浅析网络主播个税征税问题研究摘  要 近年来，随着互联网的蓬勃发展。智

浅析网络主播个税征税问题研究<br>摘  要<br> <br>近年来，随着互联网的蓬勃发展。智能手机的普及、各种平板、笔记本电脑等充斥着人们的生活，越来越多的人们正在感受到移动互联网带来的好处。网络直播行业也逐渐走入人们的日常生活，由于移动互联网市场巨大，互联网新兴的网络直播行业也成为了主流，其网络主播的收入也成为了重要的税收来源，但由于互联网个税税征收处于起步阶段，其征收仍存在征收主体不明确，征收界限的不清晰等问题，需根据现实存在的问题不断完善税制的征收。本文本文将从征管部门、直播平台、网络主播三个主体存在的问题进行探析，采用案例分析法和比较法法对网络平台的税收缴纳与征管现状进行调查，并对互联网主播个税征收存在的问题进行推理分析，从市场监管，加强部门内部监测，提高主播个人纳税意识等方面提出相关建议<br> <br>关键词：互联网；个人所得税；征管问题；对策

浅析网络主播个税征税问题研究<br>摘  要<br> <br>近年来，随着互联网的蓬勃发展。 智能手机的普及、各种平板、笔记本电脑等充斥着人们的生活，越来越多的人们正在感受到移动互联网带来的好处。 网络直播行业也逐渐走入人们的日常生活，由于移动互联网市场巨大，互联网新兴的网络直播行业也成为了主流，其网络主播的收入也成为了重要的税收来源，但由于互联网个税税征收处于起步阶段，其征收仍存在征收主体不明确，征收界限的不清晰等问题，需根据现实存在的问题不断完善税制的征收。 本文本文将从征管部门、直播平台、网络主播三个主体存在的问题进行探析，采用案例分析法和比较法法对网络平台的税收缴纳与征管现状进行调查，并对互联网主播个税征收存在的问题进行推理分析，从市场监管，加强部门内部监测，提高主播个人纳税意识等方面提出相关建议<br> <br>关键词：互联网；个人所得税；征管问题；对策

A study on the problem of individual income tax of network anchor<br>To pick<br> <br>In recent years, with the vigorous development of the Internet. The popularity of smart phones, all kinds of tablets, laptops and so on are full of people's lives. More and more people are feeling the benefits of mobile Internet. The online live broadcasting industry has gradually entered people's daily life. Because of the huge mobile Internet market, the emerging online live broadcasting industry has become the mainstream, and the income of its network anchor has also become an important source of tax. However, due to the initial stage of Internet personal tax collection, there are still problems such as unclear collection subject and unclear collection boundary, which need to be rooted in According to the existing problems, the tax system should be improved continuously. This paper will analyze the problems existing in the collection and management department, live broadcast platform and network anchor, use case analysis method and comparative method to investigate the current situation of tax payment and collection and management of network platform, and analyze the problems existing in the collection of Internet anchor's personal tax, from the aspects of market supervision, strengthening the internal monitoring of the Department, and improving the anchor's personal tax consciousness Put forward relevant suggestions<br> <br>Key words: Internet; personal income tax; collection and management problems; Countermeasures<br>