Recently, the State Administration of Taxation investigated and dealt with the tax evasion case of "Tandian" Internet celebrity Bai Bing based on tax big data analysis.After investigation, Bai Bing underpaid personal income tax, value-added tax, deed tax and other taxes by a total of 9.1118 million yuan from 2021 to 2024 by changing the nature of income and making false declarations.
After obtaining a large amount of evidence, the inspectors interviewed Bai Bing. In the face of conclusive evidence, Bai Bing admitted the fact that he changed the nature of his income by setting up empty individual industrial and commercial households and obtained income through the company's false expenditures. At the same time, he also voluntarily admitted that he underpaid deed tax by falsely declaring the price of second-hand houses and borrowing money from the company for personal consumption.
Bai Bing said publicly, "I am deeply aware of my mistakes, willing to accept punishment, and fully cooperate with the tax authorities to complete rectifications. At the same time, I also realize that as a public figure, I must operate in compliance, pay taxes in accordance with the law, and play a good role as a model and leader."
Many netizens are also very curious, why is Bai Bing not in jail after escaping for nearly ten million yuan? In this regard, relevant lawyers stated that according to Article 201 of the Criminal Law, tax evasion is not a crime. It must also meet the "large amount of tax evasion (more than 100,000)" and "account for more than 10% of the tax payable." Bai Bing's amount far exceeded the standard, and only the proportion is unknown. In theory, it has hit the criminal red line.
However, the law gives first-time offenders an opportunity to reform. After the tax authorities issue a recovery notice, if they can pay back taxes, pay late fees and have been subject to administrative penalties, they will not be held criminally responsible. Bai Bing was able to avoid prison precisely because he paid 18.9124 million yuan in full in exchange for criminal immunity.
However, this buffer is not unlimited. If you have been criminally punished for tax evasion within five years, or have been given two or more administrative penalties by the tax authorities, a criminal case will be filed directly if you are investigated again, without any chance of tax repayment or exemption.
