析法、比较研究法、案例分析法对问题进行了深入剖析,并提出了相应的解决方法。文章分为五个部分:第一章阐述了研究的背景及意义,并介绍了研究的方法和思路,通过梳理国内外相关理论与学者们对网络直播和税收征管方面的观点,以此为依据进行深入探讨。第二章首先界定了直播的概念并罗列了直播行业的独特之处,随后从信息不对称、纳税遵从、税收征管效率三个理论切入,来论述现在对网络直播个人所得税征管的迫切性与可税性。第三章从我国个人所得税征管现状和直播业发展状况着手,辅以目前主流直播平台的例证,来说明目前对于网络主播进行税收征管时存在的问题。第四章梳理了英、美、日、德、法五个国家对于网络主播的个税征管措施,并整理得出可以学习借鉴的经验。第五章结合了我国的发展现状和经济特点,在法律体系、涉税账户、信息系统、纳税申报、信用系统、纳税服务等几个层面分别提出了相应的改革措施和完善建议。更多还原

【Abstract】 With the development of the times and the progress of society,our country’s comprehensive strength is constantly increasing,and all walks of life are prospering,and the Internet industry is no exception.The digital economy has emerged and has become another major driver of my country’s economic growth power.At the same time,the data-based live webcasting industry has sprung up and quickly became popular among young people.However,the diversification of payment methods has enriched the income channels of practitioners in this emerging industry,making it difficult for tax authorities to accurately control the income of network anchors,leading to a partial loss of tax in my country.This article selects the relevant practitioners in the webcast industry—that is,the personal income tax collection and management of the anchors for corresponding analysis and discussion.Aiming at the problem of inadequate collection and management of personal income tax on live webcast,this article analyzes the problem in some different methods.The article is divided into five parts: The first chapter explains the background and significance of the research,and introduces the research methods and ideas.Through combing the domestic and foreign related theories and scholars’ views on webcasting and tax collection and management,in-depth discussions are carried out on this basis.Chapter 2 firstly defines the concept of live broadcast and lists the unique features of the live broadcast industry.Then,from the three theories of information asymmetry,tax compliance,and tax collection efficiency,it discusses the urgency and possibility of the current personal income tax collection and management for webcasting.Tax.The third chapter starts from the current status of my country’s personal income tax collection and management and the development of the live broadcast industry,supplemented by the examples of current mainstream live broadcast platforms,to illustrate the current tax collection and management problems for network anchors.The fourth chapter sorts out the personal tax collection and management measures for webcasters in the five countries of Britain,the United States,Japan,Germany,and France,and sorts out the experience that can be learned from.The fifth chapter combines my country’s development status and economic characteristics,and proposes corresponding reform measures and suggestions for improvement in the legal system,tax-related accounts,information systems,tax declarations,credit systems,and tax services.更多还原