直播行业税收风险防控与税收筹划思路研究

Tax Risk Management and Planning Strategies for the Live Streaming Industry

摘要: 随着数字经济的深入发展，直播行业作为平台经济的核心业态，在创造商业价值的同时，也因交易虚拟化、收入多元化及主体关系复杂化而衍生出一系列新型税收风险，对现行税收征管体系构成严峻挑战。本文基于信息不对称理论、税收公平理论与纳税遵从理论，结合2025年《互联网平台企业涉税信息报送规定》等最新政策，系统剖析直播行业税收风险的核心表征与征管痛点。研究发现，直播行业税收风险主要表现为收入性质界定模糊、纳税主体权责不清、新型涉税违法行为呈现组织化与隐蔽化特征，与传统行业相比具有风险载体虚拟化等本质差异。基于当前现实情况，税收征管面临主体界定困难、纳税遵从度不足、监管手段滞后等突出问题。据此，本文以强化监管为起点，构建多层次的税收风险防控体系，从多个方面提出系统化的税收合规筹划建议。

Abstract: With the rapid expansion of the digital economy, the live streaming sector has emerged as a core component of the platform economy. While creating considerable commercial value, it has also introduced novel tax risks stemming from virtualized transactions, diversified revenue streams, and complex participant relationships, posing serious challenges to the current tax collection and administration framework. Drawing on theories of information asymmetry, tax equity, and tax compliance, and incorporating recent policies such as the 2025 Regulations on the Reporting of Tax-Related Information by Internet Platform Enterprises, this paper systematically examines the key manifestations and regulatory challenges of tax risks in the live streaming industry. The study finds that tax risks in this field are characterized mainly by ambiguous income classification, unclear taxpayer responsibilities, and increasingly organized and concealed forms of non-compliance. Compared with traditional industries, it differs fundamentally in areas such as the virtualization of risk carriers. Under current conditions, tax administration faces notable difficulties in identifying taxable entities, insufficient compliance, and lagging regulatory tools. In response, this paper proposes a multi-layered risk prevention and control system, grounded in enhanced supervision, and offers systematic tax compliance planning recommendations from several perspectives.