The supervision of online live broadcasts has sparked heated discussions among representatives, committee members and democratic parties.
The punishment of the head anchors will serve as a warning
In recent years, webcasting has played an important role in promoting economic and social development and enriching the spiritual and cultural life of the people.
However, some chaos in the webcasting industry cannot be ignored.
Online live broadcast data is falsified and the content is vulgar; bottomless behaviors such as "Internet begging" in the live broadcast reward link;
How to effectively supervise the live broadcast industry?
How to refine the handling rules of taxation, rewards, penalties and other issues involved in the industry?
In this regard, a reporter from Beijing Youth Daily interviewed several deputies to the National People's Congress and members of the Chinese People's Political Consultative Conference and listened to their voices.
the representative said
Xiao Shengfang, deputy to the National People's Congress, chairman of the Guangdong Lawyers Association, and director of Guangdong Shenglun Law Firm:
Classification and supervision by live broadcast content
A "three-day cooling-off period" can be set for the reward
During the National People's Congress and the National People's Congress this year, Xiao Shengfang, deputy to the National People's Congress, chairman of the Guangdong Lawyers Association, and director of Guangdong Shenglun Law Firm, put forward the "Suggestions on Further Promoting the Healthy Development of the Online Show Live Streaming Industry".
He suggested that the top-level design of online live broadcasts should be carried out, and classification and supervision should be carried out according to the live broadcast content.
For some online live broadcasts of gossip news, "pure appearance" live broadcasts, and non-professional "dance" live broadcasts, a cooling-off period system for rewards is enforced, that is, the rewarder can withdraw the reward without reason within three days.
For live broadcasts that violate laws and regulations and social order and good customs, they should be banned, and the legal responsibility of the live broadcast platform and the host should be pursued.
lack of industry
Self-checking and self-purifying power
Xiao Shengfang believes that while the live broadcast of online shows brings convenience to the common people, there are also some development chaos.
At the same time, although the "minor model" that has high expectations at this stage has achieved certain results in actual operation, there are still many defects.
In addition, it is not uncommon for adults to go bankrupt due to blindly rewarding them, and they are addicted to live broadcasts of online shows, which have seriously affected their physical and mental health.
To sum up, Xiao Shengfang believes that the online show live broadcast industry has reached the point where it must be rectified, and it is imperative to further strengthen the supervision and service of the online show live broadcast industry.
Xiao Shengfang found that although there are many regulatory departments for webcasting, from a national level analysis, the state still lacks a unified top-level design for the administrative resources, information, standards, responsibilities and obligations of each department.
As a commercial entity, the live broadcast platform’s main source of income is the revenue share of the platform’s contracted anchors, and they often turn a blind eye to some “edge ball” illegal content.
Xiao Shengfang believes that it is necessary to carry out corresponding system design to rigidly restrict the behavior of live broadcast platforms, so as to mobilize their enthusiasm for self-inspection and self-purification in the industry.
Classified management according to live content
Xiao Shengfang suggested that the top-level design of online live broadcast should be carried out, classified management should be carried out according to the content of the live broadcast, and specific penalties for illegal and illegal acts of live broadcast of the online show should be formulated.
In the supervision of live broadcast content, Xiao Shengfang believes that the live broadcast of online shows should be divided into three types, and different management measures should be taken respectively.
One type of live broadcast content covers professional knowledge and professional skills. The live broadcaster is often an expert in a certain field, attracting audiences with the quality of the output content.
Xiao Shengfang said that if an anchor wants to apply for this type of live broadcast, he should provide the corresponding qualification certificate, performance certificate, etc. for the platform staff to review, and report it to the regulatory authority for the record. The specific judgment criteria can be formulated by the relevant regulatory authority.
The second type of live broadcast is "live broadcast without professional knowledge and professional skills content but not in violation of laws, regulations and policies".
Xiao Shengfang gave an example. Such live broadcasts include live broadcasts of gossip news without “nutrition ingredients”, live broadcasts of “pure appearance” without professional skills, and live broadcasts of “dance” without any professional dance training.
Xiao Shengfang believes that the management difference between the first-class live broadcast and the second-class live broadcast lies in the restriction of live broadcast rewards, and a "compulsory cooling-off period for the second-class live broadcast reward" system should be established from the legal level, that is, the rewarder can withdraw the reward without reason within three days.
In order to prevent rewarders from abusing the mandatory cooling-off period system and protect the legitimate rights and interests of live broadcasters, it is necessary to impose certain restrictions on the mandatory cooling-off period system. The reward can be regarded as malicious, and the reward from the fourth time will not be withdrawn.
The criteria for determining the three types of live broadcasts are: "Not only worthless, but also live broadcasts that violate the provisions of laws and regulations, and violate the principles of social order and good customs."
Xiao Shengfang believes that it should be banned and pursue the legal responsibility of the relevant platforms and anchors.
Set up a "Webcasting Supervision Platform"
Xiao Shengfang suggested that the Internet Society's Webcasting Branch or Webcasting Association should be established, and referring to the setting model of industry associations such as the Lawyers Association, requiring platforms and anchors that conduct webcasting to automatically become members of the association, abide by industry regulations, abide by professional ethics, and abide by practice discipline.
He believes that the benefit of establishing a live broadcast association is that the relevant national regulatory authorities can be freed from a large number of cumbersome and specific management affairs, thereby freeing up a lot of energy to focus on the industry guidance, value guidance and illegal handling of online live broadcast, and the effect is more effective. good.
In addition, the Supreme People's Court can also refer to the model of solving "difficulty in case enforcement", and establish a "webcast live broadcast" composed of the Cyberspace Administration of China, the Ministry of Public Security, the Ministry of Industry and Information Technology, the Ministry of Culture and Tourism, the State Administration for Market Regulation, and the State Administration of Radio and Television. “Supervision Platform”, the platform can be set up in the Cyberspace Administration of China and is responsible for the daily supervision and management. The Cyberspace Administration of China, according to the nature of the illegal acts or acts that violate the principles of public order and good morals, respectively pushes them on the platform to each specific regulatory department for processing, and then releases them on the platform. The processing process and results are publicized on the platform to give full play to the supervision function.
Text/Reporter Liu Yilong
Zhao Dongling, deputy to the National People's Congress and a famous screenwriter:
It is recommended that the State Administration of Taxation issue
"Tax-related Information Submission Compliance Guidelines"
Last year, the issue of tax evasion by some top streamers attracted widespread attention.
A reporter from Beijing Youth Daily interviewed Zhao Dongling, a representative of the National People's Congress and a famous screenwriter.
Beiqing Daily: What do you think of the issue of tax evasion by platform anchors?
Zhao Dongling: This question should be divided into two sides.
First, it is wrong for anyone to evade, evade or evade taxes.
Platform anchors or related companies should strengthen inspections in this regard.
Second, live broadcast is a new thing. The laws and regulations of the country include the "E-commerce Law" and other provisions in this regard, but more detailed provisions are needed.
The problem of tax evasion by platform anchors, on the one hand, may cause the loss of national finances and taxes, on the other hand, it is also detrimental to the healthy development of live broadcast platforms.
Beiqing Daily: What are the current relevant regulations in my country?
Zhao Dongling: Although my country's "E-commerce Law" and "Internet Live Marketing Management Measures (Trial)" stipulate the obligation to provide tax-related information for live broadcast marketing platforms, the system regulations are too principled and lack necessary operational guidelines, making it difficult for online live broadcast marketing behaviors. Tax supervision provides adequate protection.
Beiqing Daily: What do you think of the existing system and regulations?
Zhao Dongling: According to Article 28 of the Electronic Commerce Law and Article 8 of the Measures for the Administration of Online Live Streaming Marketing (for Trial Implementation), the live streaming marketing platform has the obligation of information authentication and information reporting to the live broadcast room operators and live broadcast marketers. .
Since the tax department has not yet issued corresponding management measures, the system is not very operational.
For example, the preconditions for submission are difficult to meet.
The submission of tax-related information needs to be based on "real-name authentication", but whether these entities have undergone market registration or tax registration, the platform only has the right to "prompt for registration" and cannot be rigidly required.
In addition, the "Measures" require that the content of the information submitted by the platform is mainly "identity information and other tax-related information". clear.
How to do a good job in the security of tax-related information reporting and use lacks necessary guarantees.
Although Article 8 of the "Measures" stipulates that platforms should take necessary measures to ensure the security of personal information, it does not stipulate what are "necessary measures", what are the reporting standards and boundaries, how to strengthen the protection of information privacy, etc.
Beiqing Daily: How do you think it should be standardized?
Zhao Dongling: There are “head, waist, and tail” for live broadcast marketers. There are also super platforms, large platforms, and small and medium-sized platforms on Internet platforms. In addition, the weight of each anchor is different. I think it should be divided into platform management and artists. manage.
In addition, with regard to tax payment, our country’s regulations are territorial management, that is, tax is paid wherever income is obtained. However, there is a geographical imbalance in the development of my country’s live broadcast economy. The registration location of the live broadcast platform does not correspond to the location of the household registration and business location of the employees. .
Take Bilibili, Douyin, Kuaishou and other platforms as examples. The platforms are registered in Shanghai and Beijing, but the network anchors come from all over the country.
Beiqing Daily: Do you think there is a need for a compliance guideline?
Zhao Dongling: Yes, in this way, the industry can develop healthily.
It is suggested that the State Administration of Taxation issue the "Guidelines for the Compliance of Tax-related Information Reporting by E-commerce Platform Operators".
The State Administration of Taxation may, in light of the business models and development characteristics of different platforms, formulate special tax-related information reporting rules, make detailed provisions on relevant provisions such as the E-Commerce Law, and clarify the content, time, and object of tax-related information reporting.
Text / reporter Meng Yaxu
member said
Ma Jin, member of the National Committee of the Chinese People's Political Consultative Conference and full-time vice chairman of the Shanghai Municipal Committee of the Zhi Gong Party:
The platform holds the transaction data
To earnestly fulfill regulatory responsibilities
In 2021, a number of top Internet anchors were successively punished for tax evasion, and the live broadcast industry ushered in a "big earthquake".
The General Office of the State Administration of Taxation has previously issued a notice to further strengthen the tax management of practitioners in the entertainment field.
Strict penalties for tax evasion
is very necessary
Ma Jin, a member of the National Committee of the Chinese People's Political Consultative Conference and a full-time vice chairman of the Shanghai Municipal Party Committee of Zhigong Party, who suggested a blacklist system for online anchors in the two sessions last year, believes that strengthening the tax supervision of anchors is very important for the transformation of the new economic model. Punishment will serve as a warning and will enable the healthy and fair development of the new economic model.
Talking about Wei Ya and other top anchors being punished for tax evasion, Ma Jin believes that these anchors have made a high income, so they have the responsibility to pay the corresponding taxes to the state, and strict punishment is also very necessary.
Ma Jin told a reporter from Beijing Youth Daily that with the development of the Internet, especially the mobile Internet, online transactions and services have become very common. If supervision is not strengthened at this time, it will destroy the new economic model that is undergoing transformation and order, "so the punishment of these head anchors will serve as a warning and enable our new economic model to develop in a healthy and fair manner."
Propose to implement a blacklist system
Ma Jin previously suggested that the tax department should strengthen the supervision of the tax payment of live broadcast platforms and online anchors.
For anchors who have seriously evaded personal income tax, they must pay back taxes and penalties, and make public announcements on relevant media.
"I proposed the implementation of the blacklist system, which is to pay attention to the key supervision objects." Ma Jin believes that honest tax declaration is the obligation of every citizen. blacklist.
law to be in place
Platform should be responsible
Regarding the frequent cases of tax evasion and evasion in the online live broadcast industry, Ma Jin believes that this is related to the imperfect use of tax policies by online anchors.
According to Ma Jin, the state will supervise large Internet platforms, and some small and micro Internet enterprises are Internet innovation enterprises, and relevant national policies have also reduced or exempted some taxes for them.
Some anchors take advantage of this imperfect policy and register a lot of companies for their tax evasion purposes.
For this kind of behavior, Ma Jin suggested that the first is that the law should be in place; the second is that the platform should fulfill its regulatory responsibilities.
Ma Jin believes that online transactions are actually the same as offline transactions, just in a different place.
Then online transactions and offline transactions must comply with relevant laws and regulations, such as operator qualifications, product quality, and service behavior requirements.
He told the Beiqing Daily reporter, "We may not have considered online transactions in the past, and supervision is relatively lagging behind. Now our laws and regulations must be improved."
The platform holds transaction data and must earnestly fulfill its regulatory responsibilities.
Ma Jin said that the platform is like a big shopping mall. Whether it is product quality or taxation, the platform has the most information and data. The platform should supervise merchants, encourage merchants who operate with integrity, and expel those who violate the law.
"For example, an Internet celebrity anchor may establish many studios, and he needs to follow this person when monitoring. No matter where he is, his income should be related, instead of giving tax deductions when he changes a studio. No way."
Text/Reporter Zhang Yuemeng
proposal says
Democratic Progressive Center:
Setting up "tax codes" for webcasts
In recent years, the rapid development of new business formats such as online live broadcast marketing has become a powerful booster for my country's economic growth.
However, the current relevant market regulations, laws and regulations have not kept up with the pace of the rapid evolution of economic activities. New business formats such as online live broadcast marketing have experienced a lot of market chaos, and tax evasion cases have occurred frequently, hindering the fair and healthy development of related new business formats.
A reporter from Beijing Youth Daily learned that the Democratic Progressive Central Committee put forward a party proposal to the Fifth Session of the 13th National Committee of the Chinese People's Political Consultative Conference, suggesting that the tax collection and management system for new formats such as online live broadcast marketing should be improved, and a "tax code" should be set up for online live broadcasts. and strictly control the approved collection of the "webcasting marketing" industry, and strictly control the return of webcasting marketing taxes by local finance.
In its proposal, the Democratic Progressive Central Committee pointed out that, for tax planning purposes, online live broadcast individuals usually handle industrial and commercial entities that are nominally used for external contracts, in the form of "studios" in the form of sole proprietorships or individual industrial and commercial households. There is no clear and specific criterion for how to define the tax legal relationship between the registered legal entities, which brings space for them to convert tax items.
In addition, some local governments have facilitated the establishment of studios for online live broadcasts in terms of registration and billing, verification and collection, and daily management for the purpose of attracting investment or building online live broadcast marketing villages. Place reserved for return.
Some intermediaries use this to provide services such as agency registration, agency bookkeeping, and agency tax declaration, which contributes to the gray tax avoidance behavior.
The proposal proposes to add the "modern service industry-webcasting" sub-sector to the national economic industry classification, and the tax department assigns it a special "tax code" to clarify the corresponding business items.
When registering the corresponding market entities, the market supervision department shall require them to declare their actual business projects and state them in their business licenses, and they must be licensed to operate in live broadcast studios engaged in live broadcasts.
If an online host personally issues an invoice to the tax authority, the payer shall strictly implement the system of withholding and reporting his personal income tax based on the remuneration for labor services, and the tax authority that issues the invoice should not approve the collection of personal income tax.
The tax authorities should rely on the big data information of the Golden Tax System and the Invoice System, and conduct statistical analysis on the studio investors’ names, registered addresses, invoiced amounts, and invoice recipient units, and prevent online streamers from opening multiple studios to avoid auditing. Remediation of expropriation.
In addition, it is necessary to strictly control the return of local finance. For areas that provide virtual registration sites for network anchors to assist in the approval of collection, and then return a high proportion of the tax retained by the local finance, the audit department and the local financial supervision department should be normalized. Check, establish and improve the accountability system, and create a fair business environment.
Text / reporter Dong Xin