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

摘要： 随着互联网的迅速发展，当代社会衍生出许多新型的商业模式，网络直播是其中之一。网络直播在促进我国经济发展、增加新税源的同时，也带来偷逃税现象增多、税收收入流失严重、税源监控难度大等税收征管难题。以网络直播平台为研究对象，分析网络直播过程中的税收征管困境，并提出相应的对策和建议。

关键词: 网络直播；网络直播平台；税收征管