| 网络主播税收流失：规模测算、形成差异与障碍因素 |
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| 引用本文：刘鹏1，吴梦雅2.网络主播税收流失：规模测算、形成差异与障碍因素[J].财经理论与实践,2026,(2):71-80 |
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| 中文摘要:爬取网络主播个人信息，与其他数据交叉匹配，构建3448名网络主播税收流失数据库，并采用MIMIC模型实证分析网络主播税收流失的总体规模、形成差异与障碍因素。结果显示：我国网络主播税收流失的总体规模逾60%，与商品税相比，所得税的流失情况十分严峻；税收流失形式以偷税和逃税为主，主要税种的流失方式不尽相同。其中，个人所得税流失常以隐匿收入为主，而增值税流失则以在账簿上多列支出为主；此外，税收监管力度等地区外部因素是税收流失的主要障碍因素，且网络主播等级地位越高，外部因素的障碍作用越显著。鉴于此，需明确以所得税为主的征管重心，加强新业态下对个人所得的税源管理，防范网络主播的偷税、逃税行为，因地制宜地进行税源监控和信息交换。 |
| 中文关键词:网络主播 税收流失 规模测算 形成差异 障碍因素 |
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| Tax Loss from Live Streamers: Size Estimation, Causing Factors and Barrier Factors |
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| Abstract:Crawling personal information of live streamer and cross-matching it with other data, a database of 3,448 live streamer’ tax evasion was constructed. The MIMIC model was employed 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 categories. For instance, personal income tax evasion often involves concealing income, while value-added tax evasion is mainly characterized by overstating expenses in financial records. Additionally, 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 oversight for new business models, prevent tax fraud and evasion by live streamers, and implement localized tax source monitoring and intelligence exchange. |
| keywords:live streamer tax loss size estimation causing factor barrier factor |
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