Research on Loopholes and Compliance Paths of Tax Collection and Management of Live Streaming E-Commerce Reward Income —— Take Momo Platform Anchors as an Example

DOI

10.2991/978-94-6463-811-0_24How to use a DOI?

Keywords

live streaming e-commerce; reward income; tax collection and administration; compliance path

Abstract

The tax administration of live-streaming e-commerce tipping income faces challenges such as ambiguous legal definitions, lack of platform supervision, and lagging technical means, leading to national tax revenue loss and industry imbalance. This paper uses the case of Xu Guohao, a Momo streamer, who evaded taxes to analyze current loopholes in tax administration: first, unclear definition of income nature, where streamers exploit “tax category arbitrage” and tax havens; second, the failure of platform withholding mechanisms, with incomplete data reporting and regulatory blind spots in withdrawal rules; third, concealment of personal account income and the covert use of cross-border tax avoidance methods; fourth, insufficient timeliness in big data screening for taxation, and data barriers in inter-departmental collaboration. The study proposes a four-dimensional compliance path: at the legislative level, clarifying tipping income as “digital service remuneration” and unifying the basis for taxation; on the platform side, strengthening comprehensive data reporting and optimizing withholding mechanisms; in the service ecosystem, promoting tax health check tools to build a collaborative standardization framework among streamers, MCNs, and tax authorities; technologically, leveraging the “three-dimensional penetration verification” of Golden Tax Phase IV, blockchain traceability, and GMV deviation warning systems to achieve dynamic supervision. Through institutional improvements and technological innovations, systematic solutions for tax governance in the digital economy era can be provided.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Shuning Chen
PY  - 2025
DA  - 2025/08/14
TI  - Research on Loopholes and Compliance Paths of Tax Collection and Management of Live Streaming E-Commerce Reward Income —— Take Momo Platform Anchors as an Example
BT  - Proceedings of the 2025 5th International Conference on Enterprise Management and Economic Development (ICEMED 2025)
PB  - Atlantis Press
SP  - 227
EP  - 242
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-811-0_24
DO  - 10.2991/978-94-6463-811-0_24
ID  - Chen2025
ER  -