On August 27th, everyone must have noticed this news: The State Administration of Taxation severely investigated and dealt with Zheng Shuang’s tax evasion cases in accordance with the law, and a total of 299 million yuan was fined.
specifically:
Recently, the Shanghai Tax Bureau to identify the first inspection Zheng Shuang 2019-2020 failed to declare personal income of 191 million yuan in accordance with the law, tax evasion of 45,269,600 yuan, and other underpaid taxes of 26,520,700 yuan 299 million 's punishment decision.
Zheng Shuang’s tax evasion amounted to 45.269 million yuan, and other taxes were underpaid by 26.5207 million. In the end, he was concurrently fined 299 million yuan. This is the largest fine after and Fan Bingbing . not heavy.
From this case, we can see two points: 1. The stars of the Chinese entertainment industry are indeed very earning.2. The phenomenon of tax evasion is serious.
The heavy penalties imposed by the country on star tax evasion this time reflect the determination to regulate the tax order of the film and television industry.
The larger background is what I have often said recently, The economic and social development of our country has shifted from the pursuit of efficiency first to a more balanced approach. Meeting of the Central Financial and Economic Committee
August 17 meeting pointed out:
1, must promote all people common prosperity as a focal point for the happiness of the people.
2. Increase tax , social security, transfer payments, etc., and increase precision, expand the proportion of middle-income groups, increase the income of low-income groups, and reasonably adjust high-income groups. bans illegal income.
3. should be cleaned up to regulate unreasonable income
, rectify the order of income distribution, and resolutely .
On August 26, 's deputy director of the Central Finance Office in charge of daily work, Han Wenxiu, pointed out: It is the fundamental way. Encourage hard work to get rich, innovation to get rich, encourage hard-working, legal business, and entrepreneurial leaders to get rich, allow some people to get rich first, get rich first, then get rich, help get rich later, does not engage in "killing the rich and helping the poor."
It can be seen from this that my country is fully entering the era of common prosperity. In this process, we will increase taxation efforts, clean up unreasonable income, and ban illegal income, but do not engage in scheduling. "Kill the rich and help the poor."
I said before,At present, my country's taxation system has embodied the characteristics of high income and high tax rate, and low income and low tax rate. For example, in the personal tax, the tax rate for taxable income does not exceed 36,000 yuan, the tax rate is only 3%, and the tax rate for the taxable income exceeding 960,000 yuan, the tax rate is as high as 45%.
But in reality, the wealthy people don’t pay a lot of personal taxes. According to the Ministry of Finance, in the first half of 2021, individual tax ( direct tax ) revenue was 722.2 billion yuan, far lower than the 3.524 billion value-added tax (indirect tax). Jia Kang, former president of Chinese Academy of Fiscal Sciences , once said that only 28 million people pay a tax in China, which is less than 2% of the total population. This shows that tax evasion is still quite serious.
The heavy penalties imposed by the State Administration of Taxation on Zheng Shuang’s tax evasion indicates that the country has begun a more serious rectification of tax evasion by the wealthy.
Nowadays, some institutional models to prevent tax evasion are slowly taking shape. For example, social security has gradually been levied uniformly by taxation. That is, basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and other social insurance premiums (that is, the five insurances we often call) are collected by the taxation department.
Previously, because the collection and management of social security and individual tax belonged to two different departments, the information channels were not smooth enough, and the minimum payment base of social security and the tax threshold were different. Big gap,Companies are not paying much. For example, the monthly income of some companies declared at the Social Security Bureau is 2,200 yuan, while the monthly income declared at the Tax Bureau is 6,000 yuan (the tax threshold is 5,000 yuan), so social security fees and individual taxes are paid very little .
However, it is difficult to do this after the social security is collected by the tax department.
Moreover, now China’s tax management information system has been gradually upgraded to Golden Tax Phase III (Golden Tax Phase IV may also come out in the near future), Golden Tax Phase III is plain Horizontal (all taxes, all departments, such as industry and commerce, customs, etc.) and vertical (general bureaus and sub-bureaus) are unified and networked. This system is very powerful, so powerful that it is difficult for any enterprise to make false or false accounts.
More importantly, my country's taxation system is constantly improving. Property tax represented by real estate tax is brewing. On May 11 this year, the Ministry of Finance and other four ministries and commissions held a symposium on the pilot work of real estate tax reform.
Various signs indicate that the real estate tax may soon enter the pilot phase, and it may be piloted as soon as this year.
The advent of real estate tax,This means that wealthy groups may face overpaying taxes. As we all know, the main asset of Chinese residents is real estate. Data from the Central Bank shows that Chinese household assets are dominated by physical assets , and housing accounts for nearly 70%. In the past 20 years, domestic housing prices have continued to rise. Many people have gained huge wealth from the appreciation of real estate, and they have paid a lot of money, but in fact they pay very little tax, because at present, real estate-related taxes in my country are basically in the transaction link, and the tax in the holding link is very high. few. The introduction of real estate tax will fill this loophole.
In short, in 2021, many things are changing. In addition to strengthening the crackdown on tax evasion of the rich, there are also recent Internet antitrust, school district housing reforms, teacher exchanges, and housing conditions. Fry and wait. The fundamental reason is that our country is entering an era of comprehensively promoting common prosperity and paying more attention to social equity.
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