网络直播的税收征管问题研究
Study on Tax Collection and Administration of Network Broadcast

伴随着“互联网+”时代的来临，网络直播乘互联网的东风而崛起，逐渐走进了大众的视野。网络直播发展势头迅猛，展现出了巨大的发展潜力。利用明星、网红直播带货从而产生溢出效应和集聚效应已经成为企业、商家宣传营销的重要手段之一。此领域收入、利益之可观，也已经成为国家财政收入的重要来源。但由于网络直播这一新兴产业与传统行业的模式差异明显，我国一些税收政策具有滞后性和空白性，网络直播领域的税收征管面临巨大挑战，税收流失严重。网络直播领域绝不是税收征管的“法外之地”。如何对网络直播产业进行规范和监管已成为不容忽视的问题，本文聚焦于主播收入的定性的争议，代扣代缴主体不明确，纳税主体的纳税意识相对不足，税收征管地域性受限，征税技术不先进这些亟待解决的困境进行探究，对此提出有针对性合理性的对策和建议。
With the advent of the “Internet+” era, the rise of network broadcast by the east wind of the Internet has gradually entered the public’s vision. The development of network broadcast is rapid and shows great potential for development. The use of stars and Internet celebrities live to bring goods to produce spillover effect and agglomeration effect has become one of the important means of publicity and marketing for enterprises and merchants. The considerable income and interests in this field have also become an important source of national financial revenue. However, due to the ob-vious difference between the model of network live broadcast, an emerging industry, and the traditional industry, some tax policies in China are lagging and blank, and the tax collection and administration in the field of network live broadcast is facing great challenges, and the tax loss is serious. The field of network broadcast is by no means a “lawless place” for tax collection and management. How to regulate and supervise the network broadcast industry has become an issue that cannot be ignored. This paper focuses on the disputes over the qualitative income of anchors, the unclear subject of withholding and payment, the relative lack of tax awareness of tax payers, the regional limitation of tax collection and administration, and the unadvanced taxation technology, and probes into these urgent dilemmas to be solved, and puts forward targeted and reasonable countermeasures and suggestions.