财经理论与实践2026，Vol.47Issue(2)：71-80,10.DOI:10.16339/j.cnki.hdxbcjb.2026.02.009
网络主播税收流失:规模测算、形成差异与障碍因素
Tax Loss from Live Streamers:Size Estimation,Causing Factors and Barrier Factors
摘要
Abstract
Crawling personal information of live streamer and cross-matching it with other da-ta,a database of 3,448 live streamer'tax evasion was constructed.The MIMIC model was em-ployed to empirically analyze the overall size,causing factors,and barriers of tax evasion.The findings reveal that the overall tax evasion rate among Chinese live streamers exceeds 60％,with a particularly severe situation in income tax compared to commodity taxes.The primary forms of tax evasion involve tax fraud and tax avoidance,with varying methods across different tax catego-ries.For instance,personal income tax evasion often involves concealing income,while value-added tax evasion is mainly characterized by overstating expenses in financial records.Additional-ly,external regional factors such as tax supervision intensity are key obstacles to tax evasion,and higher-tier live streamers exhibit more pronounced effects of these external barriers.Therefore,it is necessary to prioritize income tax collection and management,strengthen tax source over-sight for new business models,prevent tax fraud and evasion by live streamers,and implement localized tax source monitoring and intelligence exchange.关键词
网络主播/税收流失/规模测算/形成差异/障碍因素Key words
live streamer/tax loss/size estimation/causing factor/barrier factor分类
管理科学引用本文复制引用
刘鹏,吴梦雅..网络主播税收流失:规模测算、形成差异与障碍因素[J].财经理论与实践,2026,47(2):71-80,10.基金项目
国家社会科学基金一般项目(22BJL055) （22BJL055）
安徽省高校杰出青年基金项目(2022AH020063) （2022AH020063）
安徽省社会科学创新发展研究课题(2023CX063) （2023CX063）
