网络平台直播带货个人所得税问题研究

Research on Personal Income Tax of Live Broadcast with Goods on Network Platform

摘要: 随着近几年进入消费互联网时代，网络平台直播日益火爆，进而衍生出了直播带货这一新的商业模式。直播带货税收缴纳对于国家的财政稳定以及经济健康稳定发展至关重要。本文从直播带货个人所得税角度出发，分析在直播带货这种模式下纳税义务人、扣缴义务人以及征税的范围存在的问题，分析各种收入所属种类，以期提出改善建议，厘清带货主播、经纪公司、平台缴纳个人所得税的义务，使得平台直播带货税收问题得到有效改善。

Abstract: With the era of consumer Internet in recent years, live broadcasting on the Internet platform has become increasingly popular, and it has led to a new business model of live broadcast and goods. The tax payment of live broadcast and cargo is essential for the stability of the country’s fiscal and economic stability. From the perspective of the personal income tax of the live broadcast and cargo, the paper analyzes the problems of taxpayers, deduction obligations, and taxation scope of taxation in the live broadcast of goods. The obligation to pay personal income tax on cargo anchors, brokerage companies, and platforms has effectively improved the issue of live broadcast tax on the platform.