摘要
随着自媒体产业的蓬勃发展,"打赏"的收益巨大,自媒体打赏收入的征税问题须引起重视。通过文献梳理和参照国外税收制度的先进经验,对比我国现有的税收征纳体系,研究发现:对"自媒体打赏收入"征税,还存在征税税目不明、纳税主体不定、纳税渠道不畅、打赏收入获得者报税动机不强等难题,其与我国现行的个人所得税制未能调整到位、相关法律规范缺失、纳税主体和扣缴义务难以确定、纳税人自主报税意识淡薄等密切相关。站在税收法治的立场,对自媒体打赏收入征税既符合税收法定原则也符合税收公平原则,既具备合法性也具有合理性,"自媒体打赏收入"具有可税性。解决"自媒体打赏收入"征税难题,应从税收立法、报税方式、税收管理、源头治理等方面综合施策。具体而言,在税收法律上,完善个人所得税收法律规范;在报税方式上,建立健全线上线下相结合的纳税申报方式;在税收管理上,提高税务机关与其他部门之间智能化协同管理的程度;在源头治理上,提升纳税人的自主纳税意识。
With the vigorous development of We Media industry and the enormous"reward"income generated on its basis, the income tax problem of"We- Media rewards"arises.The author studies related literature and the advanced experiments of other countries and comparing that with our current tax system,it is found that:there are still some problems with income tax of "We- Media reward"in China,which are caused by such issues as the lack of related law and regulations,the not perfectly adjusted income tax system,and so on.The tax on the income from We Media is in line with the legal principle of taxation and has legitimacy;it also conforms to the principle of tax fairness and is reasonable.Therefore,"We- Media reward income"has taxability.To achieve taxation on"We- media reward income",we should implement the comprehensive countermeasures in terms of legislation,the pattern of tax return,taxation management,and the source governance.Specifically speaking,in tax law,we should improve personal income tax law and regulations;in tax return pattern,we should establish a tax declaration method combined with offline and online;in tax management,we should improve the degree of intelligent management between the tax authorities and other departments;and in source governance,we should promote taxpayers' sense of independent tax payment.
作者
汪火良
WANG Huo-liang(HuBei Normal University,Huangshi,Hubei 435002,China)
出处
《中国流通经济》
CSSCI
北大核心
2019年第5期120-128,共9页
China Business and Market
基金
湖北师范大学2017年度教学改革与研究"他者性教学交往范式融入大学生核心法治素养体系研究"(2017002)
关键词
自媒体打赏收入
可税性
税收公平
自主报税
纳税意识
We-Media reward income
taxability
tax fairness
independent tax return
the sense of tax payment
