Behind the huge tax reimbursement of Internet celebrity anchors, what kind of regulatory signals are released
1.341 billion, one month after Sydney was fined for tax evasion, the head anchor Wei Ya was also fined for tax evasion.
On December 20, the Hangzhou Taxation Bureau announced that Huang Wei (Weiya) evaded 643 million yuan in taxes by concealing personal income, fictitious business conversion and false declaration of income from 2019 to 2020, and underpaid other taxes. A total of 60 million yuan was fined, and a total fine of 1.341 billion yuan.
The huge fine has lifted the veil of the anchor's high income.
The anchor "tax replenishment wave" has arrived. What signals have been released to the head anchors' recovery?
What do different fine multiples mean?
What are the common methods for streamers to evade taxes?
How to incorporate live delivery of goods into the tax system in the future?
With these questions in mind, the Beijing News Shell Finance invited Cai Chang, a professor and director of the Center for Tax Planning and Legal Research of Central University of Finance and Economics, Shi Wenwen, director of the Finance and Taxation Law Research Center of China University of Political Science and Law, and director of the Finance and Taxation Legal Affairs Department of Beijing Jingshi (Haikou) Law Firm. Wang Ran interpreted.
Head punishment release, strict inspection, fair tax burden signal, active supplementary payment, lighter treatment
1. Following Sydney's tax evasion punishment against the head anchor Weiya again, what kind of signal has been released against the tide of tax reimbursement by the cargo anchor?
Shi Zhengwen said that both Wei Ya and Sydney are considered to be relatively large head anchors, and such problems have burst one after another, indicating that the entire live broadcast industry has a relatively serious tax evasion problem.
This is mainly because the live broadcast industry has developed rapidly in the past two years. Facing the emergence of new formats, both the anchors’ own taxation awareness and tax collection and management have a certain degree of lag, and various aspects are insufficiently prepared, so some loopholes have appeared.
As one of the best anchors, Wei Ya was fined, demonstrating the tax authorities’ determination to enforce strict law enforcement and fair tax burdens. “The law will not enjoy privileges just because you are the head. The negative impact of tax evasion from the head on the society. The damage and harm to the fairness of distribution are also greater, and the exposure to the head will have a better warning and deterrent effect." Shi Zhengwen said.
In Cai Chang’s view, the main reason for the tax system’s tax inspection for the live broadcasting industry is that live broadcasting has become a norm. Many anchors have formed a relatively large influence in society. At the same time, this However, dishonesty in the field is becoming more and more serious, which can easily lead to bad directions in society.
“Our country’s tax management is also in a stage of digital transformation and replacement. If taxation supervision is not strengthened according to actual needs, it will affect the standardized and healthy development of the entire platform economy. Therefore, it is also necessary to focus on models and expose the current issues in the industry. Tax issues."
Wang Ran said that tax inspections are a national taxation practice. After Fan Bingbing was investigated before, industry self-examinations followed.
Each emerging industry must be brutally and disorderly in the early stages of development. At the same time, the tax system and the law are lagging behind, allowing emerging industries to have loose development space. When the industry develops to a certain extent, relevant departments need to standardize development.
"The live streaming industry has now developed to a certain stage, and the existing problems have become prominent. It needs to be rectified and regulated by the relevant state departments. It is usually to establish a model and serve as a warning to the industry. At present, there are more anchors in the country and the country’s resources are limited. In the next step, the industry needs to conduct self-examination and self-correction, and pay taxes."
2. From the perspective of the total fines, Wei Ya was fined a total of 1.341 billion yuan. What level is it in the history of personal tax evasion fines?
Shi Wenwen stated that the 1.3 billion yuan tax penalty is already the highest amount in the history of personal tax evasion.
This shows that the amount of tax evasion by a small number of high-net-worth individuals may exceed ordinary people's imagination. From the 700 million yuan tax evasion amount, Wei Ya's two-year income may be between 2 billion and 3 billion yuan.
It can be seen that with the increase in the size of the live broadcast economy, if the supervision does not keep up, the country’s tax loss will be very serious, and it will also bring great harm to social equity, and it will also contribute to the cultivation of correct social values. Produce adverse effects, so the tax department should adjust the direction and focus of tax supervision in real time according to changes in economic business conditions.
Shi Zhengwen believes that ensuring fair tax distribution, rectifying market order, creating a legal and market-oriented business environment, and achieving common prosperity all require greater regulation of high-income groups. This is also the mission of the tax authorities.
3. Why is there three different amounts of fines for Via, 0.6 times, 1 times, and 4 times?
According to public data from the Hangzhou Taxation Bureau, of the 703 million yuan evaded by Huang Wei in tax evasion, 500 million was voluntarily paid back and 31 million was voluntarily reported. For this part, a fine of 0.6 times was 319 million yuan.
For the 27 million yuan that concealed income tax evasion but did not take the initiative to pay, a four-fold fine of 109 million yuan was imposed; the 118 million yuan that was underpaid for the fictitious business conversion income tax evasion, and a doubled fine of 116 million yuan.
In this regard, Shi Wenwen explained that in accordance with the law, the multiple of fines for tax evasion is 0.5 to 5 times.
Those who take the initiative to pay back will be dealt with lightly. For example, Wei Ya will be punished close to the lower limit of punishment, which is 0.6 times.
However, if the income is concealed and the payment is not made actively, it is very deceptive and the situation is bad, and the punishment will be heavier, so the punishment is 4 times.
For fictitious business conversion income tax evasion, because the tax authorities can easily find clues to conduct inspections, a relatively lighter fine of 1 time will be imposed.
Shi Wenwen stated that the different times of fines indicate that the tax authorities must both severely investigate and punish in the process of law enforcement, but also investigate and deal with them in accordance with the law to protect the rights of taxpayers.
The purpose of investigation is not to impose sanctions for the sake of sanctions. The purpose is to supervise paying taxes in accordance with the law and standardize the tax order. It is also a warning to other anchors, supervising the entire live broadcasting industry to conduct self-examination and self-correction, and take the initiative to make tax corrections.
Live tax evasion with goods, various types of taxation, big data analysis, correcting tax evasion
1. The taxation big data analysis is mentioned in the fines of the two anchors. What does the big data specifically refer to here?
Wang Ran explained that taxation has started the Golden Four System, and there will be Golden Five and Golden Six systems in the future. These systems have relatively powerful functions.
The so-called "big data" refers to the networking of taxation and industrial and commercial, banking, securities, and real estate systems.
Take Hainan as an example, the establishment of a big data bureau to open up various departments and systems.
Wang Ran also pointed out that the discovery of tax evasion does not entirely rely on big data. Big data is the foundation, but not every data is accurate.
The fourth phase of the Golden Tax can realize information sharing and verification with various ministries, the People’s Bank of China, banks and other related institutions. It is easy to verify the company registration information, corporate tax status, etc., combined with these live broadcast online celebrity rankings And other relevant information, it is easier to assess its tax risk.
For example, head anchors such as Wei Ya carry a large amount of goods, and the tax department can assess whether there is a possible underpayment of taxes based on the taxation status of their registered companies and individuals.
For example, there is an annual cargo flow of 10 billion yuan, but the tax is only 500,000 yuan. This is obviously not matched, and it may be included in the list of potential high-risk taxpayers by the tax authority.
Cai Chang said that the current method of correction is mainly to find problems through big data, discover tax-related problems through various clues, and then deal with them in a targeted manner.
After the film and television industry discovered problems before, the industry self-examined tax replenishment. This time the live streaming industry may also be the focus of taxation supervision and will follow the example of the tax reimbursement.
2. At present, what are the main methods of tax evasion with cargo anchors?
Shi Wenwen stated that the current methods of tax evasion with cargo anchors are basically the same.
One is concealing personal income and paying less tax by concealing personal actual income or under-declaring.
It is also common to set up studios to convert labor remuneration into operating income, and to enjoy local fiscal and tax preferential policies in some tax depressions, and then reduce the tax rate through the method of approved collection.
According to the text of the implementation, if the tax rate for labor remuneration is up to 45%, the maximum tax rate for operating income is 35%.
At the same time, the income from business operations can be levied by means of approved levy, which is to levy taxes in accordance with the prescribed taxable income rate, which can usually reduce the actual tax burden to less than 10%.
However, Shi Zhengwen also stated that the approved levy should only be applied when there is no account or when the account is false. It is not in compliance with the law that an account should be established instead of an account, or an account has been established and an approved levy is adopted.
As the country currently does not have a unified standard for the approved collection, it is just that various localities have introduced relevant collection methods and the standards are not uniform. The anchors are taking advantage of this loophole. Therefore, the tax depression and the approved collection should also be addressed.
Regarding the distinction between sole proprietorship operations and labor remuneration, Cai Chang told the Beijing News Shell Finance reporter that it is not that anchors cannot register sole proprietorships at all, but that if they want to operate in this mode, they need to do well in the early stage. All basic tasks, including content rules, signing of agreements, and the entire business process, need to be operated in accordance with the model of a sole proprietorship.
He speculated that in the situation of Sydney and Weiya, it is very likely that they originally signed a contract for personal wages and salaries and labor services, but later changed to a sole proprietorship and pays taxes based on operating income.
"In the process of law enforcement, it does not depend on how the agreement is signed, but on the nature of its business and how the law stipulates it. It was originally normal wages and salaries and labor compensation, but it was changed to a sole proprietorship business. The income is not compliant." Cai Chang told the Beijing News Shell Finance reporter.
王然称，个人工资薪金和劳务报酬也不一样。劳务报酬是公司聘请个人单独做一项工作，做完就可以离开，公司不需要为其交五险一金等；正式员工要签劳务合同，需要交五险一金。劳务报酬需要直接交20%，个人工资薪金是所得税递增，最高可以达45%。直播行业缴税要看主播收入获得方式，以及与平台之间的合同关系，如果与平台签协议成为员工，缴纳个人所得税，比如所得收入是分成形式，也按照个人收入交个人所得税。如果合作或以名下公司名义对外签订业务，收入都属公司，需要交企业所得税。主播和公会(经纪公司)、平台之间纳税也取决于合作模式。
王然还指出，直播园区的劳务代打，不叫避税，只能说最大减轻对主播的影响，这是从税收法律风险减轻对主播负面影响角度来考虑问题的。目前，直播行业税收难点在于取证困难，一位主播可能会在杭州、海南多地直播带货，流动性大，税务监控难度大，所以谁管辖也有问题。
在税收洼地设立空壳公司将成未来重点监管方向
1、此次对主播的追缴，会给行业带来哪些影响？
施正文认为，不会导致行业崩盘，“对于网红主播来说，扣掉税收之后还是有很多收入，主播行业监管部门在执法时会严格按照实际盈利去扣税，刷单等情况会被扣除。”
相反，对主播行业的征税有利于行业规范和长远发展。“对大头部的追缴肯定比中小主播的影响大，我们敢于碰硬的目的就是促进全行业的整顿，而不是说查两小萝卜头蜻蜓点水。头部主播的查处会有很大的警示作用，未来这个行业会迎来一个补税潮，其他人会自查自纠。”
蔡昌也表示，此次主播行业的偷漏税处罚，无论头部主播，还是中小主播性质都一样，都需要规范。这次查税主要是规范作用，还有震慑作用，也检查出一些重要的涉税问题。各行各业要依法经营，依法纳税。
王然称，直播带货具有头部集聚效应，可能中小主播盈利能力有限，但交税的本质就是因为有收入才有交税，没有收入就不交税或交得少。主播交税后仍然有利润，只有健康发展了，才能享有可持续的利润，这样一来，行业不是被毁掉，而是会发展得更好。
The tax inspection has a more obvious warning effect on the top anchors, has a relatively large impact on anchors in Hangzhou, and has limited impact on unknown small anchors in other provinces. However, under strict inspection, major platforms will strengthen their own management.
Talking about whether the relationship between the anchor, the guild (brokerage company), and the platform will be affected after the tax inspection, Wang Ran told the Beijing News Shell Finance reporter that the industry tax inspection has a great impact on the industry chain and will cause internal adjustments in the industry chain. Standardize industry development.
As long as there is a market for the live broadcast industry, it will continue to develop.
Tax inspections will not lead to deterioration of the relationship between the anchor, the guild, and the platform, but due to the pressure of external taxation, the relationship between everyone may need to be adjusted.
2. In the face of emerging formats such as live streaming, how should the regulatory level keep up with the pace in the future?
Shi Zhengwen analyzed the taxation management of the new format of live streaming in the future from multiple aspects. He said, “In the future, tax authorities should combine centralized investigations and basic management construction. It will not only strengthen tax inspections in accordance with the law, but also strengthen tax law publicity and education. Taxation counseling, provide basic management and service work for the entire industry to pay taxes, and improve tax law compliance awareness and ability." In the industry, the anchors should increase taxation awareness, no more chances, and actively study the tax law and enhance taxation awareness.
With the increase in income and popularity, the social obligations that the anchors have to bear are greater, and they should regulate their operations in accordance with the law.
At the same time, the entire industry should also carry out self-discipline management and zero tolerance for tax evasion.
In addition, Shi's text also suggested that the management of tax-related intermediaries that provide tax planning consulting services should be strengthened. Tax planning activities should be within the scope of the law, mainly using legal tax incentives to save taxes.
At present, many tax planning has exceeded the legal red line.
For example, there is no economic substance, purely for tax evasion, and the establishment of shell companies in tax depressions, etc., is essentially tax evasion, which will become the focus of future supervision.
Finally, tax-related third parties such as brokerage companies, online platforms, and payment platforms are also very important. These third parties should perform their tax assistance obligations. On the one hand, they must promptly provide tax authorities with the main identity of the anchor, business activities, income and other tax-related income. Information, on the other hand, should also perform tax withholding obligations in a timely manner.
Cai Chang suggested that when looking for a brokerage company, the anchor must look for a standardized large organization. Small organizations are easy to "run off" and must pay taxes in accordance with the law.
If there is a problem with an organization in the industry chain, it may also affect the normal operation of the company.
In addition, it is best to find a third-party law firm, accounting firm, tax accountant firm, etc., to provide third-party professional advice.
The country wants to purify the live streaming industry, how does it tax it scientifically?
Cai Chang said that the country is also constantly exploring and adjusting taxation policies and collection and management models.
The live streaming industry is an emerging industry, and new things need to be developed in standardization, standardization in development, and problems should be dealt with in a timely manner.
The state still encourages the development of the live broadcast delivery industry, and at the same time strengthens taxation governance and strengthens all-round supervision.
Beijing News Shell Finance reporter Song Meilu, Chen Weicheng, Sun Wenxuan