Zhongxin Finance, March 30th. On the 30th, the State Internet Information Office, the State Administration of Taxation, and the State Administration for Market Regulation issued the "Opinions on Further Regulating the Profitable Behavior of Online Live Broadcasting to Promote the Healthy Development of the Industry".

The "Opinions" pointed out that enterprises and individual studios established by online live broadcasters should set up account books in accordance with relevant state regulations, and in principle, use the method of audit collection to calculate and collect income tax.

  The "Opinions" emphasize that it is necessary to effectively standardize the tax management of online live broadcast platforms and relevant third-party enterprises, such as entrusted collection and invoicing; further strengthen the analysis of tax big data, and improve the normalized supervision mechanism.

Investigate and punish tax-related illegal and criminal acts such as tax evasion in accordance with the law, and publicly expose typical cases with serious circumstances, bad nature and strong social reactions.

Intermediaries and related personnel who plan illegally and illegally for webcast publishers and help implement tax evasion shall be dealt with seriously and publicly exposed in accordance with the law.

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