Now celebrities are keen to set up studios, and often see the news of a celebrity's cancellation of the studio. What does the studio do? Some studios are indeed brokerage companies equivalent to celebrities, carrying out various businesses. However, some celebrities, who clearly belong to a certain economic company, still set up individual studios, which is incomprehensible. In fact, the main purpose of this kind of studio is not business, but accounting and spending.
According to my country's tax law, personal income exceeding 960,000 yuan is required to pay 45% of personal income tax. Feel this ratio, it's nearly half if it's over 1 million. For example, Zheng Shuang’s 160 million piece pay, according to this tax, requires nearly 80 million. Zheng Shuang is definitely reluctant, so she played the Yin-Yang contract, so she was also punished.
If you don't engage in yin and yang contracts, God's operation will come, and a personal studio will be established. Most of the star personal studios are sole proprietorships and do not have to pay 25% corporate income tax. Only need to pay personal income tax, value-added tax and value-added tax surcharges, personal income tax is applicable to an excess progressive tax rate of 5%-35%, but generally speaking, the comprehensive tax rate of personal studios can be controlled at about 3%-7%.
If the salary is paid directly to the star individual, the tax rate is 45% according to the labor remuneration. If it is paid to the brokerage company, it needs to pay 25% of the corporate income tax and 20% of the dividend tax, which are much higher than the sole proprietorship. Tax point.
If this is not intuitive enough, you can look at an example. If a small star earns 4 million yuan a year and pays taxes normally, he needs to pay 1.8 million in taxes. He will eventually be left with 2.2 million. He set up a studio, controlled the comprehensive tax rate to 7%, and needed to pay 280,000 taxes, leaving him with 3.62 million in the end.
This is just the tax rate for normal studios. In fact, they have a more magical operation, which is "tax haven". The first recommendation here is Horgos . Horgos was originally a small town in the northwestern border of China. In recent years, it has come into the public eye with a large number of film and television dramas. That is, the common Horgos movie and television company, Horgos movie star studio.
What caused all this was the "five exemption and five halving" tax policy. In May 2010, Khorgos became an economic development zone and implemented the policy of “five exemptions and five halves”, that is, newly registered enterprises will be exempted from corporate income tax for five years, and after the expiration, they will be exempted from the local share of corporate income tax for five years. . Since then, a large number of celebrities have come to register personal studios and set up film and television companies. Because there is almost no need to pay taxes, up to more than 4,000.
Now that the "five exemption and five halving" policy is coming to an end, all the cases where a large number of celebrities write off their personal studios are still due to tax avoidance. Of course, they still have a new choice-Hainan. In May 2020, Hainan introduced a new tax policy: Hainan’s corporate income tax rate was reduced from 25% to 15%. For high-end talents and talents in short supply, the personal income tax of more than 15% will be exempted. For a time, Hainan became a new tax haven, with more than 1,600 newly established companies this year.
In addition to accounting, the studio has another purpose, which is to spend money. Many of the celebrities’ large-value consumer goods are not purchased by individuals, but by studios. Individuals still have to pay taxes on large-scale consumption. Using a studio is a corporate act, and it has been converted into a corporate tax with a lower tax rate.
To give an interesting example-to keep a pet, if an ordinary person buys a dog, it is a pet and a dog. But celebrities are different, they are called guard dogs. Buying a dog, in the name of a studio, can be registered as a protective dog, which can effectively reduce corporate profits and thereby reduce corporate income tax taxes.
If registered as a guard dog, it is equivalent to a company employee. The pet's daily feed, life check, optimizing the living environment and other expenses can be included in the company's expenses and all can be reimbursed. This is the real reason why celebrities keep a few pets at every turn. Don't underestimate a dog, high-level pet dogs often cost hundreds of thousands, so keep a few and think about the effect.
The above, according to experts and industry insiders, are all legal, called legal tax avoidance. These behaviors themselves cannot be faulted. What I want to ask is,Is it reasonable?
Taxation is an important adjustment method for the redistribution of national income. As a specific high-income group, the income of celebrities has far exceeded the law of value. Under such circumstances, is it reasonable to engage in such legal tax avoidance? Ordinary people who earn 40,000 a year have to pay 4,000 taxes; the star mentioned earlier pays 280,000 instead of 4 million. Is it reasonable?
Since it is legal but unreasonable, it can only show that the law is unreasonable. The provisions of the tax law for celebrities should not be the same as ordinary people; incomes that far exceed the law of value should have taxation methods that match them.
There is also a special economic zone such as Horgos. The tax reduction and exemption policy is designed. Shouldn't the purpose be to develop industries and attract real enterprises to invest in revitalizing the economy? Is it to set up a "shell" company to legally avoid tax? What exactly does this operation bring to the development of Horgos?
Now that the country has begun to vigorously rectify the high salaries of celebrities, we should also pay attention to the issue of celebrity studios. The contrast between high income and low tax should be solved.
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