摘要
针对网络直播"打赏"税收征管的现实难题,连同税法理论对产业创新回应乏力的困境,有必要通过优化相关互联网税收征管制度,促进直播产业的健康稳定发展。网络直播"打赏"税收征管制度的优化,能够涵养税源,完善我国税制,需要坚持税收公平、税收效率和税收法定原则。当前的网络直播"打赏"税收征管制度在法律体系、纳税申报、涉税信息共享、税收信用管理上存在缺陷。因此,我国应有针对性地完善网络直播"打赏"的税收征管法律体系、纳税申报机制、涉税信息共享机制和税收信用管理机制。
In view of the practical difficulties in tax collection and management of"reward"for webcast,as well as the dilemma of weak response of tax law theory to industrial innovation,it is necessary for the healthy and stable development of webcast industry to optimize relevant Internet tax collection and management system.The optimization of the tax collection and management system of webcast"reward"can conserve tax sources and improve China’s tax system,which requires adhering to the principles of tax fairness,tax efficiency and tax legality.The current tax collection and management system of webcast"reward"has defects in the legal system,tax filing,tax-related information sharing and tax credit management.Therefore,China should improve the tax collection and management system,tax reporting mechanism,tax-related information sharing mechanism and tax credit management mechanism targeted at webcast"reward".
出处
《文化产业研究》
2019年第4期258-270,共13页
Cultural Industry Research
基金
国家社科基金项目“我国纳税人权利保护的理论重构与制度创新研究”(项目编号:15BFX078)
2019年重庆市研究生科研创新项目“民营企业技术创新税收激励问题研究”(项目编号:CYB19125)
央地共建西南政法大学中国财税法治研究院的阶段性研究成果.
关键词
直播“打赏”税收征管
涉税信息
税法续造
纳税信用
Webcast Reward
Tax Collection and Administration
Tax-Related Information
Sharing Renewal of the Tax Law
Tax Credit
作者简介
李悦(1993—),广西钦州人,中国财税法治研究院助理研究员,西南政法大学经济法学院博士生。研究方向为财政税收法学。
