Is the anchor responsible for tax evasion platform? The three departments have made civilization clear
2022-03-31
In recent years, webcast has developed rapidly, but there are also some problems, such as inadequate management responsibility of webcast platform, non-standard commercial marketing behavior, tax evasion and so on. In order to further standardize the profit-making behavior of webcast and promote the standardized and healthy development of the webcast industry, the state Internet Information Office, the State Administration of Taxation and the State Administration of Market Supervision recently issued the opinions on further standardizing the profit-making behavior of webcast and promoting the healthy development of the industry. Screenshot from the website of the State Administration of Taxation The webcast platform shall report the profit of the anchor every six months The above documents make it clear that the webcast platform better implements the responsibilities of the management subject. Carry out authentication and registration based on ID information and unified social credit code for webcast publishers, and carry out dynamic inspection and verification to ensure the authenticity and credibility of authentication information. The type of online live broadcast, the income of the person in charge of the online live broadcast, the online live broadcast account and the income of the person in charge shall be submitted to the provincial online live broadcast platform for half a year. At the same time, the document requires that the webcast platform cooperate with law enforcement activities. The webcast platform shall clearly prompt the rights and obligations of the webcast publisher in terms of market subject registration and taxation in the service agreement, but shall not force the webcast publisher to establish a studio or individual industrial and commercial door. The webcast platform shall cooperate with the supervision and inspection carried out by the departments of wechat, market supervision and taxation according to law, provide necessary documents, materials and data, and provide technical support and assistance for the investigation and inspection activities according to law. It is strictly prohibited to use the webcast platform to sell fake and shoddy products The Opinions also made it clear that the webcast platform and the webcast publisher shall not conduct false or misleading commercial publicity on the main body of commodity production and operation and the performance, function, quality, source, previous honor, qualification, sales status, transaction information, business data and user evaluation of commodities, so as to deceive and mislead consumers or the relevant public. Webcast publishers, webcast service institutions and webcast platforms shall fully, truly and accurately disclose commodity or service information, protect consumers' right to know and choice, and give necessary and clear tips on important consumption information directly related to consumers' life safety. In addition, the opinions requires that the quality and safety supervision of webcast sales products be strengthened, and webcast publishers and webcast service institutions are strictly prohibited from using the webcast platform to sell fake and shoddy products; It is not allowed to promote or divert the live broadcast goods when it knows or should know that the consignor or other third parties have illegal or high-risk behaviors; It is not allowed to attract traffic and hype by means of rumors, false marketing publicity and self reward, so as to induce consumers to reward and buy goods. The network anchor studio collects income tax according to the audit In terms of Taxation, the document clearly standardizes tax management. Tax departments at all levels should optimize tax publicity and guidance, promote the compliance of webcast platforms, webcast service institutions and webcast publishers with tax laws, and guide webcast publishers to standardize tax payment and enjoy tax preferences according to law. Enterprises and individual studios run by webcast publishers shall set up account books in accordance with the relevant provisions of the state, and their income tax shall be calculated and levied in the way of audit and collection in principle; Effectively standardize the tax management of the webcast platform and relevant third-party enterprises entrusted to collect and issue invoices; Further strengthen the analysis of tax big data and improve the normalized supervision mechanism. Do not help webcast publishers evade taxes With regard to the phenomenon of tax evasion by individual webcasters concerned by the public earlier, the opinions released this time clearly stipulates that webcast platforms and webcast service institutions should clearly distinguish and define the sources and nature of various income of webcast publishers, and fulfill the obligation of withholding and paying personal income tax according to law, and shall not establish a "guild" of webcast publishers Pass on or evade the obligation of individual income tax withholding and payment by means of a third-party enterprise or signing an exemption agreement with the webcast publisher for failing to perform the obligation of individual income tax withholding and payment; It is not allowed to plan and help the webcast publisher to evade taxes. The document makes it clear to crack down on tax related crimes, investigate and deal with tax related crimes such as tax evasion according to law, and publicly expose typical cases with serious circumstances, bad nature and strong social response. Intermediaries and relevant personnel who plan for the webcast publisher in violation of laws and regulations and help implement tax evasion shall be severely dealt with and publicly exposed in accordance with the law. (Xinhua News Agency)
Edit:Li Ling Responsible editor:Chen Jie
Source:Beijing Youth Daily
Special statement: if the pictures and texts reproduced or quoted on this site infringe your legitimate rights and interests, please contact this site, and this site will correct and delete them in time. For copyright issues and website cooperation, please contact through outlook new era email:lwxsd@liaowanghn.com