In depth attention | live broadcasting is not a place outside the law
2021-12-21
On December 20, the tax department issued a circular, Head network anchor Huang Wei (net name: Weiya) was fined a total of 1.341 billion yuan for tax evasion. According to the survey, Huang Wei evaded 643 million yuan of tax by hiding her personal income, fictitious business conversion, false declaration of the nature of income, and other underpaid taxes of 60 million yuan from 2019 to 2020. According to the law, Huang Wei made a decision on tax administrative punishment, recovered taxes, collected overdue fines and fined a total of 1.341 billion yuan RMB100mn Live broadcasting with goods is an emerging business form emerging in recent years, which requires relevant departments to standardize and guide the healthy and orderly development of the industry. The picture shows professional teachers training Dong Niang in Dudong town on live broadcasting practice norms, precautions and product display skills in an e-commerce live broadcasting room in Sanjiang Dong Autonomous County, Guangxi Zhuang Autonomous Region. (source: visual China) In recent years, as live broadcasting with goods has become the largest growth point of e-commerce platform, the income of network anchors has also increased, and the single trading volume of some head anchors has reached tens of millions or even hundreds of millions of yuan. The punishment decision made by the tax department reflects the authority, fairness and justice of the tax law, and once again warns the employees of webcast that they should consciously pay taxes in accordance with the law and bear the social responsibility matching their income and status. What are the legal grounds for punishing anchor tax evasion? What impact does strengthening the tax supervision of network anchor bring to the platform economy? Why are several recent cases handled by the tax department of Hangzhou City, Zhejiang Province in accordance with the law? The reporter interviewed Yu Wenhao, vice president of the Law School of the Central University of Finance and economics. The decision of the tax authorities to punish 1.341 billion yuan in accordance with the law reflects the authority, fairness and impartiality of the tax law Reporter: live broadcasting with goods is an emerging business in recent years. What is the legal basis for severely punishing the head anchor for tax evasion? Yu Wenhao: in recent years, the state has strongly supported the development of new economy and new business formats. A large number of new business formats and new models such as platform economy and live delivery have emerged, which has played an important role in helping epidemic prevention and control, ensuring people's lives, hedging industry pressure and driving economic recovery. However, many good news can hardly cover up the reality of "extensive" development of the industry. Some stars and online celebrities live broadcast the "rollover" of goods, which has aroused heated public opinion. Problems such as tax evasion, wrong goods, counterfeiting and shoddy have been frequently exposed. The "extensive" development industry urgently needs correct guidance and standardization. Before anchor Huang Wei, the tax department effectively strengthened the tax supervision and regulation of new economy and new business forms, gave full play to the role of tax big data, investigated and dealt with many tax evasion cases such as Zhu Chenhui (microblog ID: Sydney Cherie) and Lin Shanshan (microblog ID: Lin Shanshan _sunny), and exposed major cases. In this case, the person in charge of Hangzhou Taxation Bureau introduced that from 2019 to 2020, Huang Wei falsely declared tax evasion by hiding the commission income obtained from the live broadcasting platform; Through the establishment of Shanghai Weihe enterprise management consulting center, Shanghai dusu enterprise management consulting partnership and other fictitious businesses of a number of sole proprietorship enterprises and partnership enterprises, their personal income from labor remuneration such as commissions and pit fees obtained from live broadcasting and goods are converted into enterprise operating income, and false declaration and tax evasion are carried out; Income obtained from other production and business activities fails to declare and pay tax according to law. In accordance with the provisions of the individual income tax law of the people's Republic of China and the law of the people's Republic of China on the administration of tax collection, the tax authorities confirmed that the tax evasion was 643 million yuan and the other tax underpaid was 60 million yuan. Paying taxes according to law is the basic obligation of every citizen, and the live broadcasting industry is not a place outside the law. In addition to complying with the legal requirements of network security, we should also pay attention to abiding by the tax law and not forget or even evade the obligation to pay taxes according to law. The first paragraph of Article 63 of the law of the people's Republic of China on the administration of tax collection stipulates that if a taxpayer evades tax, the tax authorities shall recover the tax he fails to pay or underpaid, the overdue fine and impose a fine of not less than 50% but not more than five times the tax he fails to pay or underpaid. The punishment imposed according to law is 1.341 billion yuan, the main components of which are: a fine of 0.6 times for the part of tax evasion of concealed income but voluntary supplementary payment and report after inspection and filing of the case; A fine of 4 times shall be imposed for the part of concealed income and tax evasion that has not been paid on its own initiative; For the part of false declaration and tax evasion of the nature of fictitious business conversion income, a fine of twice shall be imposed. On the one hand, the decision to deal with the punishment has adhered to strict investigation and punishment according to law, resolutely safeguarded the authority of the state tax law and promoted social fairness and justice; On the other hand, it fully considers the circumstances in which the parties take the initiative to reduce the harmful consequences of the illegal act, reflects that the tax department combines leniency with severity, and promotes the standardization and development of the new economy and new business forms in the development. Zhejiang will develop high-quality, build a demonstration area of common prosperity, make better use of legal and tax tools to regulate excessive income and ban illegal income Reporter: like the previous investigation and handling of the tax evasion cases of Zhu Chenhui and Lin Shanshan, this case was also discovered and handled by the tax department of Hangzhou, Zhejiang Province. How do you see the similarities of these cases? What are the adverse effects of tax evasion? Yu Wenhao: taxes are derived from and used by the people. The improvement of public infrastructure and people's livelihood welfare provided by the state require a lot of capital investment. Tax evasion directly reduces the national fiscal revenue, reduces the source of national investment in public utilities, and will eventually "steal" the social and public services we should enjoy. From the perspective of platform economy, tax evaders increase the tax burden of honest taxpayers in disguise, making honest taxpayers in a disadvantageous position in the market competition compared with tax evaders. The expulsion of bad money from good money may affect the development of the whole market. The live broadcasting industry is not a "tax blind spot". From the Zhu Chenhui and Lin Shanshan cases to the Huang Wei case, the anchor's tax evasion has been severely punished one after another, reflecting the principle of equality before the law. No matter how famous and popular, it is difficult to escape sanctions once tax evasion. As the head anchor, he should take the lead in abiding by the law and enjoy the institutional dividend brought by the new business format. He must show his matching legal literacy. Consciously pay taxes according to law, the flow realization in the track of rule of law will be meaningful, and the new business form of standardized development will have a future. It is worth noting that after combing the Circular of the tax authorities, it can be found that these cases were filed, inspected and handled in accordance with the law and regulations by the tax department of Hangzhou City, Zhejiang Province after the analysis and evaluation of tax big data. First of all, Zhejiang's live broadcasting economy is at the forefront of the country. It is a "golden card" of Zhejiang, and Hangzhou is the leader in Zhejiang Province. Data show that from January to October this year, the transaction volume of live e-commerce in Zhejiang Province was 609.21 billion yuan, accounting for 28.4% of the total transaction volume in China, ranking first in the country. The data of Hangzhou is also very bright. From January to October, the transaction volume of live e-commerce in Hangzhou reached 502.48 billion yuan, accounting for 82.5% of the total transaction volume of live e-commerce in the province, ranking first in the province. In October this year alone, there were about 199000 anchors in Zhejiang Province. In terms of prefecture and city distribution, there were 69000 anchors in Hangzhou. Such a huge economic scale and the number of anchors, if we do not strengthen supervision and guidance and allow them to "grow savagely" and tax evasion, it will not only damage the interests of the country, but also have a great negative impact on the society. Secondly, using big data and modern information technology to innovate tax management is a common practice of tax collection and management reform all over the world. The live broadcasting economy has its own characteristics. The scale of taxpayers is growing rapidly, cross-border, cross regional and cross industry operations are becoming more and more extensive, the production and operation of taxpayers are changing from entity to virtualization and electronization, and the information asymmetry between tax collectors and payers is more prominent. Tax related data acquisition is an effective way to solve the problem of information asymmetry. Finally, Zhejiang is currently developing with high quality and building a common prosperity demonstration area to explore the way for the country to move towards common prosperity. As the most important and standardized form for the state to participate in national income distribution, tax is an important tool to regulate income distribution. For common prosperity, we must not only protect legitimate income according to law, but also make better use of legal and tax tools to regulate excessive income and ban illegal income. With the rapid development of the live broadcasting industry and great social influence, the head anchor needs to take the lead in abiding by the law, and all parties need to jointly maintain the online live broadcasting space trusted by the people Reporter: as the top class in the field of webcast, Weiya was severely punished for tax evasion. What does it mean to the anchors and the industry? Yu Wenhao: as a well-known head network anchor, Weiya has many fans and has a certain social influence. Unfortunately, she did not set a due example in fulfilling citizens' tax obligations according to law. The punishment of tax evasion is a serious lesson in the rule of law, warning and educating every network anchor and a good delivery person should first be a qualified and compliant taxpayer. It also warns webcast practitioners that the red line of law should not be touched. The state has launched a number of preferential policies to support the development of new business forms, However, these preferential tax policies are not loopholes that can be exploited at will. The development of any industry is inseparable from the norms and guidance of regulatory authorities. For the live broadcasting industry, the head anchor was severely punished for tax evasion, alerted the platform to further recognize its own regulatory obligations, earnestly fulfill the obligation of individual income tax withholding and payment in accordance with the law, urged and assisted the platform anchor to handle tax returns in accordance with the law, and actively cooperated with the tax authorities to implement tax management in accordance with the law, so as to contribute to the healthy development of the live broadcasting industry. Strengthening the tax collection and management of the live broadcasting industry is not only the due meaning of standardizing the tax order and maintaining the fair competition market environment, but also an inevitable measure to promote the healthy and sustainable development of the live broadcasting industry. The government's attitude towards the development of emerging industries is inclusive and prudent, but it will never condone tax evasion. Since the beginning of this year, measures to regulate the tax order for new formats such as live broadcasting have emerged, promoting the healthy development of the live broadcasting industry and platform economy. On March 24 this year, the general office of the CPC Central Committee and the general office of the State Council issued the opinions on further deepening the reform of tax collection and management, proposing to comprehensively promote the digital upgrading and intelligent transformation of tax collection and management, basically realize the "one household" intelligent collection of legal person tax information and natural person tax information by 2022, and in severely cracking down on tax related violations and crimes according to law, Give full play to the role of tax big data. In September this year, the general office of the State Administration of Taxation issued a notice proposing that individual studios and enterprises established by network anchors should be guided to establish account system according to law and regulations, and declare and pay taxes by means of audit and collection. Tax risk analysis shall be carried out regularly. In combination with the final settlement and payment of individual income tax in 2020, one-to-one risk prompt and supervision and rectification shall be carried out for network anchors with tax related risks. Those who can actively report and correct tax related problems in time before the end of 2021 may be given a lighter, mitigated or exempted from punishment according to law; If the tax authorities refuse to cooperate in the investigation, verification and supervision of rectification, they shall be ordered to limit the rectification according to law, and shall be submitted to the competent department of the industry and the industry association to assist in supervising and urging the rectification; If the circumstances are serious, they shall be seriously investigated and dealt with according to law. In the process of standardizing the tax order of the webcast industry, the tax department has always adhered to the attitude of tempering justice with mercy, which has opened a window for the "self redemption" of the network anchor. It is understood that since the State Administration of Taxation issued the notice, thousands of people have taken the initiative to self inspect and pay taxes. Enlarged Union
Edit：Luo yu Responsible editor：Wang xiao jing
Source：Website of the State Commission for Discipline Inspection of the CPC Central Committee
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