电商直播主播个人所得税规制问题研究

Research on the Regulation of Individual Income Tax for E-Commerce Live Streaming Anchors

摘要: 数字经济背景下，电商直播作为新业态蓬勃发展，主播收入形式多元化与商业模式复杂化，对以线下经济为基础的传统个人所得税制度与征管模式构成挑战。近年来，主播偷逃税案件频发，凸显了现行税制在收入性质认定、税目适用、税源监控及纳税主体合规意识等方面的不适应性。本文从税收制度、税收征管以及纳税人合规意识三个维度，系统梳理了电商直播主播个人所得税面临的核心问题，包括直播打赏收入的性质界定、劳务报酬与经营所得的税目竞合、核定征收政策的滥用、代扣代缴义务人认定不清、涉税信息共享机制不完善以及纳税人自主申报意识薄弱等。文章在借鉴现有研究成果的基础上，提出应优化综合与分类相结合的所得税制，明确经营所得的认定标准，推进税收征管的数字化与智能化转型，完善涉税信息共享与税收管辖权制度，并加强税收宣传与惩罚力度，以期通过“有形的手”规范主播纳税行为，保障国家财税收入，促进平台经济在税收公平原则下健康发展。

Abstract: Against the backdrop of the digital economy, e-commerce live streaming has emerged as a new form of business and is developing rapidly. The diversification of streamers’ income forms and the complexity of business models pose challenges to the traditional individual income tax system and collection and management mechanisms, which are primarily based on the offline economy. In recent years, frequent cases of tax evasion by streamers highlight the inadequacy of the current tax system in terms of income nature identification, tax category application, tax source monitoring, and taxpayers’ compliance awareness. From the three dimensions of tax system design, tax collection and management, and taxpayer compliance awareness, this paper systematically reviews the core issues facing the individual income tax regulation of e-commerce live streamers, including the definition of the nature of live streaming tips, the overlap of tax categories between service remuneration and business income, the misuse of the presumptive taxation policy, the lack of clarity in identifying withholding agents, the inadequacy of tax-related information sharing mechanisms, and the weak awareness of taxpayers regarding voluntary declaration. Drawing on existing research, the paper proposes optimizing the mixed income tax model combining comprehensive and categorical taxation, clarifying the criteria for determining business income, promoting the digital and intelligent transformation of tax collection and management, improving the tax-related information sharing mechanism and tax jurisdiction rules, and strengthening tax publicity and penalties. It aims to regulate streamers’ taxpaying behavior through the “visible hand,” safeguard national fiscal revenue, and promote the healthy development of the platform economy under the principle of tax equity.