Should streamers be held accountable for tax evasion platforms? The three departments issued a clear statement!

　　Zhongxin Finance, March 30th. In recent years, webcasting has developed rapidly, but there are also problems such as inadequate management responsibility for webcasting platforms, irregular business marketing practices, and tax evasion and payment.

　　In order to further regulate the profit-making behavior of online live broadcasting and promote the healthy development of the online broadcasting industry, the Cyberspace Administration of China, the State Administration of Taxation, and the State Administration for Market Regulation recently issued the "Opinions on Further Regulating the Profit-making Behavior of Online Live Broadcasting and Promoting the Healthy Development of the Industry".

Screenshot from the website of the State Administration of Taxation

The online live broadcast platform must report the profit of the anchor every six months

　　The above documents make it clear that the online live broadcast platform better implements the main responsibility of management.

Carry out authentication and registration based on identity document information, unified social credit code, etc. for webcast publishers, and carry out dynamic inspection and verification to ensure that the authentication information is authentic and credible.

.

　　At the same time, the document requires that the online live broadcast platform cooperate with law enforcement activities.

The webcast platform shall clearly remind webcast publishers of their rights and obligations in terms of market entity registration, taxation, etc. in the service agreement, but shall not compel webcast publishers to establish studios or individual industrial and commercial households.

The online live broadcast platform shall cooperate with the supervision and inspection carried out by the Internet information, market supervision, taxation and other departments in accordance with the law, provide necessary documents, materials and data, etc., and provide technical support and assistance for the investigation and inspection activities in accordance with the law.

It is strictly forbidden to use online live broadcast platforms to sell fake and shoddy products

　　This "Opinion" also clarifies that webcast platforms and webcast publishers shall not make any comments on the main body of commodity production and operation, as well as the performance, function, quality, source, honors, qualifications, sales status, transaction information, business data, users of commodities. Conduct false or misleading commercial promotions, such as reviews, to deceive or mislead consumers or the relevant public.

　　Online live broadcast publishers, online live broadcast service agencies, and online live broadcast platforms shall fully, truthfully and accurately disclose information on goods or services, protect consumers' right to know and choose, and conduct necessary, necessary, and accurate analysis of important consumer information that is directly related to the safety of consumers' lives. Clear hints.

　　In addition, the "Opinions" require that the quality and safety supervision of

; In the case of illegal or high-risk behavior, it is still promoted and drained; it is not allowed to attract traffic and hype heat through rumors, false marketing, self-rewarding, etc., and induce consumers to reward and buy goods.

Network anchor studios levy income tax by checking accounts

　　In terms of tax collection, the document clearly regulates tax management, and tax departments at all levels should optimize tax promotion and guidance, promote the compliance of webcasting platforms, webcasting service agencies, and webcasting publishers with tax laws, and guide webcasting publishers to standardize tax payment and enjoy taxation in accordance with the law. discount.

Enterprises and individual studios established by webcast publishers should set up account books in accordance with relevant state regulations, and in principle use the method of audit collection to calculate and collect income tax

; effectively regulate webcast platforms and relevant third-party companies entrusted with collection, invoices, etc. Tax management; further strengthen tax big data analysis, and improve the normalized supervision mechanism.

Don't help webcast publishers evade taxes

　　Regarding the tax evasion and evasion of individual webcasters that were concerned by the public earlier, the "Opinions" announced this time clearly stated that webcasting platforms and webcasting service agencies should clearly distinguish and define the various sources of income and nature of webcasting publishers, and fulfill their personal obligations in accordance with the law. The obligation to withhold and pay income tax shall not be transferred or evaded by the establishment of a "guild" of the publisher of the webcast, by means of a third-party enterprise, or by signing an exemption agreement with the publisher of the webcast for not fulfilling the obligation of withholding and paying personal income tax. Obligation to pay on behalf of others;

.

　　The document is clear, crack down on tax-related illegal and criminal acts, investigate and deal with tax-related illegal and criminal acts such as tax evasion according to law, and publicly expose typical cases with serious circumstances, bad nature and strong social reactions.

.

(over)