关键词: 网络直播；网络直播平台；税收征管

Abstract: With the rapid development of the Internet， many new business models have been derived in contemporary society， and network broadcast is one of them. The emergence of webcast has promoted the development of Chinas economy and added new tax sources to Chinas tax revenue. At the same time， it has also brought tax collection and management problems such as increasing tax evasion， serious loss of tax revenue， and great difficulty in monitoring tax sources. This paper takes the network broadcast platform as the research object， analyzes the tax collection and management difficulties in the process of network broadcast， and puts forward corresponding countermeasures and suggestions.

Key words: webcast; webcast platform; tax collection and administration