Demystifying the star tax evasion routine: let relatives set up a company, and tens of millions of yuan can "save" tax over 3 million

  Reporter | Yang Peiwen

  Actor Deng Lun was recovered and fined 106 million yuan for tax evasion. Later, his personal Weibo and Douyin accounts were banned, and endorsement brands also terminated their contracts.

  On March 16th and 17th, the Red Star Capital Bureau interviewed a company that claims to be able to formulate reasonable tax-saving plans for customers, and learned about the common routines of tax evasion and evasion by celebrities.

Through the tax framework provided by the company, an actor who is paid tens of millions can "save (tax evasion)" more than 3 million yuan.

  However, the Red Star Capital Bureau has learned that the tax big data used by the tax department has achieved full monitoring of the business process of the tax system.

A senior practitioner in the tax planning industry also told the Red Star Capital Bureau that stars should interpret relevant policies more accurately and restore the true business trajectory with the correct tax payment method.

Tax rate reduced from 40% to 9.5%

Tens of millions of remuneration may "save" three million in taxes

  On March 16, Red Star Capital Bureau entered keywords such as "tax planning" through the search engine, and randomly selected a company - Beizhi Group from the web page displayed as "advertising" in the front row for consultation.

  The company's website page shows that it can formulate reasonable tax-saving planning solutions for customers, and one-stop solutions for personal income tax, corporate income tax, value-added tax and other tax planning.

After leaving the contact information, the staff member Xiao Wang (pseudonym) took the initiative to contact the Red Star Capital Bureau.

  Xiao Wang (pseudonym) told the Red Star Capital Bureau that their company has provided services for artists and anchors, but the industry is now more strictly checked.

  During the consultation process, the Red Star Capital Bureau fabricated an actor A who was paid 4 million yuan (before tax) for consultation. If the income tax was paid according to personal labor remuneration, A should pay 40% of the tax.

  And Xiao Wang said that according to their company's tax framework, they can only pay about 9.5% of the tax, "Generally speaking, our normal structure is: register a sole proprietorship of a general taxpayer, establish a business relationship model, and then do Approved for collection."

  To put it simply, actor A will have a main company X under his name. When the production company wants to pay A, he will not call A directly or go through company X, but ask A to find someone he can trust, B, and start over again. Form a company Y (sole proprietorship).

  "The B you are looking for can't be an executive or shareholder of your company (referring to X company). It must have nothing to do with you. You can go to the artist's relative to set up Y company." Xiao Wang said to the Red Star Capital Bureau.

  Xiao Wang said that they only need to provide the relevant information of B, and they will help to establish Y company in the cooperative park. On the surface, Y company's main business is information service, consulting, business promotion, etc.

  In fact, actor A's 4 million yuan remuneration will be credited to the account of company Y, because the park where company Y is located has preferential tax policies, and only 3.5% of the approved tax and 6% of the value-added tax are paid, which may exist Certain additional tax (not fixed).

  "The money was originally in the public account of company Y, but after paying the tax, B, as the legal representative, can transfer the money directly to his private account, and then he can transfer it at will." Xiao Wang told the Red Star Capital Bureau Say.

  Based on this calculation, actor A should pay 1.6 million yuan in tax after receiving a salary of 4 million yuan, but after the "tax planning" of Beizhi Group, he only has to pay 380,000 yuan in taxes.

  If the remuneration is enlarged to 10 million yuan, it can "save" about 3.05 million yuan in taxes and fees.

Where is the cooperative park?

Claims to be legal and compliant, but needs to be cancelled every year

  During the communication process, the Red Star Capital Bureau asked whether the above practices were legal and compliant, and Xiao Wang said that it was reasonable, legal and compliant, “There is a park in Pingxiang City, Jiangxi Province, and we signed a contract to attract investment. called the 'tax depression'."

  However, when talking about the specific operation details, Xiao Wang also mentioned the need to pay attention to controlling risks, "Newly established companies must be cancelled once a year."

  When the Red Star Capital Bureau asked what risks might exist and whether they might be investigated, Xiao Wang replied: "Yes, so we can control the risks once we cancel each year."

  "What we provide is a one-stop service, to help you register seal engraving, tax declaration, tax payment, bookkeeping, one-stop service, only 30,000 yuan a year for management service fees." Xiao Wang said to the Red Star Capital Bureau. .

  According to the information provided by Xiao Wang, when they go to help set up a sole proprietorship enterprise (that is, the Y enterprise mentioned above), they will try their best to make sure that the legal representative does not need to be present, and only needs to provide the original valid ID card and the signed registration document. Generally, it takes 15 days - 2 months.

  In addition, Xiao Wang also suggested that after the establishment of the Y company, the amount of the account for a year should preferably be less than 80 million yuan, "there will be an early warning when it reaches 100 million."

  Through the Tianyancha APP, the Red Star Capital Bureau has selected a number of restrictions, limiting the region to Pingxiang City, Jiangxi Province, limiting the type of enterprise to "sole proprietorship", and the industry to "culture, sports and entertainment industry", limiting the status of the enterprise for "log out".

  In the end, the Red Star Capital Bureau screened a total of 218 companies. Many companies are named "Pingxiang City XXX Film and Television Culture Studio", and their registration places are basically in the Film and Television Culture Industrial Park, Wupi Town, Anyuan District, Pingxiang City, Jiangxi Province. .

  Taking Pingxiang City Aile Film and Television Culture Studio as an example, its legal representative and shareholder are Wan Yongxin, with a registered capital of 10,000 yuan. It was established in June 2018 and has been cancelled, but the cancellation time cannot be checked.

Changed his mouth to say "now only normal tax payment"

Chawu Beizhi Group claims to be able to refund the tax

  On March 17, after the detailed communication with Xiao Wang, he said that he would implement the current preferential tax policies in the park, but three hours later, Xiao Wang said, "It can't fall (in the park) now."

  Xiao Wang said that since the tax evasion of Sydney and Wei Ya was exposed last year, neither the film and television industry nor the anchor industry can do it.

  "There is only one way now, to pay the tax normally and then enjoy the VAT refund." Xiao Wang said that some parks can enjoy preferential tax policies. After paying the 6% VAT, they can return 6% × 30% the tax amount.

  It is worth mentioning that the company that Xiao Wang works for calls itself "Beijing Group", but the Red Star Capital Bureau has not found any companies with the same words through the Tianyancha APP.

  The Red Star Capital Bureau noticed that since the tax department investigated and dealt with Fan Bingbing's "yin-yang contract" and other tax evasion issues according to law in 2018, the relevant departments have carried out the work of regulating the taxation order of the film and television industry since October of that year, and the taxpayers of the film and television industry have carried out self-examination and self-correction.

  According to Xinhua News Agency, as of the end of 2018, in about two months, taxpayers in the film and television industry had self-examined and declared taxes of 11.747 billion yuan, and 11.553 billion yuan had been deposited into the treasury.

  By September 2021, the Central Propaganda Department will issue the "Notice on Carrying out Comprehensive Governance in the Cultural and Entertainment Field", which requires strict investigation and punishment of tax evasion and effective maintenance of market order.

  On March 16, a senior practitioner in the tax planning industry told the Red Star Capital Bureau, "In terms of tax-related issues, not only celebrities, we found that most of our peers have insufficient interpretation of relevant policies, and the level is still at the original level. land."

  The person said that some tax planning plans now sound more like deliberately exploiting loopholes, maliciously distorting policies, and even deliberately inflating costs and shifting profits.

  "The real tax planning is to restore the real business operation track with the correct tax payment method. Every point is supported by the documents of the tax bureau. If you honestly follow the instructions of the tax bureau, there will be no problems." The person told the Red Star Capital Bureau.