Due to the rapid development of Internet technology and changes in people’s consumption habits，online anchors have gradually become popular with consumers. In recent years，online anchors bringing goods has become a new digital economy model of “online drainage+physical consumption”，which is loved by a wide range of consumers，but at the same time，there have been tax-related issues related to live broadcast anchors，which has attracted widespread public attention. This report is based on the analysis of the business model，relevant tax system and tax collection and administration of webcasters，combined with the typical tax-related cases of webcasters in 2021. The policy application and tax-related risk points of the industry，and on this basis，the guiding ideology and policy recommendations for promoting the development of the industry are formed，in order to provide decision-making basis and action guidelines for the design of tax compliance plans for the webcast industry and the improvement of the government’s fiscal and tax governance mechanism.