People's Daily Online: the goods do not turn into a "typical tax evasion " These tax law bottom line can not be touched
Another network anchor for tax evasion was fined. June 30, network anchor Fan Sifeng was exposed in the July 2017 to December 2021 period, to live with goods to obtain sales revenue, not in accordance with the law to handle the tax declaration underpayment of personal income tax 1.6789 million yuan, underpayment of other taxes and fees 1.056 million yuan. Xiamen Municipal Taxation Bureau Audit Bureau in accordance with the law on Fan Sifeng recovery of taxes, late fees and fines *** totaling 6.495 million yuan. On June 22, the State Administration of Radio and Television, the Ministry of Culture and Tourism issued a notice on the "network anchor code of conduct" for the network anchor behavior delineated the bottom line and red line, clear network anchors need to fulfill their tax obligations in accordance with the law. It is worth noting that this is not the first time that the relevant departments of the network anchors to ring the tax "alarm". As early as March this year, the State Internet Information Office, the State Administration of Taxation, the State Administration of Market Supervision and Administration jointly issued the "on further regulating the profitability of webcasting behavior to promote the healthy development of the industry's views", requiring webcast publishers to standardize the tax, tax concessions in accordance with the law, but also requires the webcasting platforms, webcasting service providers to fulfill the withholding obligations in accordance with the law.False declarations, fictitious business conversion income tax evasion investigated
In recent years, including webcasting, including the rapid development of the economy's new industry, the rapid development of the industry in the process of the opposite case of webcasters tax evasion has occurred from time to time. 2021 the end of the year, Hangzhou City, Zhejiang Province, the tax department announced on the network anchor Huang Wei (screen name: Wei Ya) tax evasion case processing situation. It was found that Wei Ya had evaded 643 million yuan of taxes between 2019 and 2020 by hiding her personal income, fictionalizing the nature of her business conversion income by false declaration, and other underpayment of taxes of 0.6 billion yuan. According to the relevant laws and regulations, the HCM City Taxation Inspection Bureau recovered the tax, added late payment fees and imposed a fine of 1.341 billion yuan. Afterwards, Dong Haifeng, Viya's husband, apologized in a long article, saying that he had hired a so-called professional organization to carry out tax coordination and compliance, but then found that the so-called legal and compliant tax coordination was problematic. Not only Weiya, in the past two years, due to tax evasion by the tax department to penalize and expose the network anchor there are many. Planning: car Ke Meng design: Wang Yuan Xi Reporters combed through some of the tax department exposure of the typical case found that the hidden live platform commission income, false declaration of tax evasion; set up a company fictitious business, live commissions into business income, false declaration of tax evasion is the network anchor tax evasion common tactics. The network anchor's income mainly comes from the pit fee, with goods income share, reward, personal wages and salaries, labor compensation, in accordance with the personal income tax law, the annual taxable amount of more than 960,000 yuan will be applied to the highest 45% tax rate. The sole proprietor can deduct costs and expenses to determine the taxable income, and the tax rate of up to 35%. If the webcaster converts the nature of the income by violating the law, it will reduce the tax. Why has the network anchor become a tax evasion "disaster area"? In the view of industry experts, live with goods and other net red economy is rapidly emerging, its complex business form, profit model, labor relations, etc., to the industry regulatory test. The tax department in accordance with the law on the network anchor tax evasion violations to deal with, is a warning to the offenders, but also on the network broadcasting industry governance and standardization, is conducive to promoting the healthy development of the network broadcasting industry, law-abiding people to create a fair and just tax order.Evasion of tax is difficult to escape the net of tax big data to tighten the reins of supervision
In recent years, the tax department of the tax-related illegal behavior to maintain "zero tolerance", to carry out the typical case exposure has become the norm. From the cases that have been exposed can be found, many cases are through the "tax big data" analysis found clues, the tax department in accordance with the law to carry out a comprehensive and in-depth tax inspection was found.How does the "tax big data" work? From the Guangzhou tax department to make the tax rebate "medical examination score sheet" can be seen.
"Illegal elements usually through the hidden income, false increase, fictitious conditions, false declarations and other ways to fraudulent tax rebates, and even the emergence of gangs, cross-regional counterfeiting, the formation of a complete criminal chain covering the upstream and downstream enterprises, the means is very covert." Guangzhou Municipal Tax Bureau tax risk management department responsible person introduced the use of algorithmic models covering the specific indicators and analysis of dimensions, the tax department of the enterprise and its upstream and downstream enterprises in the production and operation of invoices, goods, statements, such as reasonableness, legality and authenticity of the analysis. With the continued deployment of the "Opinions on Further Deepening the Reform of Taxation Administration" by the State Council and the State Council, in 2022, the tax department relied on tax big data, focusing on high-risk industries, fields and taxpayers, and actively carrying out joint supervision of the department, and constantly improving the effectiveness of tax supervision. Such determination and initiatives, under the luck, touching the legal red line behavior will have nothing to hide. The reporter learned that, since 2021, the tax department of the existence of tax-related risks suspected of high-income people to implement the supervision of effective practices have formed a complete set of "five-step work method". Planning: Che Kemeng Design: Wang Yuanxi The "five-step working method" reflects the innovation of China's tax governance concept and tax supervision method. Taxpayers' decision-making will be affected by multiple external factors. Before taxpayers make a decision, the tax authorities will help them make the right choice by reminding them and urging them to make a warning. This is a very important strategy for modern tax administration. The successive exposure of a series of tax-related illegal cases show that tax supervision and tax inspection efforts will only become more and more tax enforcement will become more and more stringent. Industry experts believe that law-abiding compliance can be stable and far-reaching, new industry practitioners to enjoy the dividends of the new economy at the same time, we must improve the awareness of tax payment in accordance with the law, the more public figures, the more should be in accordance with the law to fulfill their tax obligations, to do the "fans" of a good example to do the tax law compliance, "top stream". The first is the "top stream" of tax compliance.Mr. Wang Xin reminded: The intensive exposure of tax-related illegal cases has conveyed the firm attitude of the tax authorities to combat tax-related illegal acts on a regular basis and maintain the rule of law and a fair tax environment, and it has also demonstrated the ability of the tax authorities to strengthen the precise supervision based on tax big data, and has once again sounded the alarm for the lawless elements who are desperate to evade the tax.
The State Administration of Taxation, the Ministry of Public Security, the Supreme People's Procuratorate, the General Administration of Customs, the People's Bank of China, and the State Administration of Foreign Exchange have jointly implemented a working mechanism for cracking down on tax-related offenses, and have been efficiently and regularly cracking down on "fake enterprises," "fake exports," and "fake declarations. "The company's main goal is to provide the best possible service to its customers, and to provide the best possible service to its customers.1, according to the tax is fundamental;
2, do not violate the law is a prerequisite;
3, familiar with the State Administration of Taxation issued by the latest tax policy;
4, attention to the latest tax policy;
The State Administration of Taxation of the United States of America. 4, pay attention to the policy of the time limit, the policy once the expiration date is also tax evasion;
5, to strengthen the owner of the company, the financial awareness of the tax-related risks, firmly control the tax-related risks;
6, to hire a tax consultant to strengthen the company's tax risk diagnosis;
6, hire a tax consultant to strengthen the company's tax risk diagnosis;
7, hire tax consultants to train the company's financial staff, enhance the company's financial staff professional competence;
8, hire tax consultants to conduct in-depth analysis of tax incentives to promote the company's financial staff for a variety of tax incentives to fully understand the use of the policy, as Once used in the wrong direction is tax evasion;
9, the major complex issues, tax consultants hired technical support;
10, tax consultants, the establishment or improvement of enterprise internal control system;