In today’s hot search, the Zheng Shuang incident topped the list. On August 27, the Shanghai Municipal State Administration of Taxation released the news of "Shanghai Taxation Department Dealing with Zheng Shuang’s Tax Evasion Cases According to Law". Once the news was released, many people sighed that the illegal cost of tax evasion was really high!
The source pointed out: It was verified that Zheng Shuang did not declare 191 million yuan of personal income in accordance with the law from 2019 to 2020, tax evasion of 45,269,600 yuan, and other underpaid taxes of 26,520,700 yuan. This investigation was conducted on the "yin and yang contract" and the tax-related issues of performing arts projects that Zheng Shuang participated in after the taxation order of the film and television industry was regulated in 2018. It took more than four months to collect evidence from dozens of enterprises and institutions and hundreds of witnesses in more than a dozen provinces and cities. After investigating and analyzing a large number of financial and capital data, the facts were ascertained and dealt with.
Relevant person in charge of the First Inspection Bureau of Shanghai Taxation Bureau mentioned in response to reporters that Zheng Shuang will face back taxes, late fees and fines totaling 299 million yuan. Think about the original 160 million. If the tax is paid legally, even if the income will drop, it will not double. It can be seen how high the cost of illegality is.
Zheng Shuang’s "Yin-Yang Contract" incident is thought-provoking. When everyone discusses it, most of them revolve around the high income of the entertainment industry, and the high remuneration does not match the quality of the work.
From the perspective of fiscal and taxation, the author has a few thoughts:
Thinking 1: In the era of information sharing, big data brings convenience and “transparency” _p3_strong pspanstrong The fermentation of Zheng Shuang's incident began on the Internet,After Zhang Heng was exposed, the public opinion of netizens became louder and enthusiastic for discussion, and the state taxation department stepped in. Moreover, due to the complexity of the case and the involvement of many companies, investigations conducted by the State Administration of Taxation, led by the Shanghai Taxation Bureau, and assisted and coordinated by the local taxation bureaus of Tianjin, Zhejiang, Jiangsu, and Beijing, are no longer point-to-point inspections, but net fishing.
We check others on the Internet, and others check us on the Internet. I believe that many companies have checked their suppliers and their customers on the corporate credit information publicity website, and corporate applicants are also checking their favorite companies online Information. Corporate credit is becoming more and more important, and the information publicized by industry and commerce also needs to be paid attention to. Failure to publicize after the deadline will be included in the abnormal list, resulting in damage to corporate credit.
The use of electronic evidence makes the investigation of the case clearer. This incident is reflected in the chat screenshot provided by the whistleblower. With the popularization of communication tools, we enjoy convenience while also taking into account the risks. The collection of contract payments through WeChat, WeChat red envelope transfers, document sending, etc. can all be used as evidence. Since the chat history is two-way, one party can delete it, the other party can still save it, and it can still be provided as evidence. Therefore, we must use this tool correctly to avoid risks.
Thinking 2: Thinking determines behavior, and professional people do professional things
Zheng Shuang, Zhang Heng, and Shuang’s mother all aim to reduce taxes. In actual business consulting, many private enterprise bosses also have the same demands, believing that the tax burden is relatively high and want to pay as little tax as possible, but most of the private enterprise bosses will consult accounting, auditing, fiscal and taxation experts, rather than directly with customers. , Suppliers negotiate how to pay less tax. Zheng Shuang and the three are not professionals in finance and taxation, but they pretend to discuss how to split the 160 million income and how to pay less tax. This process seems to have not seen Zheng Shuang’s financial staff speak, I do not know whether it is for privacy considerations or they The lack of attention to finances, in short, they suffered a loss of "uncultured" this time.As a practitioner in the fiscal and taxation industry, the author believes that with our professional level, facing such a bold behavior by the boss, we will not unsuspect it.
In an enterprise, the financial department should be the most professional to solve the fiscal and taxation problems, and the operation of the enterprise is actually the movement of funds. From raising funds to start operations, investing funds for operations, and then having funds to start investing. Every step of the company is inseparable from financial support. If a boss neglects finances, underestimates the importance of finances, and only pays attention to the development of the business, it is like driving a car with only the accelerator but the brakes fail. The faster the speed, the higher the risk.
As financial staff, we also need to improve our ability to work. From obscurity to daring to speak up, our work is not only about vouchers and invoices in front of us, but also tax and decision-making support from afar. The best way to make others respect yourself is to improve your professionalism and become confident. When the boss and the business realize the importance of finance, finance has changed from grass to treasure. Financial promotion and salary increase, the risk of the company is reduced, and the society develops harmoniously.
Thinking 3: The cost of illegality is much higher than the tax cost
The Zheng Shuang incident fully reflects how high the cost of illegality is. The revenue is 160 million, and the illegal cost caused by it is as high as nearly 300 million. Looking at it from another angle, an enterprise has to do a business with a contract price of 160 million yuan and a cost of 299 million yuan or more. How should we consider whether we will do or not do this order? Think more optimistically, the cost of this order is zero, but in order to make this order, we have to lose 299 million in profit. Can we do it? Don't think of the taxes, late fees, and fines being collected as variable costs of the company, and think of it as the company's cash flow and corporate profits. At this time, can the company dare to take the risk?
Compared to taking risks, abiding by the law and paying taxes may bring lower cash flow and lower profits, but every penny of the enterprise is "loyal".It is stable and will not be taken out of the pocket because of tax audit. The illegally obtained cash is only the money temporarily stored in the pocket of the tax bureau. When the tax bureau checks, it will not only return the "contract amount", but also It is necessary to return the " capital occupation fee" and the "liquidated damages" because there is an intangible "contractual relationship" between the enterprise and the tax bureau.
Thinking 4: Don’t hold on to the fluke
In the live course two days ago, when I shared with you the conflict between finance and the boss, I mentioned that some bosses dare to take risks and not pay taxes. To pay less tax is to see that peers are also taking the risk of not paying taxes and paying less. I believe that Zheng Shuang thinks the same way. Maybe her colleagues are doing this, but it is her who is investigated. It is because of her being investigated that the tax bureau's attention to this industry is then aroused, and her colleagues will also face challenges. Don't have a fluke mind. After all, no matter what is good or bad, what happens to others is one percent, and what happens to yourself is one hundred percent.
The Bingbing incident a few years ago triggered a large number of performing arts stars to cancel Horgos’s studio. The Zheng Shuang incident will also make them continue to consider whether to pay attention to the management of contracts and whether to pay attention to finances and taxes. risks of. Artists exposed to the stage should set an example in society, guide young people, artists make mistakes, and enlarge them infinitely. If they cherish their feathers enough, they should know that in this industry, their business and professional capabilities can be gradually polished, which is a good reputation. It is difficult to establish a good image. The income level of artists is closely related to their character and reputation. For them, "goodwill" may be the most competitive asset. China is at a disadvantage.
Life is inseparable from economic activities, and businesses cannot be separated from financial management. If you want your business risks to be controllable, paying attention to financial management must be the first priority.Otherwise, the speed at which you make money will not keep up with the punishment.
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