Li Jiaqi still had an accident! !
This time, it was Li Jiaqi's turn!
0 1 Li Jiaqi is named, and the tax is temporarily safe.
"Lipstick Brother" Li Jiaqi was named. The incident was a bit big and was forwarded by People's Daily! Viya was fined for tax evasion1341million. When he was banned by the whole network, 30 million people flocked to the live broadcast room in Li Jiaqi, mostly to eat melons. Many people shouted, "Boss, have you paid your taxes?" "Pay taxes according to law" and "Old Li Tou insists".
Someone asked him if the rumor about paying taxes was true, some worried about him, and some cheered him up. Some people call it the hope of the whole village, and some people shout that confession is lenient and resistance is strict. In this regard, Li Jiaqi Meiyi Company responded: Integrity management, laptop live broadcast, everything is operating normally. But Li Jiaqi didn't save it after all. The Consumer Protection Committee came forward, named Li Jiaqi, and hung up a hot search in Weibo all day, which was watched by netizens.
However, there is no tax evasion problem in Li Jiaqi, and it is safe in taxation at present. It's because Zhejiang Consumer Protection Committee found that Li Jiaqi and other anchors with goods violated the rules. Zhejiang Consumer Protection Committee received rectification reports from Taobao, Tik Tok and other five platforms and related anchors.
Judging from the submitted rectification report, all platforms and involved anchors have correct attitudes, and the rectification measures are feasible and targeted. The relevant anchors involved in the problem also submitted rectification instructions within the time specified by the Provincial Consumer Protection Committee. For example, the operator in Li Jiaqi (Meiwan Shanghai Network Technology Co., Ltd.) said that it had immediately stopped selling related products and replaced all products in stock. After the modification was completed and passed a new round of testing, the related products were put on the shelves again.
Li Jiaqi also registered as an independent newspaper. Why is he all right?
The Internet is a world where everyone walks and leaves traces. Just gently dust off the covered floating dust, and the truth will be clear. It is not uncommon for network anchors to register small and micro enterprises in tax preferential areas and use tax preferential policies to convert personal commission income into corporate income for tax evasion. This practice is called "reasonable tax avoidance".
The enterprise survey shows that there are * * * affiliated enterprises 16 in Li Jiaqi, among which 6 enterprises are legal representatives, and the number of controlled enterprises reaches 13. Why is it that the chief anchor, Viya, had an accident and Li Jiaqi was safe?
One: It may exist, but Li Jiaqi estimated that before that, the risk was reduced to a controllable level through thorough tax self-examination and risk-based consideration.
The Notice on Self-inspection of Entertainment Industry Tax was released before: "On September, 2002 1 81day, in order to implement the requirements of Publicity Department of the Communist Party of China's Notice on Comprehensive Management of Entertainment Industry, deepen the standardization of entertainment industry tax order according to laws and regulations, and promote the long-term healthy development of the industry, the General Office of State Taxation Administration of The People's Republic of China issued a notice on further strengthening the tax management of employees in the entertainment industry."
If Li conducted a thorough self-examination of his own tax, passed the inspection of the tax bureau, and dealt with it in time in accordance with the provisions of the tax law, then Shanghai tax would not take the initiative to issue tax issues.
Two: Why didn't Weiya pass the self-examination and then be disclosed by Zhejiang Tax?
Since the self-examination was started before, why did Weiya finally take the initiative to pay back 500 million yuan, or was it dealt with? In fact, self-examination is still incomplete. The root cause is luck. I think it is possible to voluntarily pay back 500 million yuan. Fortunately, I think tax planning may not be discovered. Therefore, be sure to become famous early, pay taxes early and check yourself thoroughly, otherwise the tax bureau and relevant departments will completely "liquidate" you.
Viya and Sydney have separated. Can this tax planning still be used?
Victoria, Sydney, and even all traffic network celebrities have adopted the solutions provided by these "tax planners": the company's income will be converted into the personal income of network celebrities, but the personal income will be subject to 5-45% personal income adjustment tax. According to the income level of online celebrities, it should be the top tax.
However, experts will advise online celebrities to register individual-owned enterprises in several tax depressions in China (such as Horgos in Xinjiang, Pingxiang in Jiangxi, Chongming in Shanghai, Qianjiang in Chongqing, Tongshan in Hubei, Meishan in Ningbo, Wuqing in Tianjin, etc.). ). In these tax depressions, the tax of the sole proprietorship enterprise can be collected through the approved way, and only a very low tax rate can be charged.
In most cases, the invoiced amount of 10% is directly verified as profit without input cost, and then calculated according to the 5%-35% five-level excess progressive tax rate table of self-employed, so the business income tax rate is between 0.5% and 3.5%. That is to say, through this operation, the personal income of online celebrities 1 10,000 yuan only needs to pay 50-350 yuan tax, which is much lower than 45%.
Why are there tax depressions? Tax depressions are generally economically backward areas. In order to support local economy and encourage investment, local governments will introduce some preferential tax policies. Because it is remote, there is no preferential policy, and no enterprise is willing to invest.
Many film and television media companies are registered in Horgos, Xinjiang, just to avoid taxes for stars. These companies are shell companies, and Horgos has no local employees and no business. For local governments, only one shell company is added, and there is no other cost, so there will be 0.5-3.5% tax. Why not? These operations were once considered as "reasonable tax avoidance", and were considered by tax experts, as were online celebrities.
Why is there a problem with tax planning? The letter of apology from Victoria's husband Dong Haifeng made keywords such as "tax planning" and "reasonable tax avoidance" the focus of hot discussion. Previously, a number of tax planning agencies, some of which also specifically mentioned "reasonable tax avoidance of personal income tax".
There are two common ways of "tax avoidance" introduced by these institutions: one is to register a sole proprietorship enterprise and adopt the method of approved collection, which can significantly reduce the overall tax payment ratio; At the same time, if the enterprise is registered in a "tax depression" with preferential tax policies, it can obtain a more obvious "tax avoidance" effect.
Some customer service said that there are "many methods" at the operational level, which can be decided according to the actual situation. In some cases, the tax saving effect can be as high as 96%, and the original tax of several tens of percentage points can be reduced to "single digits". These measures are exactly the same as Victoria's tax avoidance measures.
After mentioning the recent tax payment in Viya and other related events, some customer service said that the "sole proprietorship" used by Viya is "out of scope", so we must grasp the degree of any method; Others just emphasize that their tax avoidance methods are "definitely compliant and legal" and are unwilling to disclose more specific operational details and differences.
So, are the "tax avoidance measures" mentioned in these tax planning so reliable?
At present, some tax planning agencies publicize the establishment of sole proprietorship enterprises, and the adoption of approved levy may have certain effects within a reasonable and legal scope, because one of the functions of such approved levy is to reduce the tax burden of some small-scale taxpayers with unstable income and irregular finances. But in recent games, Viya's income has obviously exceeded the limit. If "tax avoidance" is forcibly adopted in this way, it may involve problems such as fictitious business concealing personal income.
In addition, it is not without problems that some organizations advocate "tax depression" for tax avoidance, because this is a preferential policy implemented by the government in a specific administrative region in order to attract enterprises to settle in and promote local economic development. If the business of an enterprise is true and reasonable and takes place locally, there is no problem. However, if a shell company is registered and fictitious transactions transfer the business of other companies under its name to a local shell company for tax avoidance, it is suspected of malicious tax evasion.
According to the survey data of enterprises, five of the existing enterprises under Weiya's name are registered in Chongming Island, Shanghai, with preferential tax policies, including the "Shanghai Peacekeeping Enterprise Management Consulting Center" named by the Inspection Bureau of Hangzhou Taxation Bureau.
Legal sources pointed out that at present, many institutions in the market can "take advantage of loopholes" to avoid taxes and save taxes reasonably through legal compliance, and the methods adopted can not escape the eyes of tax authorities, and are still considered as "tax evasion".
In fact, as early as 20 18, the new individual income tax law has added an "anti-tax avoidance clause": the tax authorities have the right to make tax adjustments in a reasonable way for operations such as "related transactions" and "tax depressions" without justifiable reasons.
Moreover, the turbulent online celebrity live broadcast industry has always been the focus of tax authorities.
As early as before, State Taxation Administration of The People's Republic of China Inspection Bureau had specifically proposed to investigate and deal with tax-related illegal acts such as making false invoices (and accepting false invoices), concealing income, falsely listing costs, making use of "tax depression" and related transactions for malicious tax planning, and using new business models to evade taxes.
In other words, Viya's mistake should be knowingly committed, and she has not paid the tax after repeated reminders from the tax bureau. This is the root.
Tax evasion or reasonable tax avoidance? How to decide? Where is the boundary between tax avoidance and tax evasion?
This problem is not a problem. There is a clear distinction between tax avoidance and tax evasion. But in fact, many people can't say it, even dare not say it directly, and they are stupid and think there is something wrong with the policy. The key to saving tax with a company is whether the branch really provides design services.
If the tax authorities have evidence to prove that the branch does not actually provide design services, then your risk comes out.
There are two common evidences of taxation: first, the branch company obviously has no design ability, and it doesn't even have an extra mouse except for the nominal accountant, so it can't provide design services naturally; Second, witness testimony, such as the testimony of internal employees, all the design work is done by the head office, and the branch naturally does not provide design services.
In this way, the tax collector has two knives in his hand. First, it is a fake invoice to open a design invoice without actually providing design services! Second, the actual design service is provided by the head office, which means that the design service provided by the head office to the branch office is hidden, and the head office is stealing VAT!
Scientific tax avoidance is to reconstruct the operation of enterprises with real and low-tax business, rather than some accounting treatment.