直播带货个人所得税研究
Research on Personal Income Tax Issues in Live-Streaming E-Commerce

近年来，随着数字经济和平台经济的深度融合，直播带货已成为我国消费市场的新引擎。然而这一新兴业态的爆发式增长与现行个人所得税制度的适配性矛盾日益凸显，税收流失问题引发广泛关注。本文在探讨直播带货行业中个人所得税征管面临的现实困境与制度缺陷基础上，揭示其偷逃税行为违法手段与法律风险，分析了直播带货个人所得税征管难点，提出构建“立法–征管–司法–教育”四方面协同治理的系统性治理方案，以促进税收公平与行业健康发展。
In recent years, with the deep integration of digital economy and platform economy, live streaming e-commerce has become a new engine in China’s consumer market. However, the explosive growth of this emerging business model is increasingly in conflict with the adaptability of the current personal income tax system, and the issue of tax revenue loss has attracted widespread attention. On the basis of exploring the practical difficulties and institutional deficiencies faced by the personal income tax collection and management in the live streaming e-commerce industry, this article reveals the illegal means and legal risks of tax evasion behavior, analyzes the difficulties in the personal income tax collection and management of live streaming e-commerce, and proposes a systematic governance plan that integrates legislation, management, judiciary, and education to promote tax fairness and healthy development of the industry.