Core Viewpoint - The tax authorities are intensifying scrutiny on online streamers regarding tax evasion, with a focus on common evasion methods and the implementation of stricter regulations to ensure compliance [1][11]. Group 1: Common Tax Evasion Methods - Method 1: Concealing Income - Online streamers often hide taxable income by transferring it to personal accounts to avoid tax declarations. For instance, streamer Wang Zibai concealed over 10 million yuan in commissions through his mother's account, resulting in a total penalty of 13.3 million yuan [2][11]. - Method 2: Changing Income Nature - Streamers convert salary and service income into business income through fictitious entities to benefit from lower tax rates. For example, streamer Huang Wei evaded 116 million yuan in taxes by misrepresenting income types [3][4]. - Method 3: Splitting Income - Some streamers establish multiple tax entities to split income and exploit tax benefits. This includes setting up individual businesses to enjoy tax exemptions, such as VAT exemptions for monthly sales under 100,000 yuan [7]. - Method 4: Fictitious Cost Expenses - Streamers may inflate business expenses by fabricating costs or misclassifying personal expenses as business costs, thereby reducing taxable income [9]. - Method 5: Falsely Issuing Invoices - Some streamers and their agencies create fake invoices through shell companies to lower tax liabilities. A notable case involved a company that helped streamers evade over 32 million yuan in personal income tax through complex financial maneuvers [10][11]. Group 2: Regulatory Actions and Consequences - The tax authorities have established a classification system for monitoring online streamers, with severe penalties for those who fail to comply with regulations after guidance [1][11]. - In 2024, tax inspections on 169 online streamers resulted in the recovery of 899 million yuan in undeclared income, promoting a healthier tax environment in the industry [11].

本文字数：2806，阅读时长大约5分钟 作者 | 第一财经 陈兵 近日，中共中央办公厅、国务院办公厅印发《关于健全社会信用体系的意见》（下称《意见》）。社 会信用制度作为市场经济的基础，健全完善社会信用体系为深化要素市场化改革，建设全国统一大市 场提供了关键支撑。党的二十大报告中指出要完善产权保护、市场准入、公平竞争、社会信用等市场 经济基础制度；二十届三中全会具体提出了健全社会信用体系和监管制度。《意见》的出台标志着我 国社会信用体系建设迈进法治化、体系化的新阶段。 聚焦当前不断完善发展模式和监管方式的平台经济领域，建立健全以法治为基本架构的智慧型信用监 管正当其时，特别是针对网络直播行业的税收征管难题显得尤为重要。 网络主播税收征管难点 直播行业的快速发展在促进就业、拉动消费、提升供应链水平和优化资源配置的同时，也暴露出一些 问题，其中网络主播、自媒体、网络信息内容多渠道分发服务机构（MCN机构）的偷税漏税等问题 较为突出。据国家税务总局近日举行的新闻发布会，在2024年对169名网络主播的检查中，累计查补 收入8.99亿元。当日公布的5起偷税漏税案件中，即有一例涉及网络主播偷税漏税。虽然，随着大数 据等 ...

Core Viewpoint - The tax authorities in China are intensifying their efforts to regulate the tax compliance of high-risk sectors, particularly focusing on online streamers and gas stations, leading to significant revenue recovery and industry normalization [1][2]. Group 1: Tax Compliance and Revenue Recovery - In 2024, the tax department conducted inspections on 169 online streamers, recovering a total of 899 million yuan in unpaid taxes [1]. - A total of 2,722 gas stations were inspected, resulting in the recovery of 5.789 billion yuan [1]. - The tax authorities identified and addressed tax fraud involving 61,800 enterprises, recovering 14.533 billion yuan in export tax refunds [1]. Group 2: Exposure and Deterrence Measures - The tax department has established a mechanism for exposing tax violations and promoting compliance, with over 100 typical tax violation cases publicly disclosed in 2024 [1]. - Among the disclosed cases, 10 involved online streamers, aiming to deter similar violations across the industry [1][2]. - A specific case involved the online streamer Le Chuan Qu, who was penalized 7.58 million yuan for tax evasion through concealing sales income and misclassifying income types [3].

据税务总局官网消息，近期，国家税务总局上海市税务局第四稽查局依法查处了一起网络主播乐传曲(网名：曲曲大女人)偷逃税款案件。 税案通报称，该主播通过个人账户收款隐匿销售收入，以及将个人取得的劳务报酬所得转换为个体工商户经营所得等手段偷逃税款。上海税务稽查部门对 其违法行为，依法做出追缴税费款、加收滞纳金并处罚款共计758万元的处理处罚决定。目前，涉案税费款、滞纳金、罚款均已追缴入库。 税案通报显示，上海市税务局第四稽查局通过税收大数据比对分析发现：网络主播乐传曲虽因出格言论在公众网络平台上受到全网抵制，但凭借其已笼络 的一批粉丝，从事的私域咨询业务，热度和售价居高不下。与其形成鲜明反差的却是其近两年仅申报个人收入60余万元。检查人员一接到立案信息便开始 着手分析乐传曲的收入情况及变现方式，经过对多家同类公司走访调研和大量外围资料调取，发现乐传曲的变现方式并非传统主播依赖于直接带货、橱窗 售卖产品等模式，而是通过"平台营销推广＋私域引流"的模式开展，其营收行为更具隐蔽性。 检查人员与其财务人员对接，对其公司情况进行逐一对账梳理。经对账排摸发现，公司主要收入构成分为网上授课收入、连麦直播收入、"闺蜜圈"一对一 服务 ...

Core Viewpoint - YY Live has made significant efforts in content governance during the first quarter of 2025, focusing on creating a healthier online environment by removing harmful content and promoting positive content initiatives [1][4]. Group 1: Content Governance Efforts - In Q1 2025, YY Live banned 61,000 accounts for content violations and online fraud, and blocked 13,000 pieces of misleading or vulgar information [1][2]. - The platform penalized over 14,000 violators by deducting health points, effectively protecting user rights and fostering a healthier online ecosystem [1][3]. - The "Wind Shield" system, developed by YY Live, has proven effective in identifying and handling harmful content, assisting in the management of 61,000 accounts and blocking 13,000 pieces of harmful information [2]. Group 2: User Engagement and Regulation - As of December 2024, China's online audio-visual user base reached 1.091 billion, highlighting the importance of content regulation on platforms like YY Live [3]. - YY Live has implemented specific management rules for different user groups, including streamers and guilds, to regulate behavior and maintain platform standards [3]. - The platform processed 19,000 user reports of violations in Q1 2025, demonstrating a proactive approach to content moderation [3]. Group 3: Positive Content Initiatives - YY Live launched the "Treasure Land Journey Plan" as part of its ongoing positive content initiatives, which have been in place for four consecutive years [4]. - The platform has created over 16,000 positive live streaming programs, accumulating more than 120,000 hours of positive content [4]. - YY Live's CEO emphasized the continuous commitment to maintaining a clear online environment, indicating that content governance is an ongoing process [4].

(中国演出行业协会组织网络表演领域相关会员单位起草该《标准》) 《标准》规定，"职业主播"需满足月均开播超30小时，或以直播收入为主要经济来源等条件。评价体系 涵盖知识、技能、品德信用三大维度，将主播划分为初级、中级、高级三个等级。其中，初级主播需掌 握设备操作与平台规则，具备基础互动能力；中级主播须能独立完成复杂内容创作，并拥有千人直播间 运营经验；高级主播则需参与行业标准制定，具备万人直播间管理能力及国家级活动经验。 主播职业化规范化再进一步！国内首个职业主播分 级标准出台 近日，中国演出行业协会正式发布《网络表演(直播与短视频)主播职业能力划分要求》团体标准(以下简 称《标准》)。这是自2024年7月人社部等三部门将"网络主播"列为国家新职业后，国内首个针对网络表 演主播的职业能力评价标准，明确了"职业主播"的定义、能力特征、等级划分及评价方法，为主播构建 了阶梯式培养体系。此举标志着网络主播职业化迈入新阶段，行业规范发展再添制度保障。 据《中国网络表演(直播与短视频)行业发展报告(2023-2024)》，截至2024年5月，我国网络表演(直播)行 业主播账号累计开通超1.8亿个，间接带动商务、运营、摄 ...