Na Zheng, Lixu Zhang

(School of Management, Chengdu University of Information Science and Technology)

Abstract：

In the development process of the online live streaming industry, many new models have emerged. Sorting out the development context of online live streaming and determining the scope of online live streaming are prerequisites for conducting personal income tax treatment for online live streaming. On this basis, in response to the existing problems in the tax treatment of online live streaming, the legal relationship nature between online live streaming entities is determined, the nature of online live streaming revenue is defined, and combined with the background of optimizing the tax business environment and cultivating new economic growth points, a tax treatment plan for online live streaming is proposed, and reasonable tax items are determined to reduce the tax burden of anchors and promote the development of emerging business models.

Key Words：

online live streaming; individual income tax; tax item; income from remuneration; tax processing