Weiya has been under investigation for more than half a year. What is the attitude of the local government?
levying labor income tax as business income tax is the most common method used by anchors. Anchors engaged in e-commerce and live broadcasts convert labor income and personal income into business income, falsely declare underpayment of personal income tax, and steal If the tax rate is changed, once this situation is investigated, not only will the tax be paid back in accordance with the law, but also a fine of 0.5-3 times will be faced.
The most shocking thing is that in December 2021, during the initial audit of the fourth phase of the Golden Tax, anchor Wei Ya was found to have concealed personal income, fabricated business conversion income, and made false declarations between 2019 and 2020. 643 million yuan of taxes were evaded through other methods, and 60 million yuan of tax was underpaid in other ways.
Among them, what Weiya uses most is to set up individual industrial and commercial households in tax depressions to convert the labor income tax paid on the original personal income into the personal business income of the enterprise. Moreover, in the tax depressions, you can also enjoy the assessed personal tax, which can greatly The amount of tax payable is reduced. According to reports, Weiya and her husband own more than 20 companies in total, and there are countless individual businesses and sole proprietorships used for invoicing and money laundering.
According to the provisions of Articles 2, 3 and 10 of my country's " Personal Income Tax Law ", labor remuneration should be paid on a monthly or monthly basis together with salary income, author remuneration income and royalties income. Individual income tax is calculated and paid on a sub-item basis. From March to June of the following year, the final settlement will be made. Comprehensive income is subject to an excess progressive tax rate of 3% to 45%. For the portion of the annual taxable income that exceeds 960,000 yuan, personal income tax is calculated and paid at a tax rate of 45%.
For example, if Weiya has a labor income of 4 million, if it is taxed normally and taxed at the rate of 45%, then it needs to pay 4 million * 45% = 1.8 million. If it is taxed according to the corporate business income tax, it will be taxed at the rate of 35%. To pay taxes, you need to pay 4 million * 35% = 1.4 million. If you set up an individual industrial and commercial household in a tax depression and enjoy approved collection, the minimum individual tax is assessed at about 1%, then you need to pay 4 million * 1% = 40,000. The direct difference is nearly 30 times.
This is really unfair to other industries. Therefore, starting from January 2022, the tax depression will completely cancel the approved collection of the media industry, directly killing the film and television media industry in 2021. Therefore, to convert labor remuneration into corporate income, the nature of the items obtained by the taxpayer should be identified and tax defined. For income obtained by individuals, if it is difficult to define the taxable income items, the taxation authority of the State Council shall determine it. Converting labor remuneration into business income without legal basis carries the risk of being investigated and punished by the tax authorities.
So how should individuals pay taxes on their income? What is the attitude of the local government?
is currently more suitable. In addition to issuing invoices at the tax bureau, you can also set up a one-person limited company by yourself, specifically to undertake business and do real business. The company's own tax pressure can be solved in a country with preferential tax policies. If it is handled in the park, the park can provide industrial support incentives for enterprises. For the value-added tax and corporate income tax paid by the enterprise, 70-90% of the value-added tax and corporate income tax paid by the enterprise will be rewarded to the enterprise according to the local retention.
Local governments also need fiscal revenue, so they acquiesce to these approved collections. However, now individual individuals are not allowed to handle approved collections for cultural media and approved collections for equity investments. For the assessment and collection of services and trade, it can still be done with
