With the rapid development of new forms of Internet business, the network broadcast industry has gradually become the tuyer. The huge tax evasion event of network anchors such as Huang Wei and Lin Shanshan broke out, which caused huge social public opinion, but also reflected that there are many special difficulties in the tax work of network broadcast industry at present. However, the existing tax collection and administration system of China can not adapt to the needs of the emerging industry, which induced a series of tax evasion events. This paper will grasp the particularity of the tax work in the network live broadcast industry and analyze the realistic difficulties encountered by the tax authorities in the taxation of network broadcast industry, and put forward the countermeasures for the situation of our country based on the international advanced experience, and propose a new way to deeply integrate the tax work and high-tech.