How should the top anchors with billions and billions of sales pay taxes?

　　How should the top anchors with billions and billions of sales pay taxes?

　　The anchor pays taxes and seats on the seat

　　●Solo anchor

　　Income is calculated and levied personal income tax based on labor remuneration, and the platform company will withhold and prepay personal income tax according to the three-level tax rate table of 20% to 40%

　　●Established the anchor of the studio

　　Income is subject to personal income tax based on operating income, and a five-level progressive tax rate of 5% to 35% is applicable to operating income.

VAT and surcharges must be paid

　　●Anchor contracted with the live broadcast platform

　　Income is calculated and levied personal income tax based on "wages and salaries", and platform companies need to withhold and pre-pay personal income tax at a seven-level progressive tax rate table of 3% to 45%.

　　●Anchor signed with a brokerage company

　　If it is a labor contract, the brokerage company needs to withhold and prepay personal income tax according to the "salary income" 3%-45% seven-level progressive tax rate table; if it is a labor agreement, the brokerage company needs to withhold the income tax according to the "remuneration for labor service" three Level 20%～40% tax rate table withholding and prepaying the personal income tax of the anchor

　　With the opening of the pre-sale of the "June 18 Mid-year Shopping Festival", there were frequent good news from the top anchors of various platforms, and the sales of hundreds of millions and billions of dollars were astounding.

　　Regarding astronomical sales, some netizens lamented: If the sales can reach such a high level, how much tax should these anchors pay?

　　"Live e-commerce, as an emerging industry in recent years, has not had relevant restrictions and some lack of supervision, and there will be some tax evasion and tax evasion." said Su Lin, a senior tax consultant at Haoxin Delin (Hebei) Tax Agents.

　　Su Lin told Chengdu Commercial Daily-Red Star News that in the live e-commerce industry, tax evasion and tax evasion mainly exist in three links, namely, tax collection and management, withholding and payment, and invoice issuance.

　　How much tax should different types of anchors pay?

Su Lin gave an in-depth interpretation of this in an exclusive interview with a reporter from Chengdu Commercial Daily-Red Star News.

Seven departments jointly released new rules for live e-commerce

　　The word "tax" appears 6 times in documents with less than 4000 words

　　May 24th is the first day of the pre-sale of the "6.18 Mid-year Shopping Festival" on the multi-e-commerce platform.

Fatball data shows that the total sales of multiple top anchors on Taobao Live, Kuaishou, Douyin and other platforms have exceeded 5 billion yuan in one day.

　　Some netizens questioned that such high sales may contain moisture. "If the country levies taxes on the sales declared by these anchors, the sales figures may be cut in half."

　　From May 25th, the "Administrative Measures for Web Live Marketing (Trial)" jointly issued by the seven departments came into effect.

Among them, the State Administration of Taxation is one of the seven departments that jointly issued the above-mentioned new regulations.

The reporter noticed that the word "tax" appeared 6 times in documents with less than 4,000 words, and there were two main items related to taxation:

　　1. The platform shall verify the real identity information based on ID card information, unified social credit code, etc., for live broadcast room operators and live broadcast marketers (referred to as anchors), and submit identity information and other tax-related information to taxation authorities in accordance with laws and regulations.

　　2. The platform should remind the operator of the live broadcast room to handle market entity registration or tax registration in accordance with the law, truthfully declare income, perform tax obligations in accordance with the law, and enjoy tax preferences in accordance with the law.

Platforms and live broadcast marketing personnel service agencies shall perform withholding and payment obligations in accordance with the law.

　　"This is to supervise the live broadcast e-commerce industry from the taxation point of view, and improve the taxation system of this industry and field." Pan Helin, executive dean and professor of the Digital Economy Research Institute of Zhongnan University of Economics and Law, told the Chengdu Commercial Daily-Red Star News reporter.

　　Pan Helin believes that, firstly, this can increase tax sources for the country and eliminate tax blind spots; secondly, this is based on market fairness, allowing live broadcast e-commerce and other traditional marketing models to compete on the same level; third, this can increase live broadcast The cost of the merchant's order.

Live e-commerce enters its heyday

　Tax evasion and tax evasion may be mainly in three links

　　"Live e-commerce, as an emerging industry in recent years, has entered its heyday, especially after the catalysis of the epidemic last year. Previously, due to the lack of relevant restrictions and some lack of supervision, there would be some tax evasion and tax evasion." Hao Xin Delin (Hebei) Senior Tax Consultant Su Lin told the Chengdu Commercial Daily-Red Star News reporter.

　　In Su Lin's view, tax evasion and tax evasion may mainly exist in three links, namely, tax collection and management, withholding and payment, and invoice issuance.

　　The first is the tax collection and management link. Su Lin believes that in this link, there is the possibility of under-reporting, not reporting or under-reporting income.

　　"For the anchor, the mobile phone is the'company' and the'office'. Moreover, the live broadcast platform behind the mobile phone can be large or small, and the business address is extremely mobile, and there may be acts of concealing the business address or multiple business addresses. It is difficult to determine the territoriality of tax collection and management." Su Lin said.

　　Secondly, it is in the withholding and payment link.

　　Su Lin told reporters that when the live broadcast e-commerce was just emerging, some anchors paid directly to private accounts and did not pay taxes. Platforms, brokerage companies, and merchants with goods also failed to perform withholding and payment obligations, leading to tax evasion, The occurrence of tax evasion.

　　"They have the obligation to withhold and pay personal income tax. If the tax should be withheld but not withheld, there is a risk of being punished. The tax authority will recover the tax from the taxpayer, and the withholding agent should withhold the undeducted tax 50 %～300% fine." Su Lin specially reminded.

　　In addition, in the invoice issuance process, Su Lin believes that some platforms have not standardized invoice management and failed to request value-added tax invoices from the anchors. As a result, the anchors did not issue or apply for the issuance of value-added tax invoices at the tax bureau. "Then this will happen. Underpayment, unpaid value-added tax and additional tax evasion and tax evasion."

　Expert interpretation

　　How much tax should different types of anchors pay?

　　Chengdu Commercial Daily-Red Star News reporter learned that in the live e-commerce industry, anchors are mainly divided into four types: anchors who work alone, anchors who set up studios, anchors who have signed contracts with live broadcast platforms, and anchors who have contracted with brokerage companies.

　　How should different types of anchors pay taxes?

Su Lin gave an in-depth interpretation of this.

　　■Solo anchor

　　Su Lin told reporters that if the anchor provides services for the live broadcast platform in the name of a natural person, then the anchor’s income should be calculated and levied personal income tax according to the labor remuneration, and the platform company will withhold and prepay individuals according to the three-level tax rate table of 20% to 40% Income tax.

　　Wait until March 1st to June 30th of the following year, this type of anchor can handle the final settlement of the comprehensive income of personal income tax.

When the comprehensive income is settled and paid, after the four items including labor remuneration and author's remuneration are combined, the individual tax is calculated according to the seven-level progressive tax rate table of 3% to 45%, and the more refunds and the less supplements.

　　At the same time, Su Lin reminded: This type of anchor should apply to the tax bureau to issue value-added tax invoices, pay value-added tax and surcharges.

Among them, small-scale taxpayers apply a 3% value-added tax rate (the preferential period is 1%, until December 31 this year).

　　■Established the anchor of the studio

　　Su Lin said that at present, some anchors have established self-employed and sole proprietorships to provide services for the live broadcast platform. In this case, the anchor’s income is subject to personal income tax based on operating income, and the five-level progressive tax rate of 5% to 35% is applicable to operating income.

In addition, value-added tax and surcharges must be paid.

　　Su Lin explained that the applicable value-added tax rate for small-scale taxpayers is 3% (1% during the preferential period, until December 31 this year).

From April 1 this year to December 31 next year, small-scale VAT taxpayers with monthly sales of less than 150,000 yuan (including this figure) will be exempted from VAT.

　　■Anchor contracted with the live broadcast platform

　　In addition to the anchors who play alone and set up studios, some anchors choose to sign contracts with live broadcast platforms.

　　Su Lin believes that if the anchor signs a labor contract with the live broadcast platform, it constitutes a labor relationship. The income of the contracted anchor is calculated and levied personal income tax according to the "salary", and the platform company needs to calculate the income according to the seven-level progressive tax rate table of 3%-45%. Withholding and prepaying individual taxes.

　　■Anchor signed with a brokerage company

　　The fourth type of anchor is to sign a contract with a brokerage company.

　　Su Lin told reporters that in this model, the anchor has no direct relationship with the live broadcast platform, and the tax payment depends on the form of the agreement signed between the anchor and the brokerage company.

　　If it is a labor contract, the brokerage company needs to withhold and prepay personal income tax in accordance with the "wage and salary income" seven-level progressive tax rate table of 3% to 45%; if it is a labor agreement, the brokerage company needs to withhold and pay personal income tax in accordance with the three The personal income tax of the anchor is withheld and paid in advance in the tax rate table of 20% to 40%, and the anchor individual handles the final settlement of the comprehensive income of personal income tax in the following year.

　　In the latter case, Su Lin stated that the provision of labor services by the anchor is a VAT taxable act, and VAT and its surcharges must be paid. Small-scale taxpayers apply a VAT rate of 3% (1% during the preferential period, until December of this year). 31st).

　　Chengdu Commercial Daily-Red Star News reporter Yang Peiwen