Research on the Construction of Tax Collection and Administration System for Natural Persons <br/>—Taking Live Streamers as the Research Object

As a new industry, live streaming platform has some new problems and challenges in tax management. This paper takes the YY live streaming platform as the research object, studies the source of income of the live streaming platform and the related personal income tax issues. Then, we put forward the difficulties of tax management around this industry. Finally, we put forward relevant countermeasures for these difficulties.