Author: Cui Jiayan

Abstract: In the digital age, internet anchors have emerged as a new type of occupation, with their income scale continuously expanding. The tax collection and administration work are facing numerous dilemmas. The current tax laws do not clearly define the corresponding tax categories for new-type incomes such as tips and commissions. The involvement of platforms and brokerage companies creates complex legal relationships among multiple parties, making it difficult to fulfill withholding obligations. There is an information barrier between tax authorities and platforms, and the supervision work has been in a passive state for a long time. It is proposed that at the legislative level, the rights, responsibilities and tax-collection standards of all parties should be clarified. At the technical level, the platform data should be connected with the tax system to achieve real-time interaction of tax-related information and risk early-warning. The tax authorities should be promoted to transform from post-event supervision to in-process intervention, and the platforms should be required to strengthen compliance review responsibilities. Ultimately, a governance mechanism involving multiple parties and featuring long-term effectiveness should be established to maintain the tax order.

Keywords: Digital age; Internet anchors; Tax collection and administration; Collaborative governance.

Article Info: Received: 07 Feb 2026; Received in revised form: 05 Mar 2026; Accepted: 10 Mar 2026; Available online: 14 Mar 2026

DOI: 10.22161/ijels.112.15