网络主播的个人所得税问题研究
Study on the Personal Income Tax of Webcast

随着互联网经济的快速发展，网络直播行业迅速火爆，由于直播行业带来的暴利，越来越多的人们想要加入此行业。从税收方面来看，网络直播与以往传统职业的收入模式不同，因此也相继出现了许多新问题，由于有关部门对个人所得税的税源不够重视，征管程序不够规范等，造成税收流失非常严重的后果。本文从研究背景及意义入手，首先分析了网络主播的分类及其性质，阐述网络主播个人所得税的征管现状，然后在此基础上分析现存的税收征管问题，最后提出一些相应的解决措施。
With the rapid development of the Internet economy, the live broadcast industry is booming. Because of the huge profits brought by the live broadcast industry, more and more people want to join this industry. From the aspect of tax revenue, live streaming online presents a different income model from traditional professions, which in turn has led to many new issues. Due to a lack of emphasis on personal income tax sources by relevant departments, and nonstandard tax collection and management procedures, there has been a serious consequence of tax revenue loss. Starting with the research background and significance, this paper first analyzes the classification and nature of webmasters, expounds on the present situation of the collection and management of individual income tax of webmasters, and then analyzes the existing problems of tax collection and management of this basis, finally, some corresponding solutions are put forward.