Live streaming profits are subject to standardized taxation (pen in the cloud)

Wang Piyi

The fiery live broadcast brings considerable income, resulting in tax evasion and tax evasion in the online live broadcasting industry. Since a well-known network anchor was fined 1.341 billion yuan by the Hangzhou tax department in accordance with the law, the issue of standardized tax payment in the live broadcasting industry has attracted much social attention and heated discussion.

Severely punishing illegal anchors is the determination of the regulatory authorities to release the rectification of the live streaming industry, and it is also a necessary and necessary stage to guide the industry from disorder to order. A few days ago, the State Internet Information Office, the State Administration of Taxation, and the State Administration for Market Regulation jointly issued the Opinions on Further Regulating the Profit-Making Behavior of Online Live Broadcasting and Promoting the Healthy Development of the Industry (hereinafter referred to as the Opinions), focusing on building a long-term mechanism for cross-departmental collaborative supervision, strengthening the normative guidance of the profit-making behavior of online live broadcasting, encouraging and supporting the lawful and compliant operation of online live broadcasting, and promoting the development of the online live broadcasting industry in the development of standardization and in the standardization.

In the past two years, affected by the prevention and control of the epidemic, the online live broadcasting industry has risen rapidly, and live streaming has played an important role in promoting flexible employment and serving the development of the economy. The live broadcast economy is a new form of economic development, and making money is also fast, in this process, the tax violations of some network anchors have disrupted the order of tax collection and management, and destroyed the market environment of fair competition. The tax department investigates and deals with the tax violations of relevant network anchors in accordance with laws and regulations, which is conducive to the long-term standardized and healthy development of the platform economy.

Anchors regulate tax payments, who will take care of it? In the words of netizens, "There should be no anchors that the platform can't manage!" "Online live broadcasting platforms should conscientiously implement the main responsibility of management, strengthen the management of online live broadcast account registration and account classification and classification management, and report to the network information and tax departments every six months information such as the personal identity, live broadcast account, network nickname, remuneration account, income type and profit situation of the online live broadcast publisher with live broadcast profit-making behavior, and cooperate with the regulatory departments to carry out law enforcement activities."

Anchors regulate tax payment, how to manage? The "Opinions" clearly put forward that online live broadcasting platforms and online live broadcast service institutions should perform their individual income tax withholding and payment obligations in accordance with law, and must not transfer or evade individual income tax withholding and payment obligations, and must not plan or help online live broadcast publishers to implement tax evasion. Intermediary institutions and relevant personnel who plan and help carry out tax evasion for online live broadcast publishers in violation of laws and regulations are to be seriously dealt with and publicly exposed in accordance with law.

Online live broadcasting is a new thing, the entry threshold is low, and the regulations need to be continuously improved. In the process of live broadcast profitability, anchors must not be greedy and cannot ignore the rules. Live broadcast platforms should assume the main responsibility, ensure that anchors standardize tax payments, and promote the further standardization and benign development of the online live broadcasting industry.