@网络主播，依法诚信纳税一堂课丨拆分收入不可取

Core Viewpoint - The article discusses the tax-related illegal activities of live-streaming hosts, particularly focusing on their income sources and the methods used to evade taxes [4][5]. Income Sources - The primary income sources for live-streaming hosts include: - Sales Revenue: This consists of fees for product placements, sales commissions, or price differences. Many hosts facing penalties are primarily those involved in high-volume sales [3]. - Salary Income: Some hosts are contracted by platforms or MCN agencies, receiving a fixed monthly salary [3]. - Other Income: This includes brand promotion, commercial performances, and online store operations. Influential hosts can generate significant income from these activities, which also carry higher tax risks [3]. Tax Evasion Methods - Hosts have been found to set up individual businesses under the names of relatives or friends in multiple locations to split their live-streaming sales income. This allows them to take advantage of tax benefits available to individual businesses [4]. Relevant Regulations - According to the Tax Collection and Administration Law of the People's Republic of China, tax evasion includes actions such as falsifying or concealing financial records, failing to report income, or submitting false tax returns. Penalties for tax evasion can include the recovery of unpaid taxes, late fees, and fines ranging from 50% to five times the amount of unpaid taxes. Criminal charges may apply in severe cases [5].