With the era of consumer Internet in recent years, live broadcasting on the Internet platform has become increasingly popular, and it has led to a new business model of live broadcast and goods. The tax payment of live broadcast and cargo is essential for the stability of the country’s fiscal and economic stability. From the perspective of the personal income tax of the live broadcast and cargo, the paper analyzes the problems of taxpayers, deduction obligations, and taxation scope of taxation in the live broadcast of goods. The obligation to pay personal income tax on cargo anchors, brokerage companies, and platforms has effectively improved the issue of live broadcast tax on the platform.