随着互联网技术的不断发展，直播带货作为一种全新的商业模式日益兴起，主播作为直播带货的核心参与者，在直播过程中所获得的劳务收入也随之水涨船高。本文从带货主播的主要劳务收入入手，探寻其在个税征收实践中存在的四个主要问题，并分析这些问题背后的原因，再针对原因提出解决思路，以期为税务机关，从提高主播纳税遵从度、遏止带货主播转化收入性质、明确代扣代缴义务归属、加强涉税信息共享与完善个税监管协同共治制度四个方面，对直播带货中主播劳务所得的个人所得税税收征管提供有益的参考与启示。

As the internet technology continues to develop, live streaming sales have emerged as a new business model, growing increasingly popular. Hosts, as the core participants in live streaming sales, have seen their service income rise along with the growth of this industry. This article focuses on the main sources of service income for streaming sales hosts, exploring four primary issues in the collection of individual income tax and analyzing the underlying reasons for these issues. Additionally, it proposes solutions to address these challenges. The goal is to provide valuable insights and inspiration for tax authorities in improving tax compliance of hosts, curbing the misclassification of income types, clarifying withholding and payment obligations, strengthening the sharing of tax-related information, and perfecting the coordinated governance system for individual income tax regulation in the context of live streaming sales.