摘 要

“直播带货”目前已成为当下网购热潮。直播带货指通过视频直播的方式在一些直播平台，进行近距离商品展示、咨询问答、导购的新型服务方式。其具体形式可由店铺自己开设直播间或者交给职业主播进行集合推荐，消费者也可以选择自己喜爱的主播直播间里选购商品，这样不仅更具亲和力、互动性，还绕过了经销商等传统中间渠道，直接实现了商品和消费者对接，消费者往往能享受到最优惠的价格。在这过程中，主播的收入也面临缴税的情况，但是目前我国直播带货行业个人所得税征管还不完善，存在主播纳税意识薄弱、 纳税主体和扣缴义务人不明确、收入来源多元化、纳税地点难确定等突出问题，因此，本文提出明确纳税义务和责任、明确扣缴义务人、统一提现记账平台、统一纳税地点、加强税收征管信息化建设等建议。

关键词：直播带货；个人所得税；税收征管

Abstract

"Live delivery with goods" has become the current online shopping boom. Live delivery of goods refers to a new service method of close-range product display, consultation and Q&A, and shopping guides on some live broadcast platforms through video live broadcast. The specific form can be set up by the store itself or handed over to professional anchors for collective recommendation. Consumers can also choose their favorite anchors to buy goods in the live broadcast room, which is not only more friendly and interactive, but also bypasses dealers, etc. Traditional intermediate channels directly realize the docking of goods and consumers, and consumers can often enjoy the most favorable prices. In this process, the income of the anchor is also facing the situation of tax payment, but the current personal income tax collection and management of the live broadcast industry in my country is not perfect. There are anchors’ weak tax awareness, unclear taxpayers and withholding agents, and diversified income sources. It is difficult to determine the tax location and other outstanding issues. Therefore, this article proposes to clarify tax obligations and responsibilities, clarify the withholding agent, unify the cash withdrawal and accounting platform, unify the tax location, and strengthen the information construction of tax collection and management.

Key words：Live with the goods；Tax administration；Personal Income Tax

 

目 录

摘 要 1

1引 言 1

2 文献综述 1

2.1选题意义 1

2.1.1理论意义 1

2.1.2 实际意义 2

2.2国内研究现状 2

2.3研究评述 4

3 直播带货收入个税分析 4

3.1 主播带货收入概况 4

3.2直播带货收入中个税缴税方式 5

3.2.1自行直播带货 6

3.2.2 主播与经纪公司签约通过平台直播 6

3.2.3 商家与主播工作室合作 6

3.3个税征收概况 7

4直播带货个税征管问题及原因 8

4.1主播纳税意识薄弱 8

4.2主播收入相关涉税信息难获取 8

4.2.1纳税主体和扣缴义务人不明确 8

4.2.2纳税地点难确定 8

4.3纳税征管技术落后 9

4.3.1收入来源分配不统一 9

4.3.2支付方式多样化 9

4.3.3 交易信息难掌握 10

5完善直播带货个税征管建议 10

5.1明确纳税义务和责任 10

5.2建立主播涉税信息采集共享系统 11

5.2.1 纳税识别号制度 11

5.2.2明确扣缴义务人 11

5.3 建立严格的税收申报制度 11

5.4与提现进账平台形成合作监督体系 12

5.5统一纳税地点 12

6结论 13

致 谢 14

参 考 文 献 15