Singles' Day Pre-Sale Ends! Li Jiaqi 10.653 billion, Wei Ya 8.252 billion! Behind the huge sales, how much tax does the anchor have to pay?
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Wei Ji was difficult to get rid of
Live broadcast a brother and a sister again set a record
On the evening of October 20, the first round of pre-sales of this year's Double Eleven was officially opened.
Taobao live broadcast data shows that a total of 488 million people watched the live broadcast of Li Jiaqi and Wei Ya, the two head anchors, with a total turnover of 18.9 billion yuan.
According to Wind statistics, in 2020, 4124 listed companies had revenues of less than 19 billion yuan, that is to say, the sales revenue of the two people on that day outperformed the annual operating income of more than 4,000 listed companies.
These figures not only shocked passers-by, but even Li Jiaqi himself was very surprised, posting, "We see 20 million people every day, 250 million today." All the girls, where did you come from? ”
Behind this jaw-dropping sales figure, how are the anchors paying taxes? How much tax should I pay?
How much tax do network streamers have to pay?
Are big data regulators afraid?
In recent years, online live broadcasting has been very popular, and the income of anchors has also risen. In the eyes of the outside world, the anchor can get the income with the goods, and it is enough to pay taxes according to law. But a while ago, the Zhengzhou Jinshui District Taxation Bureau posthumously collected more than 6 million taxes from an Internet celebrity, which made people wonder how the Internet celebrity anchor should pay taxes? How much to pay?
1. How much tax should be paid on a live broadcast?
The income of anchors with goods is generally divided into three parts, one is the pit fee, the second is the sales commission of the ladder system, and the third is the audience tip income of some platforms. On the other hand, the income of the anchor needs to be divided with the institution, which is generally between 30% and 50%.
The applicable tax rate for anchors depends on the nature of income, taxpayer status, business model and taxation method.
1. The anchor carries the goods in his personal name
If the anchor brings goods in the name of an individual, the taxpayer is a natural person, the VAT aspect belongs to a small-scale taxpayer (taxpayer status), there is no need to distinguish the nature of income, the levy rate is unified at 3%, and the current small-scale taxpayer preference can be enjoyed, that is, the VAT tax rate is reduced to 1% before December 31, 2021, and the sales volume of less than 150,000 yuan from April 1, 2021 to December 31, 2022 is exempt from VAT.
In terms of personal income tax, the tax rate depends on the type of income, if the tip income is identified as "service income", then the three types of income are "labor remuneration income", taxed according to the comprehensive income of 3% -45% seven progressive tax rate, if the tip income is identified as "gift income", then the income is levied according to the "incidental income" 20% tax rate.
2. The anchor brings the goods in the name of the studio
If the anchor brings goods in the name of the studio, because the taxpayer is a studio, usually a sole proprietorship or an individual industrial and commercial household, the VALUE-added tax can be paid in accordance with the status of a small-scale taxpayer, and the tax amount is multiplied by the tax rate of 3% (1% preferential tax rate), and can also apply for the status of general taxpayer, and the tax amount is the value-added amount multiplied by the 6% tax rate.
In terms of personal income tax, it is levied according to the five-level excess progressive tax rate of 5% to 35% of "business income".
3. The anchor carries the goods in the name of the company
When the anchor brings goods in the name of the company, the taxpayer is a company, a legal person enterprise, the VAT is the same type as the studio, no longer levy personal income tax, but levy enterprise income tax, and companies that meet the corresponding conditions can enjoy preferential tax policies such as small and low-profit enterprises.
It is worth noting that small anchors generally sign contracts with institutions in the name of individuals, monthly salaries and commissions, and large anchors are mostly in the name of studios and the like. Taking Li Jiaqi as an example, in order to save taxes reasonably, 15 sole proprietorships were set up to dock and undertake advertising and business.
What are the advantages of allowing Li Jiaqi to open 15 sole proprietorships in a row:
1. Sole proprietorships are not subject to 25% corporate income tax;
2. Directly according to the business invoice amount, the requirements for input items are not large;
3. There is no need to pay 20% dividend tax when sharing profits;
4. The contract is signed, the three streams are consistent, the funds are controlled in the hands of legal persons, and there is no need to worry about capital risks;
5. Special VAT invoices can be issued to meet the vat input deductions of general taxpayers;
6. Individual business account withdrawal to corporate private account does not need to pay corporate income tax twice.
Second, big data supervision
In addition to the above-mentioned Internet celebrities in Zhengzhou who collected more than 6 million yuan in taxes, in a number of typical cases exposed by the State Administration of Taxation in September, two network anchors who are mainly engaged in e-commerce and live streaming with goods are suspected of evading taxes by concealing personal income and changing the nature of income, and the amount of tax involvement is large.
Unlike in the past, the discovery of celebrity tax problems is mostly due to reports, and now the anchor's tax evasion behavior is more discovered through tax big data analysis.
This means that for tax issues in the field of culture and entertainment, the regulatory authorities have been able to find problems in the normalization inspection through big data means. Coupled with the tax department's "double random, one open" spot check, through the tax big data analysis, it is very simple to find that the anchors have evaded taxes and evaded taxes.
The State Administration of Taxation is clear
E-commerce industry taxes according to this!
Due to the length of the original text, the summary focuses as follows:
1. Whether natural persons in the platform economy can enjoy the preferential treatment of vat exemption of monthly sales of less than 150,000 yuan (quarterly sales of 450,000 yuan) mainly depends on whether they have done tax registration.
Natural persons who continue to carry out business, go through tax registration or temporary tax registration, and choose to pay taxes on time can enjoy.
Natural persons do not frequently engage in taxable acts, have not yet applied for tax registration or temporary tax registration, cannot enjoy the preferential treatment of value-added tax, and as long as they reach the threshold, they need to pay vat in full.
The threshold refers to:
Pay taxes on schedule, 5,000 to 20,000 yuan;
For tax payment on a per-time basis, 300 yuan to 500 yuan.
2. The management of pre-tax deduction vouchers of platform enterprises is the same as that of other enterprises, and external vouchers and internal vouchers are applied in different situations.
There are two situations in which an external voucher is used as a pre-tax deduction voucher: The expenditure item is a VAT taxable item, and the other party is a VAT taxpayer enterprise that has applied for tax registration, and there are two situations in which the internal voucher can be used as the pre-tax deduction certificate:
(1) The expenditure item belongs to the VAT taxable item, and the other party is a unit that does not need to go through tax registration according to law or the other party is an individual each expenditure does not exceed 500 yuan.
(2) Expenditure items are non-VAT taxable items.
Internal documents refer to the accounting original documents that are used by enterprises for cost, expense, loss and other expense accounting. The filling in and use of internal vouchers shall comply with the relevant provisions of national accounting laws and regulations.
External vouchers refer to the vouchers obtained from other units and individuals to prove the occurrence of expenditures, including but not limited to invoices (including paper invoices and electronic invoices), fiscal bills, tax payment vouchers, receipt vouchers, split orders, etc. when enterprises carry out business activities and other matters.
3. The income obtained by flexible employees from the platform is judged to be "labor remuneration" or "business income" according to the essence of the business.
The income obtained by flexible employees from design, consultation, lectures, audio recordings, video recordings, performances, performances, advertisements and other labor services on the platform belongs to the taxable items of "labor remuneration income", and the unit or individual paying the labor remuneration withholds and prepays personal income tax, and at the end of the year is incorporated into the comprehensive income, which is taxed annually, and more refunds are made less.
If a flexible employee registers and establishes an individual industrial and commercial household, or engages in production and business activities on the platform although not registered, the income obtained by him belongs to the taxable item of "business income", and the "business income" is taxable income after deducting costs and expenses and losses from the total income of each tax year, and the business income tax rate table is applied and taxed on an annual basis.
note! Tax evasion is already a crime!
In the past, when the industry was not yet developed, anchors were all contracted companies and paid taxes by the company, but now there is no difference between big anchors and stars, and there are also tax problems such as yin and yang contracts.
The Office of the Commissioner of the State Administration of Taxation in Shanghai coordinated with the tax departments of Zhejiang, Guangxi and other places to file and inspect the two anchors and related enterprises mentioned at the beginning of this article in accordance with the law. The inspection found that the two anchors were suspected of illegally converting personal income into business income, making false declarations and underpaying personal income tax, and the amount of tax involved was large.
Enterprise income, at the same time look at the form and substance, formally look at the contract and invoice, to sign a service contract in the name of the enterprise, and issue a legal invoice to the other party, in essence, look at the service content, the enterprise income is the enterprise employees to provide services externally, or outsourced to other enterprises and individuals in the name of the enterprise to provide services externally.
If the anchor is an employee of the enterprise, the conversion of personal income into enterprise income is reasonable tax avoidance, if the anchor is not an employee of the enterprise, nor is it the outsourcing service party of the enterprise, then the personal income converted into the enterprise income is a false invoice income, which is a false tax declaration tax evasion behavior.
Once the anchor's behavior is confirmed to be tax evasion, it is suspected of violating the "Tax Collection and Administration Law of the People's Republic of China", and the tax authorities will pursue his non-payment or underpayment of taxes and late fees (calculated by 5/10,000 per day), and impose a fine of not less than 50% but not more than 50% of the tax that he or she has underpaid.
According to the Criminal Law, if a taxpayer uses deception or concealment to make a false tax declaration or fails to make a declaration, and evades the payment of a relatively large amount of tax and accounts for more than 10 percent of the tax payable, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; ”