网络直播行业个人所得税征管问题研究

作者	张晓宇
姓名汉语拼音	Zhang Xiaoyu
学号	2020000004038
培养单位	兰州财经大学
电话	15909515387
电子邮件	1164853338@qq.com
入学年份	2020-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	税务
学科代码	0253
第一导师姓名	史正保
第一导师姓名汉语拼音	Shi Zhengbao
第一导师单位	兰州财经大学
第一导师职称	教授
题名	网络直播行业个人所得税征管问题研究
英文题名	Study on the Collection and Administration of Personal Income Tax in Network Broadcast Industry
关键词	网络直播网络主播个人所得税税收征管
外文关键词	Live network broadcast ; Network anchor ; Individual income tax ; Tax administration
摘要	近些年来，随着我国互联网技术的快速发展，网络经济应运而生，并逐步变成了促进我国消费和推动我国经济发展的重要动力。与此同时，网络经济也孕育了一批与网络有关的从业人员，诸如网络直播、网络理财、共享经济等各种不同的新商业模式也相继产生。这些新兴模式从业人员的收入，已经彻底打破了过去主要依靠工资薪金和劳务报酬等常规收入方式。尽管在这种新兴产业中，支付方式变得多元化，让这个新兴行业从业人员的收入渠道得到了极大的拓展，但是也让税务部门对该行业从业人员尤其是网络主播的收入很难进行精准掌控，因此出现了大量的偷逃税款现象，从而造成了我国的一部分税款流失。本文首先从网络直播与网络主播的概念界定、网络直播的类型、个人所得税的概念和税收征管的概念入手，进而分析了网络直播行业个人所得税征管涉及的原则及理论基础。其次，分析了网络直播行业在我国的发展现状与该行业个人所得税的征管现状。再次，通过网络直播行业个人所得税征管的典型案例剖析了该行业个人所得税征管存在的征管效率低下、纳税申报制度不健全、纳税信用评级制度不完善和涉税信息共享制度不全面等问题。最后，针对上述问题，提出了如下对策与方案：一是提高网络直播行业个人所得税的征管效率；二是完善网络直播行业个人所得税的纳税申报制度；三是优化网络直播行业的纳税信用评级制度；四是完善网络直播行业的涉税信息共享制度。综上，在依法治税的背景下，希望本文提出的建议能给该行业的发展提供指引，并提升整个行业的合规认知，促进行业的健康有序发展。
英文摘要	For the past few years, along with the fast developing of the internet technique in China, the online economy has come into being at a historical time, which has been an important impetus for the promotion of consumption and economic growth. At the same time, the network economy also breeds a number of practitioners related to the network, such as network broadcast, network finance, sharing economy and other different new business models have also emerged. The income of the employees of these new models has completely broken the traditional way of income which mainly depends on wages and salaries and labor remuneration. Although the diversification of payment methods in this new industry greatly expands the income channels of employees in this new industry, it also causes the tax administration to have a hard time keeping an accurate check on the earnings of staff in this sector, particularly on the Internet. As a result, a large number of tax evaders appear, resulting in a part of the tax loss in China. This paper firstly starts with the definition of network broadcast and network anchor, the types of network broadcast, the concept of personal income tax and the concept of tax collection and management, and then analyzes the principles and theoretical basis involved in the collection and management of personal income tax in the network broadcast industry. Secondly, it analyzes the development status of network broadcast industry in China and the collection and management status of individual income tax in this industry. Thirdly, through the typical cases of personal income tax collection and management in the network live broadcasting industry, the author analyzes the problems existing in the personal income tax collection and management, such as the low efficiency of collection and management, the imperfect tax declaration system, the imperfect tax credit rating system and the incomplete tax-related information sharing system. Finally, in view of the above problems, the following countermeasures and schemes are proposed: first, to improve the efficiency of personal income tax collection and management in the network broadcast industry; The second is to improve the personal income tax declaration system of the network broadcast industry; The third is to optimize the tax credit rating system of the network broadcast industry; The fourth is to improve the tax related information sharing system of the online live broadcast industry. In summary, under the background of administering taxes according to law, it is hoped that the suggestions put forward in this paper can provide guidance for the development of the industry, enhance the compliance awareness of the entire industry, and promote the healthy and orderly development of the industry.
学位类型	硕士
答辩日期	2023-05-27
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	65
参考文献总数	66
馆藏号	0005063
保密级别	公开
中图分类号	F810.4/51
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/34082
专题	财税与公共管理学院
推荐引用方式 GB/T 7714	张晓宇. 网络直播行业个人所得税征管问题研究[D]. 甘肃省兰州市. 兰州财经大学,2023.

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