明星艺人偷逃税频发 Celebrities evade tax frequently

12月20日，杭州市税务局发布消息称，网络主播黄薇（网名薇娅）在2019年至2020年期间，通过隐匿个人收入、虚构业务转换收入性质虚假申报等方式偷逃税款6.43亿元，其他少缴税款0.6亿元。按照相关法律法规规定，对黄薇追缴税款、加收滞纳金并处罚款，共计13.41亿元。

On December 20, the Hangzhou Taxation Bureau announced that from 2019 to 2020, the network anchor Huang Wei (Internet name Wei Ya) evaded 643 million taxes by concealing personal income, fictitious business conversion of the nature of the income and false declarations. RMB 60 million in other taxes. In accordance with relevant laws and regulations, Huang Wei was imposed with a total of 1.341 billion yuan in tax collection, late payment fees and fines.

这并非近期直播查税通报的首起案例。此前10月，郑州市金水区税务局曾发现有网络主播2020年汇算清缴存在大额欠税，共补缴税款634.66万元，滞纳金27.78万元。

This is not the first case of a recent live broadcast of tax inspection notifications. Earlier in October, the Taxation Bureau of Jinshui District of Zhengzhou City had discovered that there was a large amount of tax arrears in the settlement and payment of online anchors in 2020, and a total of 6,346,600 tax payments were made and a late payment fee of 277,800 yuan.

11月22日，杭州市税务部门通报称朱宸慧（网名雪梨）、林珊珊两名网络主播在2019年至2020年期间，通过虚构业务将其取得的个人工资薪金和劳务报酬所得转变为个人独资企业的经营所得，偷逃个人所得税3036万元和1311万元，对其追缴税款、加收滞纳金并拟处1倍罚款，分别共计6555万元和2767万元。

On November 22, the Hangzhou Municipal Taxation Department notified that the two network anchors Zhu Chenhui (screen name Xueli) and Lin Shanshan used fictitious services to convert their personal wages and salaries and labor remuneration into inpiduals from 2019 to 2020. The operating income of the sole proprietorship has evaded 30.36 million yuan and 13.11 million yuan of personal income tax, and the tax collection, additional late fees and a double fine of 65.55 million yuan and 27.67 million yuan respectively are proposed.

以2018年范冰冰偷逃税案为代表，近年来税务部门对高收入人群的税收征管不断加强，明星艺人、网络主播成为重点。

Represented by the Fan Bingbing tax evasion case in 2018, the taxation department has continuously strengthened tax collection and management of high-income groups in recent years, and celebrity artists and web anchors have become the focus.

如何区分“劳务报酬”和“经营所得” How to distinguish "labor income" and "business income"

无论是此前的范冰冰偷逃税案，还是近期的杭州税务局通报的主播偷逃税案中，都涉及通过个人独资企业、合伙企业等将劳务报酬所得转换为生产经营所得，进而偷逃税的行为。部分公众存在疑问：明星艺人和主播都有团队，也成立了企业，尤其是头部主播的选品团队人数众多。

Both the previous Fan Bingbing tax evasion case and the recent tax evasion case reported by the Hangzhou Taxation Bureau involved the conversion of labor remuneration income into production and business income through sole proprietorships, partnerships, etc., and thus tax evasion. Some members of the public have questions: both celebrity artists and anchors have teams, and enterprises have also been established, especially the large selection teams of leading anchors.

为什么不能算经营所得？“劳务报酬所得”和“经营所得”之间，如何区分？

Why cant it be counted as operating income? How to distinguish between "remuneration for labor" and "income from business operations"?

个人所得税制下，劳务报酬、工资薪金、稿酬、特许权使用费等并为综合所得，统一适用3%—45%七级超额累进税率，劳动所得应纳税额为收入扣除20%的费用，年应纳税所得额超过96万元即适用45%的最高税率。

Under the personal income tax system, labor remuneration, wages and salaries, authors remuneration, royalties, etc. are combined income, uniformly applicable to the 7-level excess progressive tax rate of 3%-45%, and the taxable amount of labor income is the income minus 20% of the cost. If the taxable income exceeds 960,000 yuan, the highest tax rate of 45% is applicable.

而经营所得单独计税，在扣除实际成本费用后，适用5%—35%五级超额累进税率，年应纳税所得额超过50万元即适用35%的最高税率。

Business income is taxed separately, and after deducting actual costs, a five-level progressive tax rate of 5%-35% is applicable. If the annual taxable income exceeds 500,000 yuan, the highest tax rate of 35% is applicable.

表面上看，劳务报酬所得最高税率明显高于生产经营所得，但网络主播的收入量级大都远超两者最高税率的门槛。按劳务报酬纳税，由于可以减除20%的费用，实际最高税率相当于收入的36%（45%×80%），与经营所得35%的最高税率相差并不大。

The highest tax rate for labor remuneration income is significantly higher than the income from production and operation, but the income level of network anchors is mostly far beyond the threshold of the highest tax rate of the two. Taxation is based on labor remuneration. Since 20% of the cost can be deducted, the actual maximum tax rate is equivalent to 36% of income (45%×80%), which is not much different from the maximum tax rate of 35% for operating income.

明星艺人和网络主播之所以偏好按经营所得纳税，奥秘在于，按生产经营所得计税，在一些地方可以享受核定征收的方式，征收率极低。

The mystery of celebrity artists and web anchors preferring to pay taxes based on business income is that taxes are calculated based on production and business income. In some places, they can enjoy the method of approved levy, and the levy rate is extremely low.

如何用“核定征收”避税？ How to use "Approved Levy" to avoid tax?

薇娅偷税款额达6.43亿元，她名下的个人独资企业、合伙企业应是适用了核定征收方式，而非查账征收方式，否则偷逃税款不会达到如此规模。

Wei Ya’s tax evasion amounted to 643 million yuan. The sole proprietorship and partnership under her name should have applied the approved collection method instead of the audit collection method, otherwise the tax evasion will not reach such a scale.

根据税收征管法，核定征收主要是针对会计账簿不健全、资料残缺难以查账等难以准确确定应纳税额的纳税人，税务部门采用合理的方法依法核定其应纳税款，这种征收方式主要适用于中小企业。

According to the Tax Collection and Administration Law, the approved levy method is mainly for taxpayers whose accounting books are not perfect, the information is incomplete, and it is difficult to accurately determine the taxable amount. The taxation department adopts a reasonable method to verify the taxable amount in accordance with the law. This collection method is mainly applicable to Small and medium enterprises.

但出于招商引资、吸引税源的目的，一些地方政府将核定征收适用范围扩大，而且核定征收率定得很低，有的甚至低于综合所得最低3.5%左右的税率。

However, for the purpose of attracting investment and attracting tax sources, some local governments have expanded the scope of the approved levy, and the approved levy rate is set very low, and some are even lower than the minimum tax rate of about 3.5% for comprehensive income.

假定一名主播带货年收入是1亿元，各类成本1000万元，核定征收率3.5%，不考虑五险一金等专项扣除，在三种不同方式下的纳税比较，如果用“核定征收”，比起其他两种方式，少缴超过90%的税款。

Assuming that an anchor’s annual income from carrying goods is 100 million yuan, various costs are 10 million yuan, and the approved levy rate is 3.5%. Special deductions such as five insurances and one housing fund are not considered. Under three different methods, if the "Approved Levy" is used, Underpay more than 90% of taxes.

警惕“核定征收”惹祸 Be wary of "Approved Levy" causing trouble

2018年—2019年影视行业查税以前，包括范冰冰在内，大批明星在江苏无锡、浙江东阳、上海松江、新疆霍尔果斯等地扎堆注册实质为个人独资企业、合伙企业的工作室，通过将个人收入转换为企业经营所得，并适用核定征收，来大幅降低个税税负。

Before the tax inspection of the film and television industry from 2018 to 2019, a large number of stars, including Fan Bingbing, gathered in Jiangsu Wuxi, Zhejiang Dongyang, Shanghai Songjiang, Xinjiang Horgos and other places to register studios that were essentially sole proprietorships and partnerships. Convert personal income into business income, and apply the approved levy to significantly reduce the inpidual tax burden.

其实从技术上看，对年销售额500万元以上的企业，采用核定征收方式不太合理。年销售额500万元以上的服务型企业达到了一般纳税人的标准，按规定应会计核算健全，可以准确核算收入、成本、费用，显然具备查账征收的条件。

In fact, from a technical point of view, it is unreasonable to adopt the approved collection method for enterprises with annual sales of more than 5 million yuan. Service-oriented enterprises with annual sales of more than 5 million yuan have reached the standard of general taxpayers. They should have sound accounting according to regulations, and can accurately calculate income, costs, and expenses. Obviously, they have the conditions for auditing and collecting.

专门负责税务官司的业内人士指出，在本轮直播、影视查税即2021年9月之前，影视行业已不能采用核定征收，但个别地方对销售额不超过500万元的小工作室还允许采取核定征收方式，甚至还对销售额超过500万元的工作室也采用名为查账、实为核定的征收方式，但在实际执行的时候，税局对纳税人发票审核不那么严格，比如交到5%的税就行了。

A person in the industry who specializes in tax lawsuits pointed out that before the current round of live broadcasts and film and television tax inspections, that is, before September 2021, the film and television industry can no longer adopt the approved levy. However, some places allow small studios with sales of not more than 5 million yuan to apply. Approved collection methods, even for studios with sales of more than 5 million yuan, also use a method called auditing and actual verification. However, in actual implementation, the tax bureau is not so strict on taxpayer invoices, such as handing over to A 5% tax will do.

国家税务总局对此轮查税的要求是，对明星艺人、网络主播成立的个人工作室和企业，要辅导其依法依规建账建制，并采用查账征收方式申报纳税。

The requirement of the State Administration of Taxation for this round of tax inspections is that for inpidual studios and enterprises established by celebrities and webcasters, they must guide them to establish an accounting system in accordance with laws and regulations, and use the method of auditing to declare taxes.

影视、直播行业通过入驻园区申请核定征收的方式“避税”风险是巨大的，从税务机关依法严格实行核定征收的角度考量，不排除明星艺人和主播成为律师事务所、会计师事务所之后，第二批不能实行核定征收的行业。

The risk of “tax avoidance” in the film and television and live broadcasting industries through the application of approved collections by entering the park is huge. From the perspective of tax authorities’ strict implementation of approved collections in accordance with the law, it is not excluded that celebrities and anchors become law firms and accounting firms. Approve industries that cannot be subject to approved expropriation.

而对于其他所有行业，必须非常警惕使用“核定征收”的方式去制造虚假业务，毕竟这些动辄几亿的“前车之鉴”已经摆在那。

As for all other industries, we must be very vigilant about using "approved expropriation" to create false business. After all, these hundreds of millions of "learning lessons" are already there.

网络主播、明星艺人的偷逃税事件频发，为什么动辄就过亿的罚款？个人劳务所得适用最高45%的税率，个人经营所得适用最高35%的税率，但有一些地方个人经营所得享受核定征收，税率最低可达3%。

There are frequent tax evasion incidents by Internet anchors and celebrities, why are they fined more than 100 million yuan at every turn? Inpidual labor income is subject to a tax rate of up to 45%, and personal business income is subject to a tax rate of up to 35%. However, in some places, personal business income is subject to an approved tax rate, and the tax rate can reach as low as 3%.

GBAA今天深度剖析了“劳务报酬”和“经营所得”的区别，更指出了“核定征收”中的猫腻。很多所谓的税务筹划，无非就是粗暴的虚构业务。真正的税务筹划是战略性的，那些告诉你虚开一张发票就能解决的不叫技巧，叫“挖坑”。

GBAA today deeply analyzed the difference between "remuneration for labor services" and "operating income", and pointed out the tricks in the "approved collection". A lot of so-called tax planning is nothing more than crude fictitious business. The real tax planning is strategic. Those who tell you that you can solve the problem by issuing a false invoice are not called skills, called "digging holes."