Recently, a news about "Zhengzhou's pursuit of more than 6 million taxes on yiwanghong" was posted on the hot search, which shocked countless "migrant workers", and netizens expressed "a little doubt about life". With the growing online economy, it is not uncommon for a live broadcast to have a revenue of more than ten million and a personal income of one million. At the same time, the tax phenomenon of online Red groups has also attracted attention. At the end of September, the State Administration of Taxation disclosed that through tax big data, it was found that two network anchors mainly engaged in e-commerce and live delivery were suspected of tax evasion by hiding personal income and changing the nature of income. One stone has aroused thousands of waves. How to pay taxes, tax problems and monitoring methods have become a topic of concern for many people. There are net red taxes owed more than 6 million, "tax can't be paid if you don't find it"? Recently, according to the Zhengzhou evening news, Zhengzhou Jinshui District Taxation Bureau found a large amount of tax arrears settled in 2020 in routine monitoring. After understanding the context of this tax, the tax authorities contacted the taxpayer for many times without results, but had to contact their unit for policy publicity, which attracted the taxpayer to contact actively and finally settle the tax. The taxpayer owed tax of 6.3466 million yuan, the late fee was 277800 yuan, and the time of tax arrears was about 88 days. It is reported that the protagonist of this large tax arrears event is an online celebrity, and the "income geometry of online celebrity group" was hot discussed by the public for a time. Dr. Ma Junsheng, a senior finance and taxation expert, pointed out that this incident occurred after the final settlement of individual income tax in 2020, which means that wanghong's brokerage company usually makes a normal tax declaration, but because he doesn't understand the tax policy and thinks that as long as he "pays tax" at ordinary times, he doesn't pay the residual tax in time after the company gives the final settlement declaration, This led to the incident. More than 6 million taxes are not small money. Industry insiders said that this means that at least 15 million yuan will be recorded in the account a year. Does the website really don't know to pay taxes? Shi Wenwen, director of the finance and tax law research center of China University of political science and law, analyzed that the more than 6 million yuan is the tax generated after summarizing all the income of the net red in the current year. In addition to the salary tax, the net red may also have income such as labor remuneration. After summarizing these income, the comprehensive income tax rate is higher than the withholding rate. Ma Junsheng believes that there is no subjective intention of not paying taxes, there is no deception and concealment, and it is tax arrears rather than tax evasion. "Tax arrears means that the taxpayer has declared the tax but has not paid it. If he does not pay the tax, one day is a late fee of 0.05% of the tax." it happens that there is a similar case. Previously, a live broadcasting platform paid 390 million yuan to live broadcasting personnel in 2016. Due to the failure to withhold and pay personal income tax as required, more than 60 million yuan of tax was finally paid. This incident has aroused the attention of all sectors of society. Shi Wenwen believes that the platform concerned was not punished in this incident, but only allowed the platform to make up the tax, which is similar to the online Red tax making incident. Shi Wenwen pointed out that in the emerging economy, especially in the Internet business, there are characteristics such as liquidity, intangibility and concealment. In addition, many online celebrities and platforms have no tax awareness, which will give birth to the wrong mentality of "I can escape if the tax bureau doesn't come to me". How does wanghong evade taxes? Since 2020, many top stars and entrepreneurs have entered the live broadcasting room to make money. There are even rumors that "a live broadcasting income is more than the film remuneration of one play" and "Luo Yonghao will pay off 600 million debts in three years". The founder of a live delivery team told China Newsweek that 10 people in their team earned 6 million a year last year, which is only the waist level in the live broadcasting industry, while four people in the head team can bring nearly 100 million yuan a month, with a profit of 30%. Relevant reports show that in 2020, the scale of China's live e-commerce market reached 1.2 trillion. By 2020, the number of anchor employees in China has exceeded 1.2 million. According to the AI media consulting report, in the first quarter of 2020, the average monthly salary of Chinese network anchor is more than 10000, accounting for more than half; The proportion of income above 50000 reached 4.1%. According to insiders, tax evasion has arisen because of new business forms, diverse profit models, frequent and close transactions, and strong economic dispersion of online popularity. There are not a few people who disperse income through private point-to-point transactions, change the nature of income through various yin-yang contracts, or avoid tax by setting up personal studios and companies. The platform pays more attention to fiscal and tax compliance. After the transaction flow is generated by goods Commission, audience reward and advertising, the platform will pay tax according to the regulations. However, private transactions outside the platform are not so transparent, and the difficulty of tax supervision increases accordingly. The enviable income of online popularity benefits from a variety of sources. According to different types, the income of anchor with goods is mainly composed of commission and pit fee; The show anchor's income mainly comes from reward; In addition to the reward income, game anchors also have many forms, such as game platform on demand fee, game promotion fee, game endorsement and sales commission. "Pit fees, advertising fees and commercial performance activities can be traded in cash without invoicing. Investors, especially small brands and online celebrities, have no tax declaration demand, and are generally completed through contract transfer or peer-to-peer private transactions." the source pointed out that this phenomenon is very common, and many MCN institutions will increase costs and hide profits on the book as much as possible to reduce the tax burden. The source also revealed that many small teams only pay their members without paying taxes or signing contracts. They are more cautious about tax avoidance: in addition to hiding their income, MCN institutions generally pay wages and commissions in the tax payment link of online red, and withhold individual income tax according to the seven level progressive tax rate table of 3% to 45%, and the basic salary given by general institutions will also be low. The monthly income of 100000 is a watershed. The annual income of millions, tens of millions or even billions of head net red is easy to apply the highest tax rate of 45%. So they began to follow the practice of stars and set up personal studios. LV Gong, a tax agent of Caijie Yongdao, told China Newsweek that many online celebrities are looking for him for tax planning. These people didn't pay taxes before and are now worried about tax risks. For example, he said: if an online celebrity earns millions a year, it would have to pay 450000 taxes according to the highest tax rate of personal income tax. After tax avoidance through layers of circulation, it may only pay 10000 or 20000 taxes. Shi Wenwen explained in detail that according to the highest tax rate of individual income tax, online celebrities with incomes of millions and tens of millions have to pay a maximum tax of 45%, which means that nearly half of their income has to pay tax; If you change to operate a personal studio, the highest tax rate is only 35%; If an enterprise is established, the enterprise income tax is generally 25%, and then the tax rate will be lower after deducting various costs through the approved policies of the tax authorities. "Tax planning emphasizes rationality and legality. The purpose is to use tax incentives to save tax, but it can not become a place outside the law of tax. At present, illegal tax planning is common. Using false accounts and false materials to apply for tax preferences such as high-tech enterprises is tax evasion; the studio is set up in a tax depression, but substantive business activities are not carried out in the place, which is tax evasion." Shi Wenwen believes that in the tax planning of legal compliance and tax evasion, there is a middle zone of tax avoidance that is difficult to identify, which increases the difficulty of law enforcement by the tax authorities. How to punish? Previously, the State Administration of Taxation disclosed that the two anchors were suspected of tax evasion, which has released the signal of tightening tax regulatory policies. As the State Administration of Taxation recently issued a document to strengthen the tax management of employees in the field of culture and entertainment, many finance and taxation experts expect to usher in a wave of star and online popularity tax supplement by the end of this year. According to Shi Wenwen's analysis, the root cause of nethong's tax evasion is still the problem of interests. "Nethong is a taxpayer and the platform is a withholding agent. In fact, the relationship between the two is very close. If the tax is left over through cooperation, both sides can benefit." he said, "the higher the income, the stronger the motivation for tax evasion. Because of tens of millions of income, tax evasion will bring greater benefits." Unnamed observers believe that one of the reasons for the tax difficulty is that the development of the online red industry is not perfect. Many small-scale institutions or online Red teams are family businesses or simple partner teams. The financial structure is chaotic and there is no perfect financial management. Liu Jianwen, a professor at the Law School of Peking University, told China Newsweek that although live broadcasting is a new way and there is no explicit law on how to collect taxes, if this income falls on individuals, it will involve the issue of individual income tax; For enterprises, it will involve the issue of enterprise income tax; Moreover, the live broadcast itself, as a process of circulation, will also involve the issue of value-added tax. In any case, he pointed out, "legally speaking, income should be taxed." "Anti tax avoidance is very necessary," Ma Junsheng said. "The law also has marginal areas. In the self-examination and self correction action of taxpayers in the film and television industry launched by the State Administration of Taxation, the self-examination and declaration of tax by stars reached 11.7 billion, which shows that there are still blind areas of tax avoidance that cannot be monitored. On the one hand, the tax authorities should consider using big data and scientific and technological means to monitor online transactions and strengthen law enforcement. In addition, from the perspective of individuals and enterprises, they should improve their tax awareness, pay taxes according to law and operate legally Liu Jianwen believes that for industries such as live broadcasting, it needs a perfect process to establish a relatively complete system to prevent tax evasion, and there are many places worth discussing. In view of the regulatory problems of illegal tax raising of nethong, Shi Wenwen said that at present, the tax authorities are carrying out anti tax avoidance according to the substantive economic relationship, such as "establishing personal studios and enterprises, changing business locations, and using preferential policies in tax depressions" After that, the tax authorities shall fulfill the obligation of investigation, declare and pay taxes by means of audit collection, and verify the relevant business conditions before taxation and supervision. (Xinhua News Agency)