On September 16, the State Administration of Taxation announced four tax-related cases involving two online anchors, one of whom was refusing to cooperate with tax evasion.1. The Third Inspection Bureau of the Guangxi Zhuang Autonomous Region Taxation Bureau handled the tax evasion case of Internet anchor Wu Chuan in accordance with the law.
In the early stage, the taxation department of the Guangxi Zhuang Autonomous Region found through analysis thatInternet anchor Wu Chuan was suspected of tax evasion. After being reminded, urged for rectification, and interviewed and warned, Wu Chuan still refused to cooperate with self-examination, rectification, and back payment of taxes., then a tax inspection was carried out on it in accordance with the law.
After investigation,Wu Chuan earned income from online live broadcasts from 2018 to 2021. He failed to file tax returns in accordance with the law and underpaid personal income tax of 8.2791 million yuan, of which 3.6218 million yuan was evaded through false declarations and other methods such as changing the nature of income.
The Third Inspection Bureau of the Guangxi Zhuang Autonomous Region Taxation Bureau, in accordance with the "Individual Income Tax Law of the People's Republic of China", the "Administrative Penalty Law of the People's Republic of China", the "Tax Collection Management Law of the People's Republic of China" and other relevant laws and regulations,Wu Chuan was required to pay back taxes, add late fees and fines totaling 13.5908 million yuan.
Recently, the Third Inspection Bureau of the Guangxi Zhuang Autonomous Region Taxation Bureau has issued a "Tax Treatment Decision" and a "Tax Administrative Penalty Decision" to Wu Chuan in accordance with the law.
The relevant person in charge of the Third Inspection Bureau of the Guangxi Zhuang Autonomous Region Taxation Bureau stated that the taxation department will continue to strengthen tax supervision of online live broadcasting practitioners, seriously investigate and deal with tax-related violations in accordance with the law, and promote the development of the industry in a standardized and standardized manner.
2. The Inspection Bureau of the Xinjiang Changji Hui Autonomous Prefecture Taxation Bureau investigated and dealt with a case of failure to handle the final settlement and settlement of comprehensive personal income tax in accordance with the law.
In the early stage, when the taxation department of the Xinjiang Uygur Autonomous Region conducted post-facto inspections on the settlement and settlement of comprehensive personal income tax, it was discovered thatInternet anchor Shan Yahui obtained comprehensive income and failed to complete the final settlement of personal income tax in 2021, so he was investigated in accordance with the law.
After investigation, the taxpayer Shan Yahui failed to truthfully handle the final settlement and settlement of comprehensive personal income tax for 2021 within the statutory period and underpaid personal income tax.
After repeated reminders and urgings from the tax department, Shan Yahui still failed to truthfully handle the financial statements. The tax department filed a case for inspection.
In accordance with relevant laws and regulations such as the Individual Income Tax Law of the People's Republic of China, the Tax Collection Management Law of the People's Republic of China, the Administrative Punishment Law of the People's Republic of China, and other relevant laws and regulations, the Inspection Bureau of the Taxation Bureau of Changji Hui Autonomous PrefectureA total of 327,500 yuan was imposed on Shan Yahui to repay taxes, add late fees and fines.
Recently, the tax department has delivered the "Tax Treatment Decision" and "Tax Administrative Punishment Decision" in accordance with the law. Shan Yahui has paid all taxes, late fees and fines in accordance with regulations.
The relevant person in charge of the Taxation Bureau of the Xinjiang Uygur Autonomous Region reminds taxpayers to check whether there were any situations in previous years that should have been settled and settled but were not, tax declarations and payments were not standardized, taxable income was not declared, etc., and they should be corrected as soon as possible.
If the tax authorities discover that there are tax-related problems, they will send tax documents to them electronically, in writing, etc., on the basis of reminders, supervision for rectification, and interviews and warnings, to remind and urge taxpayers to make rectifications. For taxpayers who refuse to make rectifications or whose rectifications are incomplete, the tax authorities will recover taxes and late payment fees in accordance with the law, and include them in the list of key personnel for tax supervision, and strengthen the review of their declarations for the next three tax years; if the circumstances are serious, they will be filed for inspection in accordance with the law.
3. The Seventh Inspection Bureau of the Chongqing Municipal Taxation Bureau handled the tax evasion case of Yuan Bingyan and her affiliated companies in accordance with the law.
In the early stage, the Chongqing tax department found through analysisYuan Bingyan has tax-related risks. After being reminded, urged for rectification, and interviewed for warning, Yuan Bingyan still did not make complete rectifications. In addition, her affiliated companies were suspected of tax evasion, so a tax inspection was carried out on her in accordance with the law.
After investigation, Yuan Bingyan received part of the labor remuneration and failed to file a tax return in accordance with the law and underpaid personal income tax; she also used part of the personal consumption expenditures to be illegally disbursed in her controlled affiliated enterprises and underpaid personal income tax. Its affiliated companies have tax-related issues such as underpayment of value-added tax and corporate income tax for personal consumption expenditures in the enterprise in violation of regulations, and failure to withhold and pay personal income tax.
During the tax inspection process, Yuan Bingyan actively cooperated with the tax authorities to provide truthful information and proactively reported tax-related illegal activities that the tax authorities had not yet grasped.
Considering the above situation comprehensively, the Seventh Inspection Bureau of the Chongqing Municipal Taxation Bureau, in accordance with the "Personal Income Tax Law of the People's Republic of China", the "Enterprise Income Tax Law of the People's Republic of China", the "Tax Collection Management Law of the People's Republic of China", the "Administrative Penalty Law of the People's Republic of China" and other relevant laws and regulations,Yuan Bingyan was required to recover taxes, add late fees, and impose fines totaling 2.9738 million yuan; her affiliated companies were required to recover taxes, add late fees, and impose fines totaling 1.3298 million yuan.
The Seventh Inspection Bureau of the Chongqing Municipal Taxation Bureau has served Yuan Bingyan and her affiliated companies with a "Tax Treatment Decision" and a "Tax Administrative Penalty Decision" in accordance with the law. Yuan Bingyan and her affiliated companies have paid off tax fines and late fees in accordance with regulations.
The relevant person in charge of the Seventh Inspection Bureau of the Chongqing Municipal Taxation Bureau stated that the tax department will continue to strengthen tax supervision in the entertainment field, seriously investigate and deal with tax-related violations in accordance with the law, continuously improve the tax law compliance of employees and enterprises in the entertainment field, and further create a fair tax environment governed by the rule of law.