News

On March 15, the topic of "Deng Lun tax evasion was recovered and fined 106 million yuan" set off a hot search and won the top search on Weibo.

In the past two years, there have been frequent news about the tax authorities cracking down on celebrities, internet celebrities, entertainers and anchors who evaded tax. There were Fan Bingbing and Zheng Shuang before, Wei Ya and Xue Li, and now Deng Lun... The handling of tax evasion and tax evasion is easy. It is to impose a sky-high fine, which shows that the situation is high-pressure and powerful.

So what is the legal responsibility for tax evasion? Will there be a heavier penalty for tax evasion again? How to define and supervise the tax evasion of celebrities, entertainers, and Internet celebrity groups?

Tian Qiuying, a lawyer from Beijing JAVY Law Firm, cooperated with the Rule-of-Law.com to express relevant views on the issue of tax evasion by an Internet celebrity anchor, and explained the rules and views of tax evasion.

Lawyer Tian Qiuying:

According to the provisions of Article 63 of my country's "Tax Collection and Administration Law", if a taxpayer forges, alters, conceals, or destroys without authorization account books and accounting vouchers, or lists more expenditures or does not list or understate income in the account books, Or refuse to declare or make a false tax declaration after being notified by the tax authority to declare, and fail to pay or underpay the tax due, which is tax evasion. If the tax is evaded, the tax authority will pursue the payment of the tax, collect overdue fines and impose a fine; if the amount constitutes a crime, it may also be investigated for criminal responsibility such as fixed-term imprisonment, criminal detention, and fine. Those who evade tax for many times will be calculated according to the accumulated amount of tax evasion and determine their legal responsibility, and those who constitute criminal recidivism will be punished severely.

According to the document requirements of the State Administration of Taxation, to define whether the anchor has tax evasion, it is mainly to examine whether the anchor has the behavior stipulated in Article 63 of the "Tax Collection and Management Law".

The common methods of tax evasion among the anchor groups include: concealing personal income, fictitious business conversion income, etc. The anchor Ping Rong involved in this case has concealed the commission income of live broadcast with goods and failed to declare other production and operation income according to law. Regarding how to supervise the streamer's tax evasion, it can be carried out by checking the financial transactions of his personal and affiliated companies, strengthening the construction of the reporting mechanism, and making full use of big data and other technological means, so as to urge the streamer to pay taxes in accordance with the law in an all-round way.

Summarize

Whether it is an internet celebrity, an anchor, a star, an artist, or we are ordinary people, they must abide by the requirements of the national tax management measures and pay taxes in accordance with the law.

This time, Deng Lun made a false declaration by changing the nature of his income through fictitious business, escaped and underpaid personal income tax, and was recovered and fined 106 million yuan! I hope to be able to sound the alarm to all stars and artists in the entertainment industry!

Paying taxes in accordance with the law is the duty of every citizen, and any tax evasion and evasion cannot escape severe punishment by the law.