China News Service, Beijing, March 30 (Reporter Liu Yuying) The Cyberspace Administration of China, the State Administration of Taxation, and the State Administration for Market Regulation recently jointly issued a document to strengthen the normative guidance of online live broadcast profit-making behavior, and to encourage support for online live broadcast to comply with laws and regulations. management, and promote the development of the web live broadcast industry in a standardized and standardized manner.
The "Opinions on Further Regulating the Profit-making Behaviors of Webcasting and Promoting the Healthy Development of the Industry" (hereinafter referred to as the "Opinions") proposes that the Webcasting platform should conscientiously implement the main responsibility of management, and strengthen the registration management of Webcasting accounts and the management of account classification and classification, every six months. Report information such as the personal identity, live broadcast account, online nickname, remuneration account, income type, and profit-making situation of the online live broadcast publisher who has the live broadcast profit-making behavior to the Netcom and the tax department, and cooperate with the regulatory department to carry out law enforcement activities.
Webcasting platforms and webcasting publishers shall maintain a fair competitive environment for webcasting, and shall not attract traffic through false marketing, self-rewarding, etc., to induce consumers to tip and purchase goods.
The "Opinions" require that webcasting platforms and webcasting service agencies shall perform the obligation of withholding and paying personal income tax in accordance with the law, and shall not pass on or evade the obligation of withholding and paying personal income tax, and shall not plan or help webcast publishers to evade tax.
Enterprises and individual studios run by webcast publishers shall set up account books in accordance with relevant state regulations.
Taxation departments at all levels should optimize tax promotion and guidance, promote the compliance of online live broadcast platforms, online live broadcast service agencies, and online live broadcast publishers with tax laws, regulate tax payment in accordance with the law, and enjoy tax incentives.
It is necessary to 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.
The "Opinions" make it clear that the lawful rights and interests of online live broadcast platforms, online live broadcast service agencies, and online live broadcast publishers to carry out production and business activities in accordance with the law are protected. Give encouragement and support according to regulations and evaluations.
Online live broadcast publishers who have violated laws and regulations for profit, as well as online live broadcast platforms that have violated laws and regulations or condone and help online broadcast publishers to carry out illegal and illegal profit-making activities, shall be punished according to law; if a crime is constituted, criminal responsibility shall be investigated according to law.
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