三部门：网络主播工作室应采用查账征收方式计征所得税

顾而言他网

2024-07-07 19:19:09

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中新财经3月30日电 30日，国家互联网信息办公室、国家税务总局、国家市场监督管理总局发布《》。《意见》指出，网络直播发布者开办的企业和个人工作室，应按照国家有关规定设置账簿，原则上采用查账征收方式计征所得税。

《意见》强调，应切实规范网络直播平台和相关第三方企业委托代征、代开发票等税收管理；进一步加强税收大数据分析，健全常态化监管机制。依法查处偷逃税等涉税违法犯罪行为，对情节严重、性质恶劣、社会反映强烈的典型案件进行公开曝光。对为网络直播发布者违法违规策划、帮助实施偷逃税行为的中介机构及相关人员依法严肃处理和公开曝光。（完）

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