记者30日了解到，国家互联网信息办公室、国家税务总局、国家市场监督管理总局近日联合印发《关于进一步规范网络直播营利行为促进行业健康发展的意见》，着力构建跨部门协同监管长效机制，促进网络直播行业规范健康发展。
意见提出，要加强网络直播账号注册管理和账号分级分类管理，网络直播平台应当每半年向所在地省级网信部门、主管税务机关报送存在网络直播营利行为的网络直播发布者个人身份、直播账号、网络昵称、取酬账户、收入类型及营利情况等信息。网络直播平台和网络直播发布者等不得通过造谣、虚假营销宣传、自我打赏等方式吸引流量、炒作热度，诱导消费者打赏和购买商品。
意见要求，网络直播平台、网络直播服务机构应依法履行个人所得税代扣代缴义务，不得转嫁或者逃避个人所得税代扣代缴义务，不得策划、帮助网络直播发布者实施逃避税。网络直播发布者开办的企业和个人工作室，应按照国家有关规定设置账簿。各级税务部门要优化税费宣传辅导，促进网络直播平台、网络直播服务机构、网络直播发布者的税法遵从，引导网络直播发布者规范纳税、依法享受税收优惠。要依法查处偷逃税等涉税违法犯罪行为，对情节严重、性质恶劣、社会反映强烈的典型案件进行公开曝光。
意见明确，保护网络直播平台、网络直播服务机构、网络直播发布者依法规范开展生产经营活动的各项合法权益，对依法依规经营、积极承担社会责任、诚信纳税的，各有关部门依法依规评先树优给予鼓励支持。对存在违法违规营利行为的网络直播发布者，以及存在违法违规行为或者纵容、帮助网络直播发布者开展违法违规营利行为的网络直播平台，依法予以处罚；构成犯罪的，依法追究刑事责任。
FreeMarker template error:
The following has evaluated to null or missing:
==> nextContent [in template "zixun/baoguang_xiangxi.ftl" at line 94, column 25]
Tip: If the failing expression is known to be legally null/missing, either specify a default value with myOptionalVar!myDefault, or use <#if myOptionalVar??>when-present<#else>when-missing. (These only cover the last step of the expression; to cover the whole expression, use parenthessis: (myOptionVar.foo)!myDefault, (myOptionVar.foo)??
The failing instruction (FTL stack trace):
----------
==> ${nextContent?replace("http:", "")} [in template "zixun/baoguang_xiangxi.ftl" at line 94, column 23]
----------
Java stack trace (for programmers):
----------
freemarker.core.InvalidReferenceException: [... Exception message was already printed; see it above ...]
at freemarker.core.InvalidReferenceException.getInstance(InvalidReferenceException.java:98)
at freemarker.core.EvalUtil.coerceModelToString(EvalUtil.java:382)
at freemarker.core.Expression.evalAndCoerceToString(Expression.java:115)
at freemarker.core.StringBuiltins$StringBuiltIn._eval(StringBuiltins.java:87)
at freemarker.core.Expression.eval(Expression.java:111)
at freemarker.core.MethodCall._eval(MethodCall.java:91)
at freemarker.core.Expression.eval(Expression.java:111)
at freemarker.core.Expression.evalAndCoerceToString(Expression.java:115)
at freemarker.core.DollarVariable.accept(DollarVariable.java:76)
at freemarker.core.Environment.visit(Environment.java:265)
at freemarker.core.MixedContent.accept(MixedContent.java:93)
at freemarker.core.Environment.visit(Environment.java:265)
at freemarker.core.Environment.process(Environment.java:243)
at freemarker.template.Template.process(Template.java:277)
at org.springframework.web.servlet.view.freemarker.FreeMarkerView.processTemplate(FreeMarkerView.java:366)
at org.springframework.web.servlet.view.freemarker.FreeMarkerView.doRender(FreeMarkerView.java:283)
at org.springframework.web.servlet.view.freemarker.FreeMarkerView.renderMergedTemplateModel(FreeMarkerView.java:233)
at org.springframework.web.servlet.view.AbstractTemplateView.renderMergedOutputModel(AbstractTemplateView.java:167)
at org.springframework.web.servlet.view.AbstractView.render(AbstractView.java:250)
at org.springframework.web.servlet.DispatcherServlet.render(DispatcherServlet.java:1047)
at org.springframework.web.servlet.DispatcherServlet.doDispatch(DispatcherServlet.java:817)
at org.springframework.web.servlet.DispatcherServlet.doService(DispatcherServlet.java:719)
at org.springframework.web.servlet.FrameworkServlet.processRequest(FrameworkServlet.java:669)
at org.springframework.web.servlet.FrameworkServlet.doGet(FrameworkServlet.java:574)
at javax.servlet.http.HttpServlet.service(HttpServlet.java:617)
at javax.servlet.http.HttpServlet.service(HttpServlet.java:723)
at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:290)
at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:206)
at com.modu.secure.html.filter.CacheFilter.doFilter(CacheFilter.java:90)
at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:235)
at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:206)
at org.springframework.web.filter.CharacterEncodingFilter.doFilterInternal(CharacterEncodingFilter.java:88)
at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:76)
at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:235)
at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:206)
at com.modu.secure.util.AppUrlFilter.sendMsite(AppUrlFilter.java:311)
at com.modu.secure.util.AppUrlFilter.doFilter(AppUrlFilter.java:135)
at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:235)
at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:206)
at org.apache.catalina.core.StandardWrapperValve.invoke(StandardWrapperValve.java:233)
at org.apache.catalina.core.StandardContextValve.invoke(StandardContextValve.java:191)
at org.apache.catalina.core.StandardHostValve.invoke(StandardHostValve.java:127)
at org.apache.catalina.valves.ErrorReportValve.invoke(ErrorReportValve.java:103)
at org.apache.catalina.core.StandardEngineValve.invoke(StandardEngineValve.java:109)
at org.apache.catalina.connector.CoyoteAdapter.service(CoyoteAdapter.java:293)
at org.apache.coyote.http11.Http11Processor.process(Http11Processor.java:861)
at org.apache.coyote.http11.Http11Protocol$Http11ConnectionHandler.process(Http11Protocol.java:606)
at org.apache.tomcat.util.net.JIoEndpoint$Worker.run(JIoEndpoint.java:489)
at java.lang.Thread.run(Thread.java:748)
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