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互联网经济下电商企业税务风险的控制与研究——以薇娅带货直播模式为例

Control and Research of Tax Risks of E-commerce Enterprises in the Internet Economy —The Example of VIA’s Live-streaming Model with Goods

Finance and Economics Focusing / 2022,4(3): 58-67 / 2022-08-05 667 624

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• Authors: 王乃一¹      曹瑞²     
• Information:

  1．重庆市招商局重庆公路工程检测中心有限公司，重庆；
  2．重庆市重庆工商大学，重庆

• Keywords: E-commerce companies; Tax risks; Live banding 电商企业；税务风险；带货直播
• Abstract: With the emergence of various new forms of digital economy and their rapid development over the past two years, the live e-commerce and micro-business community has grown and commercial entities have become more diversified. The internet, with its speed, convenience and low barriers, has attracted numerous individuals and businesses to conduct live sales activities online, which not only provides convenience for most consumers, but also brings more opportunities for their own survival and development. At the same time, however, improper business practices such as tax evasion by celebrity anchors and e-commerce anchors have become more prominent. Therefore, this paper analyses the taxation problems of e-commerce enterprises from two aspects, namely the tax payment behaviour of headband anchors and the taxation risks of enterprises under the bandwagon model, and finds that the main reasons for this are still inadequate supervision and an imperfect taxation system. Therefore, this paper puts forward optimization suggestions such as e-commerce enterprises should choose the correct business model on this basis, in order to provide the right ideas and methods for e-commerce enterprises to carry out taxation work, so as to promote the sustainable development of e-commerce enterprises. 在过去的两年里，随着各种新的数字经济形式的出现及快速发展，直播电商和微商群体也在逐渐壮大，商业实体也变得更加多元化。互联网因其快捷、便利和低门槛的特点，吸引了众多的个体与企业在网上进行直播销售活动，这不仅为大多数的消费者提供便利，也为他们自己带来了更多的生存和发展机会。但与此同时，明星主播、电商主播偷税漏税等不正当的经营行为也变得更加突出。本文从头部带货主播的缴税行为和带货模式下的企业税收风险两个方面分析了电商企业的税收问题，发现其主要原因还是监管不到位、税收体系不完善等。所以本文在此基础上提出电商企业应选择正确的经营模式等优化建议，以便为电商企业在进行税收工作时提供正确的思路及方法，从而促进电商企业的可持续发展。
• DOI: https://doi.org/10.35534/fef.0403007
• Cite: 王乃一，曹瑞．联网经济下电商企业税务风险的控制与研究——以薇娅带货直播模式为例［J］．财经聚焦，2022，4（3）：58-67．