直播电商税收征管的法律问题及对策

Legal Issues and Countermeasures in Tax Collection and Administration of Live-Streaming E-Commerce

摘要: 直播电商作为迅速崛起的商业模式，其税收征管问题具有极强的现实性和紧迫性。本文在系统梳理国内外数字经济税收与平台经济治理相关研究的基础上，结合我国现行税收法规，深入剖析直播电商税收征管现状及存在问题。研究发现，直播电商税收征管面临着法律法规不完善、税收征管技术手段不足、税收征管效率低下等问题。对此，本研究提出完善法律法规、强化技术支撑、优化征管流程、加强跨部门协同等对策。本文研究试图为监管部门和相关企业提供一个解决问题的框架，有助于规范行业发展、维护税收公平和防止国家税收流失，具有重要的实践价值和政策参考意义。

Abstract: As a rapidly emerging business model, live-streaming e-commerce poses highly realistic and urgent issues regarding tax collection and administration. This paper, based on a systematic review of domestic and international research on digital economy taxation and platform economy governance, and in combination with China’s current tax laws and regulations, deeply analyzes the current situation and existing problems of tax collection and administration in live-streaming e-commerce. The research finds that tax collection and administration in live-streaming e-commerce are confronted with problems such as incomplete laws and regulations, insufficient technical means for tax collection and administration, and low efficiency in tax collection and administration. In response to these issues, this study proposes countermeasures such as improving laws and regulations, strengthening technical support, optimizing collection and administration processes, and enhancing cross-departmental collaboration. This research aims to provide a framework for problem-solving for regulatory authorities and related enterprises, which is conducive to regulating industry development, maintaining tax fairness, and preventing the loss of national tax revenue. It holds significant practical value and policy reference significance.