This afternoon, some netizens broke the news that seeing the news, it was rumored that Wei Ya (real name: Huang Wei), the first female anchor of Taobao, would make a comeback in March. According to a technology self-media posted on the public account today, Wei Ya is seeking a comeback, or re-broadcast on Taobao at the latest in March this year, but the article has now been deleted.
"Just after seeing the news, Wei Ya's assistants and models have come back to live broadcasting. Rumored that I will also make a comeback in March? At that time, her account was blocked on the Internet, and there were two views, one was firmly supportive, and the other was that she should give another chance to actively pay back taxes. If she makes a comeback, doesn't that mean Sydney they can also make a comeback? There are good dramas to watch in the live broadcasting industry. ”
Is the news of Via's comeback true?
According to the City Express, "We have not received any plans from Viafang to rebroadcast." A small second on Taobao Live said that Wei Ya's rebroadcast was "unlikely." For the news of Via's comeback, the relevant staff on the qianxun side have not responded.
Taobao Live Xiao Er said that he did not receive Wei Yafang's plan to rebroadcast.
In December last year, Via was chased for tax evasion, collected late fees and fined a total of 1.341 billion yuan. The former queen of goods also quickly fell silent because of the tax evasion incident, not only the Weibo account was banned, but also the Weiya account could not be found on Taobao and Douyin.
The Inspection Bureau of the Hangzhou Municipal Taxation Bureau said in response to media Q&A that according to the period from 2019 to 2020, Huang Wei evaded taxes by concealing the commission income obtained from the live broadcast platform; through the establishment of a number of individual-owned enterprises and partnerships such as the Shanghai Weihe Enterprise Management Consulting Center and the Shanghai Dusu Enterprise Management Consulting Partnership, the income from labor remuneration such as commissions and pit fees obtained by her personal engaging in live streaming was converted into enterprise operating income to false declarations and evaded taxes Engaging in other production and business activities to obtain income, but failing to declare and pay taxes in accordance with law.
In other words, Via has converted the income from personal wages and salaries and labor remuneration into the operating income of the sole proprietorship enterprise through the establishment of multiple sole proprietorship enterprises.
The reason for this operation is that the two different tax payment methods involve a large difference in the amount of tax paid. Taking the income from carrying goods as an example, here we mainly consider income tax, because income tax is the most important.
1. If the commission income is obtained in an individual capacity, in nature, this belongs to the labor remuneration income stipulated in the Personal Income Law, and the labor remuneration income is part of the comprehensive income, which is taxed according to the excess progressive tax rate of 3% to 45%.
2. It is assumed that sole proprietorships and self-employed persons are the main body for obtaining income.
The income obtained by individuals and individuals is business income, and according to the current relevant provisions of individual income tax, a five-level excess progressive tax rate of 3% to 35% is used.
3. If the company is the main body that obtains income, then after the company as the main body pays 25% of the corporate income tax, the after-tax profits are distributed to the individuals of the Internet celebrities, and 20% of the dividend personal income tax is also required.
According to the current tax law, according to the different business entities, the income obtained by Internet celebrities is nothing more than the above-mentioned tax payment method.
Then suppose that an Internet celebrity also earns 20 million yuan a year, and different entities are in the following situation in terms of income tax.
Note: Only income tax is considered here, not VAT, etc.
From here, we can see that if the natural person is the main body of operation, the tax burden is still higher than that of the company and the individual, and the maximum comprehensive income is the marginal tax rate of 45%.
Obviously, the income of a volume like Via will certainly not obtain income in the name of an individual, on the one hand, the payment of remuneration on the one hand is the need to obtain invoices, individuals can not do hundreds of millions of invoices, on the other hand, generally reach this scale of Internet celebrities, it is impossible to complete all the work with a person's ability, in order to obtain income at the same time there will be corresponding operating costs, which is mainly employee labor costs, fixed expenditure costs of live broadcast venues (rent, water and electricity, office supplies, etc.), The cost of traffic (in order to obtain platform traffic for traffic delivery), these costs if you operate as a natural person as the main body can not be deducted before calculating the income, personal comprehensive income will be 60,000 a year minus expenses, can not deduct operating costs.
Earlier we assume that 20 million is directly an income, then we assume that 20 million is a business amount, in order to take the cost into account, we assume a profit margin, such as a taxable income rate of 50%.
At this time, let's look at the situation of income tax.
In this case, we can see that it is obviously not cost-effective to use natural people as the main body of business to obtain income, and you cannot deduct the costs associated with your operation.
After obtaining legal and compliant cost bills, we can deduct operating costs, calculate taxable income and then pay taxes, so that the natural income tax is reduced.
Of course, how much this income tax is reduced is related to your income rate, and the lower your income rate, the less natural income tax there is, which reflects tax fairness.
But in fact, because the proportion of the operating cost of internet celebrities is relatively low, that is, its income rate is relatively high, and many operating costs may not be able to obtain deduction certificates.
What to do? In some places, the approved levy is very low, such as what high-tech parks and what entrepreneurial parks in previous years, the approved levy can be given to less than 1%.
It's not that the tax rate has changed, it's that the benchmark you need to pay has changed.
Your income is 1 million, that is, take 1% of it is also 10,000 as a benchmark, equivalent to the state can not calculate, even if you earn 10,000 yuan, and then pay personal production and operation income tax, according to the provisions of 30,000 or less is 5%, that is, only use to pay 500 yuan in taxes.
The establishment of a sole proprietorship enterprise and the reuse of tax approval policies have become the "classic operation" of anchor tax avoidance.
Therefore, everyone also feels that the sole proprietorship and the approved collection were originally formulated by the state to take into account the cost of taxation and also take into account the survival of small and micro enterprises.
As a result, it is used by people who make more than a billion a day, which is a problem.
Less than 3 months after the tax evasion incident, why did the news of Via's comeback spread widely?
"In fact, people in the live broadcast industry in Hangzhou said so as early as a few years ago." According to the general manager of the marketing department of an MCN institution in Binjiang, Hangzhou, this may be related to the recent live broadcast of an account called 'Bee Surprise Society' in Diantao (Taobao Live Broadcast App). "The anchors who started the broadcast are all the assistant broadcasters who originally appeared in the live broadcast room of Via, and many practitioners in the industry feel that this is a signal that Via will come back."
However, for Via's comeback, the general manager said that the possibility is not very large, "If Via makes a comeback, will Sydney and Lin Shanshan also make a comeback?" ”
As a former sister of Taobao Live, Wei Ya is inseparable from the Qianxun company she is in.
In September 2019, Qianxun (Hangzhou) Culture Media Co., Ltd. was established in Hangzhou, and its legal representative is Dong Haifeng, Wei Ya's husband. Among the top ten MCNs in China, Hangzhou accounts for 6, and Qianxun is the undisputed top card.
In addition, in terms of the anchor matrix, in addition to Wei Ya, the matrix also includes stars such as Lin Yilun, Qi Wei, Haiqing, Li Jing, Li Xiang, Teng Yujia, Shi Yang Beauty Teacher, Ashigo VCRUAN and other Weibo celebrities, as well as fashion KOL late night Teacher Xu. These anchors can put forward demand, through feedback to the operation team, Qianxun according to the previous data of the live broadcast to give specific suggestions on the brand, number of scenes, goods, etc., and the anchor then makes matching choices on the pallet provided by the base. Anchors also have a certain degree of autonomy to match and select goods and brands.
According to the judgment of the circle of friends sent by some staff of Qianxun Company, after Wei Ya stopped broadcasting in December last year, her live broadcast team was not disbanded or laid off, and she resumed work after a week of vacation, and is currently temporarily serving other anchors.
The Weiya incident is not only due to its own fame and high popularity, but also the tax knowledge behind its incident is a "typical case". Therefore, for the dynamics of the Via incident, many people in the industry have pricked up their ears and waited to see if he can make a comeback.
Shenzhen Business Daily Comprehensive
Edited by Xiao Xiaojun
Editor-in-charge Li Yan
Executive Producer Wang Bo
Proofreader Tan Lugang
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