Core Viewpoint - The introduction of two announcements by the State Taxation Administration aims to enhance tax service and management capabilities in the online space, guiding the compliant development of the live streaming industry [1][3]. Group 1: Tax Compliance and Management - The announcements clarify that internet platform enterprises, including live streaming platforms, are required to report tax-related information, optimizing tax collection methods for online streamers and reducing their tax burden [1][3]. - The live streaming industry is recognized as a significant part of the platform economy, but its complex operational models create challenges in tax oversight, leading to potential tax evasion and unfair competition [1][2]. Group 2: Regulatory Actions and Industry Impact - In 2024, tax authorities inspected 169 online streamers, recovering a total of 899 million yuan, which has helped to regulate the tax order in the industry [2]. - A case involving an MCN organization and illegal intermediaries highlighted the shift from individual tax evasion to organized tax fraud, indicating a need for strengthened tax regulation [2]. Group 3: Future Directions and Benefits - The announcements are seen as a response to societal expectations, aiming to create a fair tax environment for platform competition by mandating MCN organizations to report tax information for streamers and their partners [3]. - The measures include tax relief for low-income streamers, such as a tax exemption for amounts below 100,000 yuan, and support for platforms in handling tax filings, which will alleviate the tax burden on streamers [3].

Group 1 - The article discusses the introduction of a tax compliance initiative for the online media industry in Siping City, aimed at helping streamers with personal income tax and platform revenue sharing tax calculations [1] - The "Tax Compliance Commitment Letter" outlines 12 common tax risk points and provides operational guidelines for companies to follow, ensuring better compliance with tax regulations [1] - Streamers are signing the "Integrity Tax Commitment Letter," which clearly states their tax obligations for different income types such as rewards, commissions, and advertising revenue [1] Group 2 - The tax authority emphasizes that signing the commitment letter marks the beginning of compliant operations rather than the end, with regular self-inspection encouraged through the "Commitment Item Comparison Table" [2] - The tax bureau plans to enhance services and supervision for online media companies, utilizing big data to cross-check reported information and identify risk points [2] - The initiative aims to shift tax regulation from post-event management to proactive prevention, supporting compliant operations in the online streaming industry [2]

Core Viewpoint - The rise of interactive video entertainment through live streaming has led to new forms of copyright infringement, as evidenced by recent cases in Beijing Internet Court [1][2][3]. Group 1: Live Streaming and Copyright Infringement - Live streaming platforms providing services like "watching together" may infringe on exclusive rights held by content owners, as seen in a case where a technology company was sued for allowing users to watch a popular TV series without proper authorization [2][3]. - The court ruled that the technology company's actions constituted copyright infringement, resulting in a compensation order of 80,000 yuan to the original content owner [3]. - The court emphasized that innovation in service models should not come at the expense of others' legal rights, reinforcing the principle of "authorization before use" for live streamers [3][4]. Group 2: Unauthorized Use of Literary Works - A case involving a live streamer who read a novel without authorization highlighted that such actions constitute infringement of the author's broadcasting rights, leading to a compensation order of over 20,000 yuan [4][5]. - The court found that the live streaming platform was not liable for joint infringement as it had taken reasonable measures to manage the content [5]. - The development of new business models like live book readings must adhere to copyright laws, and platforms should ensure effective management of content to avoid liability [5][6]. Group 3: Use of Music in Live Streaming - A case involving an e-commerce live streaming account using copyrighted music as background without payment led to a ruling that the company must compensate the rights holder for damages [6][7]. - The court reiterated that using recorded music in live broadcasts requires payment to the rights holders, reflecting the need for compliance with copyright laws in the digital economy [6][7]. - The prevalence of music-related infringement cases indicates a lack of established authorization models in the live streaming industry, necessitating platforms and streamers to prioritize obtaining rights before usage [7].

Core Viewpoint - The rise of copyright infringement in live streaming has become a significant issue, with various types of works involved and the integration of "live streaming +" models expanding the diversity of infringement scenarios [1][2]. Group 1: Infringement Cases - As of March 31, 2025, the Beijing Internet Court has accepted 1,195 cases related to copyright infringement in live streaming, with a high proportion involving music works [2]. - Common infringement methods include live performances of others' songs and the use of others' songs as background music [2]. - New infringement models have emerged, such as "watching together" and "reading for you," alongside traditional infringement methods, leading to a high proportion of complex infringement cases [2][3]. Group 2: Legal Proceedings and Outcomes - A typical case involved a defendant company providing a "watching together" feature, which was found to infringe on the exclusive rights of a popular TV series, resulting in a compensation order of 80,000 yuan [3]. - The court ruled that the defendant's business model, which allowed users to share and replay live broadcasts, constituted an infringement of information network dissemination rights [3]. Group 3: Involved Parties and Trends - The main parties in copyright infringement cases are categorized into three groups: direct lawsuits against individual streamers, lawsuits against both platforms and streamers, and lawsuits solely against platforms, with the latter accounting for approximately 65.36% of cases [4]. - The difficulty in identifying direct infringers leads rights holders to prefer suing platforms, which are easier to target [4]. Group 4: Platform Responsibilities and Recommendations - Live streaming platforms often have dual roles as service providers and content providers, which may increase their obligations and liabilities [5]. - The number of live streaming users in China has reached 833 million, representing 75.2% of internet users, with 38.8 million professional streamers [5]. - Recommendations include establishing training systems for streamers on intellectual property rights and encouraging them to seek authorization before using others' content [5].