Demonstrate the fairness of the tax law and prevent webcasting from becoming a tax "grey area"

　　Xinhua News Agency, Hangzhou, November 22 -

　　Xinhua News Agency reporters Wang Yuxiao and Qu Lingyan

　　On the 22nd, the taxation department of Hangzhou City, Zhejiang Province announced the results of the penalties for tax evasion that will be imposed on network anchors Zhu Chenhui and Lin Shanshan.

Due to tax evasion, the two will be subject to tax recovery, additional late fees and fines of 65,553,100 yuan and 27,672,500 yuan respectively.

　　In this regard, experts and scholars generally believe that the taxation department's handling demonstrates the fairness of the tax law, and that during the rapid development of the industry, practitioners of emerging businesses such as webcasters need to simultaneously improve tax law compliance and assume social responsibilities that match their income.

　　According to the relevant person in charge of the Inspection Bureau of the Hangzhou Taxation Bureau, Zhu Chenhui and Lin Shanshan established a number of sole proprietorship enterprises from 2019 to 2020, fictitious business to convert personal wages and salaries and labor services into sole proprietorship operations. Income, evasion of personal income tax, will be subject to tax recovery in accordance with the law, additional late fees and a fine of 1 times the amount of tax evasion.

　　Shi Zhengwen, director of the Finance and Taxation Law Research Center of China University of Political Science and Law, said in an interview that in this case, the taxation department verified the individual's evasion of personal income tax and dealt with it in accordance with relevant tax laws and regulations, reflecting the seriousness and authority of the law. .

　　"At the same time, the tax department considered that the parties were more cooperative after the tax audit was filed, and before the facts of the case were verified, they took the initiative to pay part of the tax, which has the initiative to reduce the harmful consequences of the illegal act, etc., and the two persons are expected to evade tax by double the amount in accordance with the law. The decision on fines reflects the fairness and appropriateness of the law, and will play a better role in promoting the development of new business formats such as webcasting." Shi Zhengwen said.

　　Xu Zhengzhong, a professor at the Department of Economics of the Central Party School (National School of Administration), said that these normative regulations for the "flow economy" are an important manifestation of social justice.

　　Paying taxes in accordance with the law is the obligation of every citizen, and webcasting cannot become a tax "grey area".

Experts believe that the tax authorities' investigation of illegal taxation of webcasters in accordance with laws and regulations is not to "crack" the platform economy, but to promote the healthy and sustainable development of the webcast industry in a fair and just environment through standardized supervision.

　　“In recent years, the Internet celebrity economy such as live streaming has rapidly risen. With the continuous expansion of its market scale and the growing number of practitioners, the complex business forms, profit models, and labor relations in the Internet celebrity economy have brought challenges to industry supervision.” Jiang Zhen, an associate researcher at the Institute of Financial and Economic Strategy of the Chinese Academy of Social Sciences, believes that the tax authorities have dealt with the illegal tax evasion of two anchors in accordance with the law, warning high-income groups such as Internet celebrities to enjoy the dividends of emerging businesses, but also to increase their awareness of taxation according to law. , Fulfill legal obligations and assume social responsibilities.

　　Experts believe that it is necessary to continuously strengthen the education and reminders of network anchors, guide them to consciously strengthen the study of laws and regulations, increase their awareness of paying taxes according to the law, give full play to the positive driving role, and promote the development of webcasting and other industries in a more standardized and healthy direction.

　　"The Internet celebrity economy, such as live streaming with goods, has the characteristics of high liquidity, strong virtuality, and high technology, and puts forward higher and newer requirements for government supervision." Professor Yao Fengmin of Guangdong University of Finance and Economics suggested that we should continue to give full play to big tax data, etc. Technological means, precise investigation and punishment of tax evasion, accelerate the digital transformation and upgrading of tax collection and management.

　　Li Chungen, vice president of Jiangxi University of Finance and Economics, believes that the guidance and norms of the webcast industry order urgently require comprehensive management of the whole society and various departments to form a joint force.

It is necessary to speed up the construction of a benign system combining “government-industry-platform” supervision and self-discipline of employees, and promote the healthy development of the industry under the regulations.