摘要
近几年互联网经济的春风拂遍中华大地的各个角落,同时也吹出一种新兴的行业—“网络直播”。其中,网络直播打赏更是吸引许多人涉足这一行业,致使网络直播的商业模式持续壮大。由主播通过各大网络直播平台开展自己拿手的才艺展示,而观赏用户,则被主播生动的表演所折服,为了表示感谢,对主播进行刷礼物进行打赏,这种模式就是网络直播打赏。网络直播打赏是及时的、无间断的,与其他的打赏方式相比该打赏方式具有一定程度的优势性,但也给税务征管带来巨大的挑战性。从经济方面进行分析,打赏中存在着收益,因此就避免不了税收的征收;从法律角度看来说,对该类收入征税也符合我国税法的基本规定。
With the rapid development of internet economy in recent years,live webcast is emerging as a new in⁃dustry.However,webcast reward also draws up a lot of people into the industry,thus causing the rapid growth of the webcast business model.The anchors show their best talent through major network live platforms,and users pay re⁃wards to them in recognition of their performance.In comparison with other rewards,webcast rewards are real-time and uninterrupted,posing challenges to tax collection.If we analyze the webcast rewards from the economic perspec⁃tive,paying tax is unavoidable.From the legal perspective,it is also in line with the tax regulations of our country.Furthermore,collecting tax on webcasting also increases national revenue.
作者
熊玉婷
董梅
XIONG Yu-ting;DONG Mei(Xingjiang University of Finance&Economics,Urumqi 830012,China)
出处
《湖北第二师范学院学报》
2022年第1期71-75,共5页
Journal of Hubei University of Education
关键词
网络直播打赏
个人所得税
税收征管
network broadcast reward
individual income tax collection
problem
