In recent years, the rise of online live broadcast marketing has played a significant role in stabilizing employment and promoting consumption.
New business formats are constantly developing and changing. While the regulatory authorities continue to strengthen supervision, it is necessary to follow up and improve policies and rules, clarify the boundaries of behavior, and promote increasingly sound institutional barriers.
At the same time, it is necessary to start from the promotion of new economic forms, support them to improve their management level and competitiveness, and continue to develop in an orderly and healthy manner.
Recently, the Cyberspace Administration of China, the State Administration of Taxation and other departments jointly issued the "Opinions on Further Regulating the Profit-making Behavior of Online Live Broadcasting and Promoting the Healthy Development of the Industry".
By setting "traffic lights", it is possible to make web live broadcast platforms, web live broadcast publishers and other subjects more clear about behavioral norms and boundaries, especially to maintain industry tax order, prevent the loss of national taxes, and promote the development of the web live broadcast industry. developing.
In recent years, with the rise of online live broadcast marketing, "popularity" has played a significant role in stabilizing employment and promoting consumption.
New things will inevitably produce some gray areas, and even "savage growth".
The liveliness of the live webcast also exposed shortcomings and weaknesses, and even violations of laws and regulations. The more prominent ones include false propaganda, sales of fake goods, and tax evasion and payment.
If a lot of chaos is allowed to spread, it will cause damage to consumers' rights and interests and the loss of national taxes. At the same time, it will also make it difficult for the new business format of webcasting to develop in a healthy and long-term manner.
In recent years, the relevant departments have attacked the relevant chaos and investigated and dealt with a number of tax evasion cases by online anchors, many of which are well-known "head anchors", who have vigorously maintained the authority of the national tax law and promoted social fairness and justice. focus on.
Although there are a series of laws and regulations, including cybersecurity law, e-commerce law, tax collection and management law, etc., to regulate the profit-making activities of online live broadcasting, its operation is different from traditional business models after all. It brings new challenges to supervision, and it is necessary to formulate more specific and targeted rules to better play the role of normative guidance.
It should be said that this document makes the "traffic light" of the profit-making behavior of online live broadcast more clear, and also makes the supervision more powerful.
On the one hand, clarify and refine the rules for the ubiquitous chaos.
Webcasting is in a stage of rapid development. Webcasting platforms, brokerage companies, web hosts, and third-party companies have complex relationships. It is very important to determine taxpayers and withholding agents.
The document stipulates the rights and obligations of relevant subjects. For example, online live broadcast platforms shall cooperate with the supervision and inspection carried out by the departments of network information, market supervision, and taxation in accordance with the law, and provide necessary documents, materials and data; Clearly distinguish and define the various sources of income and nature of webcast publishers, and fulfill the obligation to withhold and pay individual income tax in accordance with the law.
These "traffic lights" for tax collection and management clarify what the relevant subjects do and do not do in the process of paying taxes, which is conducive to preventing attempts to evade the withholding and payment obligations of personal income tax.
On the other hand, highlighting collaborative governance and enhancing the synergy of supervision.
The profit-making behavior of online live broadcasting involves many subjects, markets and industries, and effective supervision of it requires coordination and cooperation between departments.
Through the establishment of a series of mechanisms for coordinated and co-governance by the network information, taxation departments, and market supervision departments, including information sharing mechanisms, joint rewards and punishments, etc., a tighter and stricter supervision pattern can be formed, and the gray area of online live broadcasts will become smaller and smaller. Violations have nowhere to hide, forming a stronger deterrent.
At the same time, cracking down on tax evasion through online live broadcasts is not just a "gust of wind". The analysis of tax big data and the sharing of information between departments are increasingly strengthened, and the normalized supervision mechanism should play an effective role.
"There are no rules, no square circle", and the same is true for webcasting.
New business formats are constantly developing and changing. While the regulatory authorities continue to strengthen supervision, it is necessary to follow up and improve policies and rules, clarify the boundaries of behavior, and promote increasingly sound institutional barriers.
While correcting illegal and unsustainable behaviors of online live broadcasts, it is necessary to start from the promotion of new economic forms, support them in improving their management level and competitiveness, and continue to develop in an orderly and healthy manner.