The way to make money

Source: People’s Network – Strong National Forum Original

Recently, many cultural field practitioners pay taxes on the network hot search. Zhang Heng as Zheng Shuang who participated in \”Ghost Story\”, helping Zheng Shuang to cover \”high price\”, escaping to fulfill the tax obligation, and being fined 32.27 million yuan according to law; Zhengzhou Jinshui District Taxation Bureau exposed domestic new Net red payment The case, chasing a tax of 66.244 million yuan.

In response to the stars, net red and other groups of tax evasion, this year, the State Administration of Taxation, the State Radio and Television Administration, etc.

\”This is not only for the film and television entertainment industry, but also has played a positive role in the enhancement of national tax awareness in accordance with the law. Lu Min, Associate Professor, Associate Professor, Southwestern University of Finance and Economics, said in an interview with the\” strong observation \”column of the People’s Network.

How do people pay taxes in cultural field?

On 18 September this year, the General Administration of Taxation issued the \”Notice of Tax Administration Management of Entertainment Personnel\” and requested further strengthening of tax management in cultural field.

How to pay taxes in the cultural field, and there is no difference between the general people’s concern.

Lu Min said that the star artist, the online anchor pays personal income tax depends on its income nature. For example, the stars have paid taxes from the signing film and television company, paying taxes in accordance with the \”salary salary\”, adopting a seven-level excess progressive tax rate, the tax rate is 3% to 45%, the higher the income, the more the tax, the business advertisement When paying, according to \”Labor Remuneration\”, this type belongs to the comprehensive income income, requiring comprehensive conversion.

Lu Min further explained that if the payment subject is a star artist or network anchor, brokerage companies should pay for personal income tax for their deduction, but if the star artist, the online anchor is set up a living room with a person’s own elite. Its income is based on \”production, operation income\”, requires their personal declarations.

\”This shows that the star and ordinary people do not differ in the tax rules, and the corresponding income will be paid according to the type of income, but the stars are more diversified. \”Lu Min emphasized.

How is the tax evasive behavior defined?

Since the stars and ordinary people need to pay taxes according to law, why will there be a taxable behavior?

In accordance with Article 63 of the Tax Levity Management Law of the People’s Republic of China, the definition of tax evasive behavior includes the following scenarios: taxpayers forgery, alteration, concealment, arbitrarily destroying books, accounting credentials, or In the account book, it is a tax return, or less tax payment, if the tax authority is notified, or if the tax authority is notified, or the tax payment shall not be reported or paying less taxes.

\”In the case of cultural and entertainment, the taxpayer can identify its taxable behavior as long as one of the above acts is. Lu Min explained that, for example, the star artist signed two rewards contracts with the same TV series with the production parties, which is commonly known as \”yin and yang contract\”, a low aid \”Yang Contract\” for taxation Another \”Yin Contract\” can convert the star artist’s individual to the manufacture of unbalanced increase in specific enterprises, and finally carry out equity transfer, and transform the personal labor income or operations into equity transfer income, transform Income properties to achieve the purpose of reducing tax rates.

\”Some stars also use personal studios false report expenditures. \”Lu Min said that the star studio is to reduce personal income tax, pretend to divide personal income to other mass actors, and even more false public welfare donations, true votes fake …\” These with deception, concealing The actions of the purpose are calculated as tax evasion. \”

Lu Min stressed that when the taxated behavior is particularly serious, the standard for the premieut of the\” Criminal Law of the People’s Republic of China \”, it is no longer a taxation, but escapes the tax of taxes. Take the highest in prison for seven years.

How to strengthen the tax regulation of the civil entertainment?

One of the basic functions of taxes is to adjust income distribution, reduce income gap, help social fairness, and promote common Fuyu.

In March this year, in the Office of the Central Committee of the CPC Central Committee, the \”Opinions on Further Deepening Tax Candies\” issued in the Office of the State Council, in 2023, basically completed \”no risk is not disturbed, there are The tax law enforcement system of illegal investigation, the whole process is strongly controlled, and realizes the transformation of empirical law enforcement to scientific and accurate law enforcement.

Lu Min said, expand the detection tax, will may have tax evasion and higher income The star, network anchor group is incorporated in response to the \”legal income\” mentioned in the Central Finance and Economic Commission, and the legal income, reasonable adjustment over high income \”.

\” The tax department is \”Cecrection Tax\” In the precision supervision, it is really necessary to strengthen the norms and regulations of high income groups such as star artists, online anchors. \”Lu Min suggested, first to standardize the deduction behavior of the payment of the film and television enterprises, platform companies, and increase the taxation efforts to use tax concessions, approve the impact of tax avoidance behavior.

\” Key review Whether companies or individuals meet the scope of approved levy, review the compliance of the company’s invoice, the authenticity of the business, and there is no malicious change income nature to escape the tax. \”Lu Min further added, and further strengthening the cross-provincial tax collection management area can further strengthen, avoiding the tax avoidance operation of\” establishing appointing collection and cancellation \”of some stars or net red malicious. In addition, the\” Star Taller Lecture \”video, Monastery services to the stars, further strengthen and improve the entrepreneurs and brokerage companies, brokers, and propaganda guidance, and brokerage companies, brokers, etc.3]

\”Tax collection and management must have both temperature and efforts, under the construction of the service government, the taxation law enforcement, tax supervision in tax service, actively respond to the tax payment service requirements and reasonably legalThe tax-related expenses, and the tax management of high-income people in various industries is one of the basic functions of taxation. \”Lu Min stressed.