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E-Commerce Letters 2024
电商直播税收征管法律规制研究
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Abstract:
随着居民可支配收入的稳步提升及互联网技术的迅速发展，电商直播作为中国的新兴产业，迅速崛起。直播带货因其高度依赖网络技术，呈现出较高的经济活动复杂性。尽管行业日趋成熟，但税法等相关法律在该领域仍存在空白，致使偷逃税行为猖獗，偷逃税款的规模令人震惊。若不进行有效规制，将对我国的税收体系造成不利影响。本文研究了直播带货的税收征管问题，分析电商直播行业的特点及其对税收征管的影响，探讨现行税收法律制度的不足与滞后性，并提出了完善相关法律的建议，以减少国家税款的流失。
With the steady increase in residents’ disposable income and the rapid development of Internet technology, e-commerce live streaming has risen rapidly as an emerging industry in China. Due to its high dependence on network technology, live streaming presents a high complexity of economic activities. Despite the maturing of the industry, there are still gaps in tax laws and other related laws in this area, resulting in rampant tax evasion and an alarming scale of tax evasion. If there is no effective regulation, it will have an adverse impact on China’s tax system. This paper studies the tax administration of live streaming, analyzes the characteristics of the e-commerce live streaming industry and its impact on tax administration, discusses the shortcomings and lags of the current tax legal system, and puts forward suggestions for improving relevant laws to reduce the loss of national tax revenue.
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