摘要
随着网络直播行业的兴起,网络主播数量急剧增加,其个人所得的税法规制问题愈加凸显。我国的个人所得税制度虽已趋于完善,但对网络主播个人所得税的法律适用尚存在不足之处。在实体法方面,存在打赏与经营所得定性模糊、“首违不罚”制度适用标准待明两大问题;在程序法方面,存在扣缴义务与扣缴义务人界定不清、核定征收存在违规核定与滥用两大问题。针对以上问题,可通过明确网络主播个人所得性质、健全主播责任追究制度、推进落实代扣代缴制度、细化核定征收适用规则四大措施进行完善。
With the rise of the network broadcast industry,the number of network anchors has increased sharply,and the tax law regulation of their personal income has become more and more prominent.Although our country′s individual income tax system has tended to be perfect,there are still shortcomings in the legal application of the network anchor′s personal income tax.In the aspect of substantive law,there are two major problems:the ambiguity of reward and business income,and the application standard of the"first violation without punishment"system to be clarified.In terms of procedural law,there are two major problems:the unclear definition of withholding obligation and withholding agent,and the existence of illegal verification and abuse of approved collection.To solve the above problems,we can improve it by clarifying the nature of personal income of network anchors,improving the responsibility investigation system of anchors,promoting the implementation of the withholding and payment system,and refining the applicable rules of approved collection.
作者
刘继虎
陈梦娴
Liu Jihu;Chen Mengxian(School of Law,Central South University,Changsha,Hunan 410083,China)
出处
《黑龙江工业学院学报（综合版）》
2023年第11期70-75,共6页
Journal of Heilongjiang University of Technology(Comprehensive Edition)
基金
湖南省社会科学规划项目“湖南省构建高效创新政策支持体系研究”(项目编号:XSP17YBZC016)。
关键词
网络主播
个人所得税
税收征管
network anchor
individual income tax
tax collection and management
