抖音“短视频 + 直播”带货个人所得税问题的探讨
Discussion on the Personal Income Tax of Goods in “Short Video + Live Broadcast” of Tiktok

近几年直播带货发展迅猛，相关监管体系正在逐步健全，其中税收问题是直播带货行业中的重要问题。本文通过分析抖音中各类收入在个税中的类别归属，基于个人所得税相关规定，给出在个人所得税方面的改善措施，如：在不增加纳税风险的基础上，利用好税收洼地以及选择核定征收来降低个税等，期望“直播带货”税收问题得到有效治理。
In recent years, the live broadcast industry has developed rapidly, and the relevant regulatory system is gradually improving. Among them, the tax issue is an important issue in the live broadcast industry. This paper analyzes the classification of various incomes in the personal income tax in Tiktok, and based on the relevant provisions of personal income tax, gives some improvement measures in personal income tax, such as making good use of tax depressions and selecting verification collection to reduce personal tax on the basis of not increasing tax risk, hoping that the “live broadcast with goods” tax problem can be effectively solved.