(IC Photo / Figure)
On December 20, 2021, the State Administration of Taxation Hangzhou Tax Experience Bureau recovered the network, Huang Wei (net name: Wei Ya), according to law. The addition of late payment is fined, a total of 1.341 billion yuan.
One month ago, the network anchor Sydney, Lin Shanshan was also punished by a tax evade, respectively, was fined $ 655.555.676.25 million.
Financial and taxes, legal experts believe that the processing penalties made by the tax authorities reflect the authority of tax law and fairness and fairness, and warn the network anchor employees. The live broadcast should consciously pay taxes, bear the income and status. Social responsibility.
In fact, in 2018, the State Administration of Taxation strengthened the tax supervision of the film and television industry, which had triggered the star retribution.
On 18 September 2002, the General Office of the State Administration of Taxation issued a notice requesting further strengthening the tax management of employees in the field of entertainment, and the studios and enterprises established by star artists, online anchor, to counsel it according to the rules. The account system shall be reported to pay taxes, and the \”double random, one disclosure\” tax examination for star artists and network anchors is regularly carried out.
On 11 October, the \”Zhengzhou Evening News\” reported that Zhengzhou has a national new red and taxable case in Zhengzhou. The taxpayer has a large amount of taxpayer to pay a large amount of taxpayers, and the taxpayer has completed 6.3466 million yuan, and the deposit of 277,800 yuan.
In the process of regulating the tax order of the network live broadcast industry, the tax department is strict and harmonious, and the \”self-salvation\” of the network anchor has opened a window, which clearly indicates in the above notice issued by the State Administration of Taxation. At 2021, it is possible to actively report and correct tax-related issues in a timely manner. According to Xinhua News Agency, as of December 20, there have been thousands of online anchors actively self-investigate taxes.
The amendment of one person has a penalty amount from hundreds of millions to ten billions. How did the public curious, the anchors entering the high-income group have been taxed?
On December 20, Viria was fined 1331 million yuan by stealing tax. (Vision China / Figure)
Why is a newcomer have more than a dozen companies?
Ellen is responsible for financial work in a cross-border e-commerce platform, and at the same time operates \”Cameard Said Accounting\” WeChat public number to make money and tax advice. She as an example of this double eleven, explained to the Southern Weekend reporter, usually, the double eleven transaction amount deducts the return part, is the real sales income of the brand. The fees charged by the anchor are mainly sales and pit fees.
The taxation method of the anchor is also related to its relationship with the brand, brokerage company. The brand is found by brokerage company, and the brand’s commission will directly hit the account of the broker company, and finallyThe brokerage company is divided according to the relationship with the anchor.
Most of the waist, tail anchor will choose the contract brokerage company, the MCN mechanism. A small part of the head anchor will choose a single dry, some of which are the boss of the broker.
In the modes of the first anchor, brokerage company and anchor are employment relationships. The brokerage company will pamper commission to the anchor, and the anchor taxation is not different from the general work. High low, according to the progressive tax rate, the corresponding personal income tax will be paid according to 3% -45%.
If you do not pass the company, the anchor is broadcast live in the platform of the individual, and the anchor is the labor payment fee of the platform payment.
Since the implementation of the new personal income tax law, China has established a personal income tax system combined with comprehensive and classification, and the income of labor compensation, the tax payment should be deducted according to the pre-deducted prepaid means according to the tax authorities. All labor rewards obtained by taxpayers have needed to consolidate with other income, and the labor compensation is unified to deduct the cost of 20%, and 3% -45% seven-level excess progressive tax rate.
In the pre-deduction pre-contribution phase, according to the tax rate, more than 800 yuan will not exceed 4,000 yuan, after deducting 800 yuan, pay taxes; more than 4,000 yuan, 20% of the turnover, tax payment The base is below 20,000 yuan, and the tax rate is 20%, and the tax base is more than 50,000 yuan, and the tax rate is 40%. Labor fee generally calculates, the continuous income of the same project is calculated once a month.
But Ellen said that in the previous industry, general anchors do not choose to cooperate with the individual name and e-commerce platform. For head anchors, the more common practice is to pay taxes at a lower tax rate by transforming personal business income to business.
An unwillingness to disclose the name of the financial and tax reporter told the Southern Weekend reporter, most of the head anchor will choose to set up a personal wholly-owned company (hereinafter referred to as \”a single business\”), and some people choose a certain business department, trade The form of such an individual industrial and commercial households. The tax concessions in a single company and individual industrial and commercial households are almost the same, but the business scope of individual industrial and commercial households is greater than a single business. \”A ‘single’ is generally 4.5 million, some people have a high annual turnover, usually have a number of (unique).\”
Although a single company’s approved tax rate is low, Enterprise assumes unlimited responsibility. In practice, there is a large amount of gorganism and a higher risk level, it is usually set up a limited liability company to sign a contract.
ELLEN analysis, the anchor will not use the brand to use a company, often use multiple companies to sign different brands. The best \”Availability\” mode is a combination of individual industrial and commercial households. Taking Wei Ya, Li Jiaqi as an example, the two have opened a single company and limited liability company.
Injury Show, from 20From November 19 to 2021, Li Jiaqi was 16 companies, 9 were limited liability companies, located in Shanghai, Hainan, Zhejiang and Beijing. 6 unique companies registered before the general taxpayer were approved in Shanghai, all in Shanghai. There is also other limited liability companies, also in Shanghai.
From November 2013 to November, the company still deposited from Wei Ya name, 7 of which is a single company, which is located in Shanghai. Vaia’s company has a wide range of individual industrial and commercial industrial households, single companies, limited liability companies and limited partnerships, distributed in Shanghai, Zhejiang, Yunnan.
On December 20th, Wei Ya’s husband said in the open apologies, \”I know that we are not professional in taxation, so I hire the so-called professional institution to help us conduct tax-class policies. However, it has been found that these so-called legal compliance tax coexes have problems. \”
He said,\” After the more professional financial team arrived, it is very risks that the tax cooperation is very risky, so since 2020 Since November, we have terminated the so-called tax planning and payment of Viya related taxes, and actively pay the non-compliance related tax before this. \”
As of November 2021, Viria, Li Jiaqi’s business layout. (Feng Qingchao / Figure)
Gu Chen Shenfeng, a lawyer, a lawyer, long-term, long-term tax consulting work. He introduced the Southern Weekend reporter that there were common taxes in the market: a single company, taxation appraisal and taxation.
According to the \”People’s Republic of China Enterprise Income Tax Law\”, a single company, the partnership is not a taxpayer of corporate income tax. A single company takes investors to pay tax anranth, collect personal income tax, value-added tax and value-added tax addition.
There are two ways to levy the personal income tax, one is to check the account, which is the result of the cost, cost and loss of the year as a personal production and operation, and the five-level excess progress is applied. Tax rate levy personal income tax. The second is to approve the collection, including three ways of regular quota collection, rate collection, and approved tax income.
The State Administration of Taxation, the official website of Shenzhen Taxation Bureau, detailed the calculation method of approved three ways, regular quota and rate levy were taken by the total amount of income by approved the yield. The approved yield is from 0-1%, and the rate is obtained in 0.8%.
The approved taxation rate is to calculate the amount of taxable in accordance with the taxable income, and then apply the personal income tax level five-level increasing tax rate. The taxable income, in addition to the 20% tax rate of the entertainment industry, the remaining industries are 5%.
An industry insider introduced the southern weekend reporter that in the case of no more than 5 million yuan, it belongs to a small-scale taxpayer, the VAT is only 3%, and the epidemic period is reduced to1%. The annual turnover is more than 5 million yuan, for the general taxpayer, the value-added tax rate of modern service industry is 6%.
The tax appraisal policy is introduced in 2000. It is difficult to check the issues that are difficult enough for financial systems. If they should be set but not set up; account chaos or cost data, income credentials, cost credentials are incomplete; Pay tax declarations were not performed as prescribed period, requiring companies to declare and taxing in accordance with the regulations.
The relevant person of the tax authorities explained the southern weekend reporter that the approved levy is only a way of levity taken by the tax authority, and the actual tax negative of the levy method is not necessarily a lower than the account collection. After the verification, the tax authorities will also make quota adjustments in a timely manner in the operation of the taxpayer.
In November 2020, the State Administration of Taxation began to promote the review of the criteria for review, and strictly controlled the special industry and general taxpayers. At the beginning of 2021, Shanghai canceled the approved appointment of general taxpayers, while restricting industry lawyers, accounting, real estate assessment, assessment cannot be approved, but small-scale taxpayers in a single company can still enjoy approved.
The foregoing fiscal and tax-related people emphasized the Southern Weekend reporters that it is difficult to get the quota now. Only with their long-term cooperative parks can apply for approved quotas, \”I register ‘a single’ is hard to apply for verification. \”.
The employees of the financial and tax enterprises in a certain park in Hainan confirmed the southern weekend reporters that the current appraisal of the current anchor industry is getting harder and harder, Hainan can’t do it, \”policy is tightening.\”
The above-mentioned financial taxes said that due to the difficult application of approved policies, and the service prices are higher every year. A single company service fee for approved quotas in Shenzhen has only 150,000 in the first year of registered a number of appointed places outside Shenzhen. After that, he will pay 10,000 every year. If the original park is unable to apply for approval, the Financial and Taxation will replace other partner parks for free and apply for approved.
In particular, the limited liability company is established in the park of taxation. The local government has the needs of investment promotion. Through regional financial support, the Government will return the value-added tax, the corporate income tax, and the highest return of 80% returned to the company in accordance with a certain proportion.
For example, corporate income tax places can only stay 40%, calculated according to the highest return ratio, and the tax burden of corporate income tax will be reduced from 25% to 17%.
At present, the parks can apply to approved quotas or fiscal tax returns all over the country, are considered \”taxation\”, they are not only concentrated in developed regions, in the middle, western provinces.
The tax avoidance of the MCN mechanism
Multi-company layout of the head anchor, the waist, the tail booth, and the MCN mechanism, which signed there, also have a modified way.
Typically, after the aquatic signing MCN institution, the MCN mechanism serves as an employer to settle personal income tax, but because the overall tax cost is too high, the MCN mechanism, brand and anchor will choose a lower taxable program.
Lawyer Chen Shenfeng Examples to the Southern Weekend, in the field of goods, brand, live broadcast platforms, and MCN institutions will reach a \”tacit understand\”: assume that the price of 100 yuan, the brand is the lowest The price is 70 yuan, and the brand is in the final 70 yuan to confirm the income, and the remaining 30 yuan is left behind, and then divided into the MCN mechanism.
Chen Shenfeng believes that the real tax logic should be that the brand is confirmed in accordance with the actual sales price, and then pays the service fee in the brand direction MCN or live broadcast platform, and the payment should provide VAT invoices. \”Now this process is cut off, the live broadcast platform solves the channel problem of the two parties to pay the commission.\”
In this chain, on the one hand, the sales amount confirmed by the brand is lower than the actual sales, the tax return rate is low. On the other hand, the MCN has a commission directly from the platform, often rarely performs VAT declaration, and this income is incorporated into the anodized account, and has not onduced individual income tax, but is deducted by the live broadcast platform. High-income anchor, the tax point is also high, and MCN usually also finds some flexible working platforms registered in tax deposits for an aest.
The flexible use work platform is actually a model of entrusting a generation, suitable for short-term, part-time zero workers, especially the components of the Internet new industries, such as couriers, webmark drivers, anchor, etc. . On the one hand, they will declare taxes to workers, and on the other hand, they can also issue value-added tax invoices to the employment unit to achieve a win-win situation. In the flexible working platform, an anchor can be approved as an individual industrial and commercial household for appointment, and the tax is low.
The person in charge of a MCN institution also confirmed to the Southern Weekend reporter that the anchor tax was completed by the deduction platform. The Southern Weekend reporter consults a fiscal and tax company personnel, and the other party also said that as long as the business is true, there is no problem.
In Chen Shenfeng’s view, such a behavior has been swimming in violation of the law, the compliance method is that the anchor is a flexible use platform, but it is obviously not practical, only the whole industry compliance is likely to change This phenomenon.
In recent years, the tax department has adhered to the principle of inclusive prudience, and actively supports the healthy development of new industries. At the same time, deepen the use of large data, explore innovative tax governance methods, to promote credit supervision as the main line, gradually establish \”credit + risk\” dynamic supervision system, and accurate supervision of new operations.
\”The tax department has issued a notice to link the relevant broker and broker, network platform enterprises, intermediaries and help design, planning, implementation of evasion tax behavior, and strictly Processing. Li Ping, deputy director of the State Administration of Taxation, said in an interview with Xinhua News Agency reportersThe platform enterprises must operate integrity, according to law, according to law, can carry out business, can’t have a lucky psychology, and it is even more able to steal the online anchor.
Southern Weekend Reporter Zhou Xiaolu Southern Weekend Intern Li Jingyu