notice of the state Internet Information Office, the State Administration of Taxation and the State Administration of market supervision on printing and distributing the opinions on further standardizing the profit-making behavior of webcast and promoting the healthy development of the industry
szdzgf [2022] No. 25
The network information offices and market supervision bureaus (departments and committees) of all provinces, autonomous regions and municipalities directly under the central government and Xinjiang production and Construction Corps, the State Administration of Taxation, the tax bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan, and the local special representative offices of the State Administration of Taxation:
In order to further standardize the profit-making behavior of webcast and promote the standardized and healthy development of the webcast industry, the state Internet Information Office, the State Administration of Taxation and the State Administration of market supervision jointly formulated the opinions on further standardizing the profit-making behavior of webcast and promoting the healthy development of the industry. It is hereby printed and distributed. Please earnestly implement it in combination with the actual situation.
National Internet Information Office
State Administration of Taxation
State Administration of market supervision
March 25, 2022
opinions on further regulating the profit-making behavior of webcast and promoting the healthy development of the industry
In recent years, webcast has played an important role in promoting flexible employment and serving economic development. At the same time, the profit-making behavior of webcast also has some problems, such as inadequate management responsibility of webcast platform, non-standard commercial marketing behavior, tax evasion and payment, which restricts the healthy development of the industry and damages social fairness and justice. In order to further standardize the profit-making behavior of webcast and promote the healthy development of the industry, the following opinions are put forward.
I. General requirements
Guided by Xi Jinping the thought of socialism with Chinese characteristics in the new era, and in accordance with the provisions of laws, regulations and documents such as the network security law of the people's Republic of China, the e-commerce law of the people's Republic of China, the law of the people's Republic of China on the administration of tax collection, the Anti Unfair Competition Law of the people's Republic of China, the measures for the administration of webcast marketing (for Trial Implementation), and the guiding opinions on strengthening the standardized management of webcast, Strengthen information sharing, deepen regulatory linkage, strive to build a long-term mechanism for cross departmental collaborative supervision, strengthen the normative guidance on the profit-making behavior of webcast, encourage and support the legal and compliant operation of webcast, and effectively promote the standardization and development of the webcast industry in the process of development.
II. The webcast platform better implements the responsibilities of management subjects
(I) strengthen the registration management of webcast account. The webcast platform shall, in strict accordance with the provisions of relevant laws and regulations and the principle of "background real name and foreground voluntary", authenticate and register the webcast publisher based on ID information and unified social credit code, and carry out dynamic inspection and verification to ensure the authenticity and credibility of the authentication information. The type of online live broadcast, the income of the person in charge of the online live broadcast, the online live broadcast account and the income of the person in charge shall be submitted to the provincial online live broadcast platform for half a year.
(II) strengthen the classified management of webcast accounts. The webcast platform shall establish and strictly implement the hierarchical and classified management system of webcast accounts in strict accordance with the requirements of relevant laws and regulations; For webcast accounts that violate relevant laws and regulations, take warning and reminder, order correction within a time limit, restrict account function, suspend account use, permanently close account, prohibit re registration and other disposal measures in accordance with laws and regulations, keep relevant records and report to relevant departments in time as required.
(III) cooperate in law enforcement activities. The webcast platform shall clearly prompt the rights and obligations of the webcast publisher in terms of market subject registration and taxation in the service agreement, but shall not force the webcast publisher to establish a studio or individual industrial and commercial door. The webcast platform shall cooperate with the supervision and inspection carried out by the departments of wechat, market supervision and taxation according to law, provide necessary documents, materials and data, and provide technical support and assistance for the investigation and inspection activities according to law.
III. standardize the marketing behavior of webcast and maintain the market order
(I) actively create a fair competition environment for webcast. The webcast platform and the webcast publisher shall not conduct false or misleading commercial publicity on the main body of commodity production and operation and the performance, function, quality, source, honor, qualification, sales status, transaction information, business data and user evaluation of commodities, deceive and mislead consumers or the relevant public, and shall not help other operators to carry out the above-mentioned acts. If the webcast platform and the webcast publisher sell goods or provide services and carry out promotional activities by means of price comparison, the sales price, the compared price and its meaning shall be clearly indicated in words. The webcast platform and the webcast publisher shall not use the service agreement, transaction rules and technical means to impose unreasonable restrictions or impose unreasonable conditions on the transactions and transaction prices of other operators in the webcast room, or charge unreasonable fees from merchants.
(2) safeguard the legitimate rights and interests of businesses and consumers. Webcast publishers, webcast service institutions and webcast platforms shall fully, truly and accurately disclose commodity or service information, protect consumers' right to know and choice, and give necessary and clear tips on important consumption information directly related to consumers' life safety. We should actively assist businesses and consumers to safeguard their legitimate rights and interests, establish a convenient and effective online complaint, reporting and dispute resolution mechanism, and provide necessary information, data and other support for businesses and consumers to protect their rights. Strengthen the quality and safety supervision of webcast sales products. Webcast publishers and webcast service institutions are strictly prohibited from using webcast platform to sell fake and shoddy products; It is not allowed to promote or divert the live broadcast goods when it knows or should know that the consignor or other third parties have illegal or high-risk behaviors; It is not allowed to attract traffic and hype by means of rumors, false marketing publicity and self reward, so as to induce consumers to reward and buy goods.
IV. standardize tax management and promote tax compliance
(1) perform the obligation of withholding and payment according to law. The webcast platform and webcast service organization shall clearly distinguish and define the sources and nature of various income of the webcast publisher, and perform the obligation of individual income tax withholding and payment according to law. They shall not establish the "association" of the webcast publisher, use the help of a third-party enterprise, or sign an exemption agreement with the webcast publisher for failing to perform the obligation of individual income tax withholding and payment, Pass on or evade the obligation of withholding and paying individual income tax; It is not allowed to plan and help the webcast publisher to evade taxes.
(2) standardize tax services and collection and payment. Tax departments at all levels should optimize tax publicity and guidance, promote the compliance of webcast platforms, webcast service institutions and webcast publishers with tax laws, and guide webcast publishers to pay taxes in a standardized manner and enjoy tax incentives in accordance with the law; Enterprises and individual studios run by webcast publishers shall set up account books in accordance with the relevant provisions of the state, and their income tax shall be calculated and levied in the way of audit and collection in principle; Effectively standardize the tax management of the webcast platform and relevant third-party enterprises entrusted to collect and issue invoices; Further strengthen the analysis of tax big data and improve the normalized supervision mechanism.
(3) cracking down on tax related violations and crimes. Investigate and deal with tax related violations and crimes such as tax evasion according to law, and publicly expose typical cases with serious circumstances, bad nature and strong social response. Intermediaries and relevant personnel who plan for the webcast publisher in violation of laws and regulations and help implement tax evasion shall be severely dealt with and publicly exposed in accordance with the law.
V. deepen collaborative governance and promote the promotion of regulatory synergy
(I) strengthen information sharing. Wechat, tax departments and market supervision departments shall establish and improve the departmental information sharing mechanism, share the profit-making information of webcast publishers such as certification and registration, unblock the information sharing channels, continuously improve the level of information sharing, and coordinate and promote other relevant departments to carry out departmental information sharing in accordance with the law.
(II) strengthen joint rewards and punishments. Protect the legitimate rights and interests of webcast platforms, webcast service institutions and webcast publishers to carry out production and business activities in accordance with the law. For those who operate in accordance with the law, actively assume social responsibility and pay taxes in good faith, all relevant departments shall evaluate and give encouragement and support in accordance with the law. The webcast publishers who have illegal and profit-making behaviors, and the webcast platforms that have illegal and illegal behaviors or connive at and help the webcast publishers to carry out illegal and profit-making behaviors shall be punished according to law; If a crime is constituted, criminal responsibility shall be investigated according to law. Webcast publishers that have a bad impact on violations of laws and regulations shall be included in the list of serious dishonest subjects by relevant departments according to law and regulations.
