With the rapid development of new forms of Internet business, the network broadcast industry has gradually become the tuyer. The huge tax evasion event of network anchors such as Huang Wei and Lin Shanshan broke out, which caused huge social public opinion, but also reflected that there are many special difficulties in the tax work of network broadcast industry at present. However, the existing tax collection and administration system of China can not adapt to the needs of the emerging industry, which induced a series of tax evasion events. This paper will grasp the particularity of the tax work in the network live broadcast industry and analyze the realistic difficulties encountered by the tax authorities in the taxation of network broadcast industry, and put forward the countermeasures for the situation of our country based on the international advanced experience, and propose a new way to deeply integrate the tax work and high-tech.
Due to the rise of the STAR Market, the information disclosure system has become a crucial component of registration, while a growing information overload issue has also emerged. This paper uses an experimental economics approach to investigate how information overload will affect investors in the STAR Market. And besides, this paper introduces investor experience as a moderating variable to analyse whether investor experience has an impact on the mechanism of action between information overload and investor decision making. The results show that in a stock market formed by real data, as the rate of effective information disclosure decreases, investors' returns decline and investors tend to make more rational decisions, with investor experience having less impacts on the moderating effect between the two. In response to this conclusion, this essay provides investors and policymakers with some options for fostering the growth of the STAR Market.
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