网络主播税收流失:规模测算、形成差异与障碍因素OACHSSCD

Crawling personal information of live streamer and cross-matching it with other da-ta,a database of 3,448 live streamer'tax evasion was constructed.The MIMIC model was em-ployed to empirically analyze the overall size,causing factors,and barriers of tax evasion.The findings reveal that the overall tax evasion rate among Chinese live streamers exceeds 60％,with a particularly severe situation in income tax compared to commodity taxes.The primary forms of tax evasion involve tax fraud and tax avoidance,with varying methods across different tax catego-ries.For instance,personal income tax evasion often involves concealing income,while value-added tax evasion is mainly characterized by overstating expenses in financial records.Additional-ly,external regional factors such as tax supervision intensity are key obstacles to tax evasion,and higher-tier live streamers exhibit more pronounced effects of these external barriers.Therefore,it is necessary to prioritize income tax collection and management,strengthen tax source over-sight for new business models,prevent tax fraud and evasion by live streamers,and implement localized tax source monitoring and intelligence exchange.