Star, how is the net red?How to strengthen supervision?Financial and tax expert analysis
Recently, many cultural field practitioners have paid on the network hot search. Zhang Heng as Zheng Shuang who participated in "Ghost Story", helping Zheng Shuang to cover "high price", escaping to fulfill the tax obligation, and being fined 32.27 million yuan according to law; Zhengzhou Jinshui District Taxation Bureau exposed domestic new Net red payment The case, chasing a tax of ten red yuan. In response to the stars, net red and other groups of tax evasion, this year, the State Administration of Taxation, the State Radio and Television Administration, etc.
"This is not only for the film and television entertainment industry, but also has played a positive role in the enhancement of the national tax awareness." Lu Min, associate professor, Associate Professor of Finance and Economics, Southwest University of Finance, said in an interview with the "strong observation" column of the People’s Network.
How do people pay taxes in the cultural field? On September 18 this year, the General Office of the State Administration of Tax released the "Notice on Strengthening the Tax Administration of Entertainment People", requiring further strengthening the tax management of employees in the field of entertainment.
How to pay taxes in cultural areas, and there is no difference between the general people’s concern.
Lu Min said that star artists, online anchors pay personal income tax depends on their income nature. For example, the stars have paid taxes from the signing film and television company, paying taxes in accordance with the "salary salary", adopting a seven-level excess progressive tax rate, the tax rate is 3% to 45%, the higher the income, the more the tax, the business advertisement When paying, according to "Labor Remuneration", this type belongs to the comprehensive income income, requiring comprehensive conversion.
Lu Min further explained that if the tax payment is a star artist or network anchor, brokerage companies should pay for their own income tax, but if the star artist, the online anchor is established in the studio of individual wholly-owned nature, its income is "produced," Operating income, need their personal declarations.
"It can be seen that the stars and ordinary people do not differ in the tax rules, and the corresponding income will be paid according to the income type, but the stars have more diverse sources." Lu Min stressed .
How is the tax evasion behavior defined? Since the stars and ordinary people need to pay taxes according to law, why will there be a taxable behavior? According to Article 63 of the Tax Exproprion Management Law of the People’s Republic of China, the definition of tax evasive behavior includes the following scenarios: taxpayers forgery, alter, conceal, unauthorized account book, accounting credentials, or multiple columns on the account book Alternatively, less than a small income, or the taxation shall not be reported or submitted to the tax payment, the tax payment shall be taxed.
"For the cultural entertainment from the industry, the taxpayer can identify it as a taxable behavior." Lu Min explained that, for example, the star artist is escaping the high tax, the same TV series is signed two The copy of the company is also a commonly known as "yin and yang contract", a low-end "Yang Contract" for taxation, and the other "Yin Contract" can transform the star artist’s individual to the manufacturer to do not fairly Increasing capital, finally transferred the equity transfer, and transforms the income property by transforming the income property by transforming the personal labor income or the operating point to equity transfer income, and transforming the revenue rate.
"Some stars also use personal studios false reports.
"Lu Min said that the star studio is to reduce personal income tax, pretend to divide personal income to other mass actors, and even more false public welfare donations, true votes fake …" These with deception, concealing The actions of the purpose are calculated as tax evasion. Lu Min stressed that when the taxation of taxes is particularly serious, the standards of the "Criminal Law of the People’s Republic of China" will not be a taxation, but escape the tax crime, will be the highest in seven years Insured. How to strengthen the tax regulation of the cultural entertainment? One of the basic functions of the taxation is to adjust income distribution, reduce income gap, help social fairness, and promote common prosperity.
In March of this year, in the Office of the Office of the CPC Central Committee, the "Opinions on Further Deepening Tax Candies" issued in the Office of the State Council, in 2023, basically completed "no risk is not disturbed, there is illegal to investigate, the whole process is strong The tax law enforcement system of control is controlled from empirical law enforcement to scientific and accurate law enforcement. Lu Min said that expand the scope of the tax, will might have a starfish and a high income, and the network anchor group is included in the supervision, responding to the "legal income, legal income, reasonable adjustment of high income" in accordance with the law, and reasonably adjustment of high income. .
"The tax authorities do need to strengthen the norms and regulations of high-income groups such as star artists and online anchors in the precision supervision of the number of cental taxes." Lu Min suggested that the payment of the film and television enterprises, platform companies The deduction behavior increases the degree of anti-tax avoidance effort to use tax concessions, approved tax avoidance behavior. "Focus on whether the company or individual meets the scope of the approved levy, audit the compliance of the company’s invoice, the authenticity of the business, there is no malicious change income escape tax." Lu Min further added, for cross-provincial tax collection tube Regional collaboration can be further strengthened to avoid tax avoidance operations of "establishing + approved collection + cancellation" in many stars or net red malicious. In addition, by posting "Star Tax Lecture Hall" video, the stars can be carried out to further strengthen and improve the entrepreneurs and their brokerage companies, brokerage tax law education and publicity. "Tax collection and management must have both temperature and efforts, under the construction of the service government, the taxation law enforcement, tax supervision in tax service, actively respond to the tax payment service needs and reasonably legal tax payment requirements for enterprises and individuals. The tax management of high income people in various industries is one of the basic functions of taxes.
"Lu Min is emphasized. (Editor: Xiao Cong, He Yingchun) Share more people to see.