A Study on the Collection and Administration of Individual Income Tax for Streamers in the "Live Streaming + E-commerce" Industry

Abstract

With the continuous advancement of internet and 5G technologies, China's live-streaming e-commerce platforms have developed
rapidly, with platforms such as Taobao Live, JD Live, and TikTok Live becoming essential components of people's daily leisure activities.
However, in today's rapidly evolving digital economy, the issue of individual income tax collection in the live-streaming e-commerce sector has become particularly prominent. Addressing tax challenges in the "live-streaming+" era has thus become an urgent priority. This paper
analyzes current live-streaming operator models in China from the perspective of live-streaming e-commerce, identifies existing issues in individual income tax administration, and proposes corresponding tax policy recommendations.