股权份额小，也可以有控制权吗？ Can minority shareholders also have control?

继主播雪梨、薇娅等三起偷逃税案被查处之后，直播全行业查税再添新案例。2月22日，广州市税务局披露主播平荣（网名“驴嫂平荣”）偷逃税情况，对其追缴税款、加收滞纳金并处罚款共6200.3万元。

Following the investigation and punishment of three tax evasion cases including the anchors Sydney and Wei Ya, the whole industry of live broadcasting has added a new case of tax evasion. On February 22, the Guangzhou Municipal Taxation Bureau disclosed that the anchor Ping Rong (net name "Donkey Sister Ping Rong") had evaded tax and imposed a total of 62.003 million yuan in fines, including repayment of taxes, overdue fines.

广州市税务部门在税收大数据分析中发现网络主播平荣涉嫌偷逃税款，且经税务机关提醒督促仍整改不彻底，遂依法依规对其立案并开展税务检查。

In the analysis of tax big data, the Guangzhou tax department found that online anchor Ping Rong was suspected of tax evasion, and after being reminded and urged by the tax authorities, the rectification was still incomplete.

经查，平荣在2019年—2020年期间，通过隐匿直播带货佣金收入偷逃个人所得税1926.05万元，未依法申报其他生产经营收入少缴有关税款1450.72万元。

After investigation, Ping Rong evaded personal income tax of 19.2605 million yuan by concealing commission income from live broadcasts from 2019 to 2020, and underpayed 14.5072 million yuan in relevant taxes for failing to declare other production and operation income in accordance with the law.

广州市税务局稽查局考虑到平荣能积极配合检查并主动补缴税款，具有主动减轻违法行为危害后果等情节，依法依规对其偷逃、少缴的税款处以0.6倍罚款，加上追缴税款和加收滞纳金，共计6200.3万元。

Taking into account that Ping Rong can actively cooperate with inspections and pay taxes, and has actively mitigated the harmful consequences of illegal acts, the Inspection Bureau of Guangzhou Taxation Bureau imposed a fine of 0.6 times the amount of tax that he evaded and underpaid in accordance with laws and regulations, plus an additional On the other hand, the amount of taxes paid and late payment fines were levied, totaling 62.003 million yuan.

快手生态首次通报偷税主播 Kuaishou Ecology first notified tax evasion anchors

作为“美妆领域创作者”的二驴夫妇战绩虽不及快手头部的辛巴家族，但也是快手生态内的佼佼者。据第三方数据机构公开可查数据显示，2021年4月，“驴嫂平荣”店铺首次摘得快手月销售榜冠军，当月带货额高达5.68亿元。而在2020年5月，平荣夫妇曾携手董明珠共同直播带货，三小时成交额达3.1亿元。

As "creators in the field of beauty makeup", the two donkeys are not as good as the Simba family in Kuaishous head, but they are also the best in the Kuaishou ecosystem. According to publicly available data from a third-party data agency, in April 2021, the "Lvsao Pingrong" store won the first place in the Kuaishou monthly sales list, with a monthly sales volume of 568 million yuan. In May 2020, the Ping Rong couple joined hands with Dong Mingzhu to live broadcast and bring goods together, with a three-hour turnover of 310 million yuan.

目前，快手已封禁“驴嫂平荣”账号并关停其快手店铺。值得一提的是，这是快手生态内首次出现经由官方全网通报、偷税数额较高的主播。

At present, Kuaishou has banned the account of "Donkey Sister Pingrong" and closed its Kuaishou store. It is worth mentioning that this is the first time in the Kuaishou ecosystem that an anchor with a relatively high amount of tax evasion has been notified by the official network.

网红主播自查不彻底后果很严重 The anchor did not do a good job of self-examination

从广州市税务局的通报看，平荣主要通过隐匿直播带货佣金收入、未依法申报其他生产经营收入来偷逃税、少缴税款，并未涉及一些网络主播、明星艺人通常采取的税务筹划方式。

According to the Guangzhou Municipal Taxation Bureaus report, Ping Rong mainly evaded and underpaid taxes by concealing the commission income from live streaming and failing to declare other production and operation income in accordance with the law.

主播薇娅、雪梨及影视演员范冰冰税案中，都存在设立多家个人独资或合伙企业性质的工作室、咨询中心或营销策划中心等行为，目的都是转换收入性质，将个人取得的劳务报酬或工资薪金所得转为经营所得，从而规避个人所得税的45%最高边际税率。若适用经营所得核定征收，征收率大多只有3%—5%，个税税负大幅降低。

In the tax cases of anchor Wei Ya, Sydney, and film and television actress Fan Bingbing, there were acts such as the establishment of a number of sole proprietorship or partnership studios, consulting centers or marketing planning centers. Or wages and salaries are converted into business income, thereby avoiding the 45% maximum marginal tax rate of personal income tax. If the approved collection of business income is applicable, the collection rate is mostly only 3%-5%, and the tax burden of inpidual tax is greatly reduced

具体的计算方式我们后面会详解，但此次广州税务局是通过大数据筛查，并通知平荣自查的情况下，平荣还抱有侥幸心理，这必然导致巨额罚款的产生。

The specific calculation method will be explained in detail later, but this time, the Guangzhou Taxation Bureau passed the big data screening and notified Ping Rong to conduct a self-examination.

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

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.

网红主播如何利用“核定征收”避税？ How can Internet celebrity anchors use "approved levies" to avoid taxes?

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.

继主播雪梨、薇娅等三起偷逃税案被查处之后，广州市税务局对主播平荣（网名“驴嫂平荣”）偷逃税情况罚款共6200.3万元。

Following the investigation and punishment of three tax evasion cases, including the anchors Sydney and Wei Ya, the Guangzhou Municipal Taxation Bureau fined anchor Pingrong (net name "Donkey Sister Pingrong") for tax evasion totaling 62.003 million yuan.

网红主播如何利用“核定征收”避税的？我们通过“劳务报酬”和“经营所得”去分析。

How do Internet celebrity anchors use "approved levies" to avoid taxes? We analyze through "labor service remuneration" and "operating income".