直播电商中网络主播纳税主体身份界定与税收征管问题研究

Research on the Definition of Taxpayer Identity and Tax Collection and Management of Internet Anchors in Live-Streaming E-Commerce

摘要: 网络主播作为当今电子商务的典型代表模样，其在后疫情时代的迅猛进展为社会带来了海量的经济增长，但在促使经济上扬的同时，其税收问题逐步成为各界关注的焦点，目前该领域浮现两个焦点问题：主播跟平台、MCN机构之间法律关系的划分不清，其中有劳动关系、合作关系等，造成纳税主体资格认定模棱两可、收入性质的判定没有明确指引；电商税收征管存在制度及技术手段的滞后，上述问题共同引发了当下向网络主播收税不易的局面。在分辨纳税主体身份的操作里，本文通过审视主播跟各机构间人身从属性、经济依赖性等核心法律关系，与收入来源的属性相结合，以及工作的自主程度这类灵活指标，做到纳税主体身份的精准辨认，以此为依据，明确平台与机构的涉税信息报送义务以及法定扣缴责任，在税收征管制度优化之中，主张构建电商税收征管信息平台，凭借大数据与人工智能技术赋能，并且实施强化多主体彼此协同治理的办法，依靠上述方式，本文打算为直播电商税收征管领域目前遇到的棘手问题提供可行方案。

Abstract: As a typical representative of today’s e-commerce, the rapid development of online anchors in the post-pandemic era has brought massive economic growth to society. However, while promoting economic growth, their tax issues have gradually become the focus of attention from all sectors. Currently, two key problems have emerged in this field: First, the unclear distinction of legal relationships between anchors and platforms/MCN institutions, including labor relationships and cooperative relationships, has led to an ambiguous identification of tax (taxpayer status) and a lack of clear guidance on the determination of income nature. Second, there are institutional and technological lags in e-commerce tax collection and management. These issues collectively contribute to the current difficulty in taxing online anchors. In the operation of identifying the status of tax subjects, this paper accurately identifies the status of tax subjects by examining core legal relationships such as personal subordination and economic dependence between anchors and various institutions, combining with the attributes of income sources, and flexible indicators such as the degree of work autonomy. Based on this, the paper clarifies the obligation of platforms and institutions to report tax-related information and their statutory withholding responsibilities. In optimizing the tax collection and management system, it advocates building an e-commerce tax collection and management information platform, empowering it with big data and artificial intelligence technologies, and implementing measures to strengthen collaborative governance among multiple subjects. Through these methods, this paper aims to provide practical solutions to the current challenging problems in the field of live-streaming e-commerce tax collection and management.