Network anchors Xueli and Lin Shanshan evade taxes and need to fine and fill loopholes
There may not be a small number of online anchors similar to tax evasion.
Through the analysis of big tax data, what should be checked should be checked, and the fine should be fined.
A few days ago, the Inspection Bureau of the Hangzhou Municipal Taxation Bureau of Zhejiang Province investigated and dealt with the suspected tax evasion of two network anchors Zhu Chenhui (Sydney) and Lin Shanshan.
This has refreshed many people's understanding of the income of Internet celebrities. Tax evasion is often tens of millions of yuan, which can be seen in the real income level.
The investigation and punishment of taxation departments in accordance with the law has maintained the order of tax collection and management and the order of income distribution. This also shows that through technical means such as taxation big data analysis, high-income people such as network anchors are allowed to fulfill their tax obligations in accordance with the law, and national taxes are truly receivable. Close, there is still a lot of room to dig.
While praising the public, they also have reason to suspect that there may not be a small number of online anchors similar to tax evasion.
According to the information disclosed by the tax department, between 2019 and 2020, Zhu Chenhui and Lin Shanshan mainly set up sole proprietorship enterprises in Shanghai, Guangxi, Jiangxi and other places to transform their personal wages and salaries and labor remunerations through fictitious business. Evading personal income tax for the operating income of a sole proprietorship enterprise.
How much tax can be evaded by changing the name of personal income?
The amount is staggering.
In the past two years, Zhu Chenhuiteng moved 84,456,100 yuan and evaded 30,369,500 yuan in personal taxes.
Lin Shanshan moved 41.995 million yuan and evaded 13.1194 million yuan in personal taxes.
According to the current individual tax rate, if the annual income exceeds 960,000, the individual tax rate is 45% if it is taxed according to the "salary income".
Calculating simply based on Zhu Chenhui's income of 84.4561 million yuan, the tax payable is 38 million yuan, but she evaded 30.369,500 yuan, and the actual tax payment is less than 20% of the tax payable.
In fact, tax evasion through registration of a sole proprietorship is no longer a secret in the industry, and it is also called "reasonable tax avoidance."
Take the individual tax as an example. The individual tax "wage and salary income" applies an excess cumulative tax rate of 3% to 45%, and there are clear standards for the specific items and amounts that can be deducted; while for investors in sole proprietorships, it is After deducting the costs, expenses and losses of the enterprise, the tax shall be paid according to the "income from the production and operation of individual industrial and commercial households", and an excess progressive tax rate of 5% to 35% shall be applied.
In reality, because many sole proprietorships have incomplete accounts, what they implement is not audit collection, but verification collection (that is, verifying a proportion of income as taxable income).
In order to develop the local economy, certain local parks will have corresponding tax preferential policies for investment promotion. When a sole proprietorship is registered in the park, the proportion of the approved income is very low, and the actual tax rate is only 2% or even lower, far below 45%. The "wage and salary income" tax rate, and the corporate income tax rate of 25%.
Because of this, a sole proprietorship is considered the "best plan" for "reasonable tax avoidance".
Many sole proprietorship enterprises do not actually operate, and their existence value lies mainly in the purpose of exporting personal income or corporate profits through fictitious business to achieve the purpose of tax evasion, which seems to be under the cloak of law, but it is undoubtedly illegal.
Therefore, it is necessary to severely penalize Internet celebrities for tax evasion and actively make up for the leakage.
Which high-income groups such as celebrities and anchors, or corporate shareholders, executives, etc., have a large number of sole proprietorships, individual industrial and commercial households, and partnerships registered under their names. Are there any real business operations?
Is the source of profit reasonable?
Through the analysis of big tax data, what should be checked should be checked, and the fine should be fined.
Chengdu Commercial Daily-Red Star News Special Commentator Shu Shengxiang