Donkey Sister-in-law Pingrong (data map)
Why does the Guangzhou Municipal Tax Department inspect Pingrong?
Recently, the tax department of Guangzhou City, Guangdong Province, through the analysis of tax big data, found that the network anchor PingRong (network name: Donkey Sister-in-law PingRong) was suspected of evading taxes, and carried out a comprehensive and in-depth tax inspection according to law.
After investigation, between 2019 and 2020, Pingrong evaded personal income tax of 19.2605 million yuan by concealing the commission income from live streaming, and did not declare other production and operation income according to law to pay less than 14.5072 million yuan of customs duties. In accordance with the Provisions of the Individual Income Tax Law of the People's Republic of China, the Law of the People's Republic of China on the Administration of Tax Collection, the Administrative Punishment Law of the People's Republic of China and other relevant laws and regulations, in accordance with the Discretionary Standards for Tax Administrative Penalties in the Guangdong Provincial Tax System, Pingrong was punished with a total of 62.003 million yuan for recovering taxes, collecting late fees and imposing a fine of 0.6 times. A few days ago, the Inspection Bureau of the Guangzhou Municipal Taxation Bureau has sent a decision on tax administrative treatment penalties to Pingrong in accordance with the law.
The Inspection Bureau of the Guangzhou Municipal Taxation Bureau investigated and dealt with the suspected tax evasion of network anchor Ping Rong (screen name: Donkey Sister-in-law Ping Rong), and the relevant person in charge of the bureau answered reporters' questions on the investigation and handling of the case.
1. Why does the Guangzhou Municipal Tax Department inspect Pingrong?
A: Recently, the Guangzhou Municipal Taxation Department found that the network anchor Pingrong was suspected of evading taxes in the big tax data analysis, and after being reminded and urged by the tax authorities, the rectification was still incomplete, so it filed a case in accordance with laws and regulations and carried out a comprehensive and in-depth tax inspection.
2. What are the illegal facts of Pingrong?
A: During the period from 2019 to 2020, Pingrong has hidden the commission income of live streaming to evade taxes, as well as failing to declare other production and operation income in accordance with the law and underpaying taxes.
In accordance with the provisions of the Individual Income Tax Law of the People's Republic of China and the Law of the People's Republic of China on the Administration of Tax Collection, our bureau determined that it had hidden personal income to evade personal income tax by 19.2605 million yuan, and failed to declare other production and operation income according to law and underpaid taxes by 14.5072 million yuan.
3. How is the multiple of the fine in this case determined?
A: Paragraph 1 of Article 63 of the Law of the People's Republic of China on the Administration of Tax Collection stipulates that if a taxpayer evades taxes, the taxation authorities shall pursue the taxes and late fees that he or she does not pay or underpay, and impose a fine of not less than 50% but not more than 50% of the tax that is not paid or underpaid. Paragraph 2 of Article 64 of the Law of the People's Republic of China on the Administration of Tax Collection stipulates that if a taxpayer fails to make a tax declaration and fails to pay or underpays the tax payable, the taxation authority shall pursue the tax or underpayment of the tax or late fee, and impose a fine of not less than 50% but not more than 50% but not more than five times the tax that is not paid or underpaid.
Our bureau adheres to the principle of proportionality in accordance with laws and regulations and excessive penalties, and at the same time comprehensively considers that Pingrong can actively cooperate with the inspection after the inspection and filing of the case, and takes the initiative to pay back taxes, and has the circumstances of taking the initiative to reduce the harmful consequences of illegal acts, in accordance with Articles 63 and 64 of the "Law of the People's Republic of China on the Administration of Tax Collection" and Article 32 of the "Administrative Punishment Law of the People's Republic of China", in accordance with the "Guangdong Provincial Tax System Tax Administrative Punishment Discretionary Benchmarks", Pingrong shall be fined 0.6 times for the tax evaded by concealing the commission income from live streaming and for failing to declare other production and operation income underpaid in accordance with the law.
Dong Mingzhu once invited Pingrong and his wife to live broadcast together, and sales exceeded 310 million yuan
The reporter found out through the Tianyancha APP that "Donkey Sister-in-law Pingrong" is the head anchor of a network live broadcasting platform, with 24.79 million fans, and her husband is also the anchor of the platform with 43.71 million fans. In a live streaming sales list in April last year, "Donkey Sister-in-law Pingrong" ranked fourth after anchors Wei Ya, Li Jiaqi and Sydney.
In May 2020, Gree Dong Mingzhu invited Pingrong and his wife to broadcast live together, and sales exceeded 310 million yuan.
Mr. and Mrs. Ping Rong (first from the right) live-streamed the network map with Dong Mingzhu
At the end of 2020, Pingrong once took the goods live in the form of PK in the live broadcast room, introducing a supposedly anti-radiation matsutake wine, drinking two or two can be anti-radiation, but also completely cure insomnia symptoms. After the matter was exposed by a blogger, Wang Hai, a professional counterfeiter, forwarded that he would follow up on the matter. After that, the Pingrong couple took the initiative to apologize and compensate.
On May 23, 2021, a digital blogger released a video saying that he purchased a Duowei 12Pro mobile phone in the live broadcast room of "Donkey Sister-in-law Pingrong", and entered the network access license information on the back of the mobile phone packaging through the relevant website of the Ministry of Industry and Information Technology, and the information queried was inconsistent with the purchased mobile phone. Bloggers believe that they bought a "cottage" Duowei mobile phone. Subsequently, the platform responded that the quality inspection report from a third party showed that there was a quality problem with the product, and the consumer who had paid for it made an outbound call, and the consumer would receive a full refund from the platform within 3 working days, and did not have to return the mobile phone.
According to Upstream News
The four major network anchors have all found clues through big data analysis of taxation
The reporter noted that the Pingrong tax evasion case is the fourth case of network anchor tax evasion publicly exposed by the tax department. Previously, the tax department publicly disclosed the tax evasion cases of Wei Ya, Sydney and Lin Shanshan.
Since the tax department strengthened the daily tax management of employees in the field of culture and entertainment in September last year, the tax evasion of network anchors and celebrities has been severely cracked down, and the investigation and handling of typical cases of tax evasion in the field of culture and entertainment has also increased. The tax department requires network anchors to self-check and make up taxes before the end of last year, and the punishment can be mitigated, and thousands of network anchors have already made up taxes before the end of last year.
The four cases of tax evasion by network anchors that have recently been publicly exposed are all clues of tax evasion found in the analysis of tax big data.
It is understood that in recent years, the tax department has effectively strengthened tax supervision over the platform economy, live streaming with goods, etc., and given full play to the role of tax big data to investigate and deal with many tax evasion cases. Experts believe that with the continuous increase of tax supervision and the increasing power of tax big data, any tax evasion behavior that is lucky and reckless will be severely punished according to law.
In terms of specific tax evasion methods, Pingrong, like Wei Ya, has hidden commission income obtained from live broadcast platforms to evade personal taxes. According to the current individual tax regulations, commission income is a comprehensive income in individual tax, and an excess progressive tax rate of 3% to 45% is applicable, of which the taxable income exceeds 960,000 yuan, and the maximum individual tax rate of 45% is applicable.
The platform economy is a new form of economic development, which has played an active role in better meeting consumer demand, promoting the transformation of new and old kinetic energy, and promoting high-quality economic development.
Experts believe that in the process of rapid development of the platform economy, the tax violations of some network anchors have disrupted the order of tax collection and management and undermined the market environment of fair competition. The tax department investigates and deals with the tax violations of relevant network anchors in accordance with laws and regulations, which is conducive to the long-term standardized and healthy development of the platform economy.
When the National Tax Work Conference held at the end of last year made arrangements for this year's key work, a major point was to implement the normal and long-term work mechanism of cracking down on the "three fakes" and severely punish all kinds of tax evasion. In addition to the Pingrong tax evasion case, the tax department has recently announced a number of tax-related illegal cases, which also reflects the tax department's continuous strengthening of tax supervision and continuing to maintain a high-pressure situation of "zero tolerance" for various tax violations.
According to CBN
Donkey Sister-in-law Pingrong Kuaishou account is no longer retrievable
Donkey sister-in-law Pingrong, a network celebrity of the Kuaishou live broadcast platform, the wife of the Kuaishou anchor "Two Donkeys", and the number of fans on the Kuaishou platform is 24.19 million. In April last year, on the live streaming sales list, Donkey Sister-in-law Pingrong ranked fourth after Wei Ya, Li Jiaqi and Sydney. The account with her and her husband as her avatar has 43.44 million followers.
On the evening of the 22nd, the reporter noticed that at present, the account of donkey sister-in-law Pingrong cannot be searched on the Kuaishou platform, and the account with her and her husband "two donkeys" as the avatar still exists.
Editor| Chen Yu guo juan