首页|困与解:网络文娱行业高收入群体个人所得税征管法律难题与突破

困与解:网络文娱行业高收入群体个人所得税征管法律难题与突破

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网络文娱领域已崛起为我国文化娱乐版图的关键构成,具备庞大的市场潜能与辽阔的发展蓝图.然而,该领域内高收入阶层利用税法体系中的罅隙,致使逃税避税事件频现.审视我国网络文娱领域高收入群体个人所得税体系的现状与征收实践,通过系统梳理相关税收政策,洞悉该领域税收流失现象的严峻态势.从税收法律规制与税收管理执行的双重视角出发,剖析了税收规避行为的法律规制难题,诸如应税范畴界定不明晰、税收优惠施行失衡、涉税信息搜集受限、代扣代缴机制不健全及违法惩处力度仍较轻弱等困境.为解决上述难题,立法层面应厘清应税所得项目、调整税率结构、规范税收优惠;征管层面应规范基础交易、完善代扣代缴制度并加大惩处力度,同时引入数字化工具以严格发票管理.
Predicament and solution:Personal income tax for high income groups in the network entertainment industry Legal problems and breakthroughs in collection and management
Online entertainment is a crucial part of China's cultural scene,with significant market potential.However,high-income individuals in this sector exploit tax law gaps,leading to frequent evasion and scandals.We assess the personal income tax system for these individuals,highlighting tax loss severity by reviewing relevant policies.Issues include unclear taxable scope,unequal tax incentives,limited tax information,flawed withholding mechanisms,and weak legal penalties.To address these,legislative reforms should clarify taxable income,adjust rates,and regulate concessions.Collection efforts should standardize transactions,improve withholding,enhance penalties,and use digital tools for invoice management.

network entertainment industrypersonal income taxtax collection and managementfinance and taxation la

宋遥远、张梦

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中南财经政法大学 经济法研究所,武汉 430073

贵州财经大学法学院,贵阳 550025

网络文娱行业 个人所得税 税收征管 财税法

2024

安徽商贸职业技术学院学报(社会科学版)
安徽商贸职业技术学院

安徽商贸职业技术学院学报(社会科学版)

CHSSCD
影响因子:0.269
ISSN:1671-9255
年,卷(期):2024.23(4)