MCN机构不能成为网红主播的“避税港”

Core Viewpoint - The recent exposure of tax violations involving two MCN institutions and one online streamer highlights the necessity for compliance within the rapidly growing platform economy, emphasizing that all participants must adhere to legal standards [1][2]. Group 1: MCN Institutions - MCN institutions are not merely intermediaries; they are responsible for income accounting for online streamers and have legal obligations for tax withholding and payment, which impacts their sustainability and the overall health of the industry [2]. - The number of MCN institutions is projected to reach approximately 29,000 by May 2025, an increase of about 2,200 from 2024, indicating rapid growth in this sector [1]. Group 2: Tax Violations and Consequences - Some MCN institutions have engaged in tax evasion tactics, such as splitting income and creating shell companies, to attract streamers by lowering operational costs, leading to a vicious cycle of tax evasion [1]. - Certain online streamers have been found to hide income through private accounts and false declarations, which not only results in tax revenue loss for the state but also undermines fair market competition [2]. - The tax authorities' ongoing crackdown on tax evasion among online streamers serves as a warning to violators and protection for compliant operators, fostering a fair competitive environment and promoting a unified national market [2].