Through the analysis of the current situation of personal income tax collection and administration in our country, it is found that although this new industry has brought considerable economic benefits, it also has serious tax management problems. Not only damage the national tax interests, but also destroy the fair market competition environment. The reasons for these problems lie in the complex composition of network anchors' income, the unclear subject of tax withholding obligation, the backward taxation method, the ambiguity zone in the relevant tax law and the insufficient punishment. Based on this, some improvement measures are put forward. First of all, China should take a clear tax withholding obligation subject to ensure that the responsibility is put in place. Secondly, it should be to improve the tax declaration system and build a third-party tax-related information sharing system. Finally, the penalties for tax violations should be increased to form a strong legal deterrent to promote the standardized development of the network broadcast industry.