The State Administration of Taxation: Strengthening the taxation management of employees in the entertainment field
Xinhua News Agency, Beijing, September 18 (Reporter Duowei Zou) In order to implement the relevant requirements of the Central Propaganda Department's "Notice on Carrying out Comprehensive Management Work in the Entertainment Field", deepen the taxation order and standardization of the entertainment field in accordance with laws and regulations, and promote the long-term and healthy development of the industry , The General Office of the State Administration of Taxation issued a notice on the 18th, requesting further strengthening of taxation management for practitioners in the cultural and entertainment field.
The notice proposes to further strengthen the daily tax management of practitioners in the cultural and entertainment field, and to guide individual studios and enterprises established by celebrities and webcasters to establish an accounting system in accordance with laws and regulations, and to declare taxes by means of audit collection.
It is necessary to carry out tax risk analysis on a regular basis. In the near future, it is necessary to conduct one-to-one risk warnings and urge rectifications for celebrities and webcasters with tax-related risks in conjunction with the settlement and payment of personal income tax in 2020. If tax-related issues are corrected in a timely manner, the penalty may be lightened, mitigated or exempted in accordance with the law; if the tax authority refuses to cooperate in the investigation and verification and supervision of the rectification work, it shall be ordered to limit the correction in accordance with the law, and the industry competent department and industry association shall be asked to assist in the supervision and correction; If the circumstances are serious, they must be investigated and dealt with strictly in accordance with the law.
It is necessary to regularly carry out "double random, one open" tax inspections on celebrity artists and webcasters, based on facts and laws as the criterion, and increase the deterrence and exposure of typical cases of tax evasion in the entertainment field in accordance with laws and regulations.
It is necessary to strengthen the supervision and inspection of the daily collection and management of grassroots tax authorities, and severely deal with tax officials who use their powers to practice favoritism and fraud in accordance with laws and regulations.
The notice requires that efforts should be made to strengthen the taxation management of celebrity artists, online anchor brokerage companies and brokers and related producers, urge them to fulfill their obligations of withholding and payment of personal income tax in accordance with the law, provide relevant information and cooperate with tax authorities to treat celebrity artists and online anchors in accordance with the law. Implement taxation management work.
The notice requires that the management of tax-related incentives in the entertainment field must be effectively regulated, and tax authorities at all levels shall not implement various types of tax incentives set up in violation of regulations or implemented in a flexible way.
Carry out the verification of whether celebrity artists and webcasters should enjoy tax incentives in accordance with the law. It is necessary to strictly prohibit the expansion of the scope of implementation of tax incentives, and to ensure that relevant enterprises and individuals shall enjoy tax incentives in accordance with laws and regulations.
The notice also pointed out that further strengthen and improve the tax law education and publicity guidance for celebrities, network anchors and other entertainment professionals and their brokerage companies and brokers, and the tax payment service requirements and legal and reasonable tax-related requirements of relevant personnel and enterprises. Fee appeals must be studied and resolved in time. For practitioners and enterprises in the entertainment field that pay taxes in accordance with the law, it is necessary to increase positive and typical publicity, give play to their guiding and demonstrative role, further improve the tax law compliance of practitioners and enterprises in the entertainment field, and effectively promote the development of the entertainment field in the norm. Medium specification.