According to the "Administrative Penalty Decision" published by the Sichuan Provincial Taxation Bureau of the State Administration of Taxation, Yuan, a legal person of an MCN institution in Chengdu, was inspected by the Taxation Bureau for tax evasion and imposed a fine of 333,800 yuan on 50% of the underpayment of 667,600 yuan, with a total penalty of nearly 1 million yuan.
The reasons for the punishment show that Yuan did not declare and pay individual income tax in full when he obtained the business income, consultant labor income, and housing rental income on behalf of the "list", the income reimbursed from his company for the purchase of personal consumer goods, and the salary income obtained in the form of reimbursement, and there were violations of tax evasion. The specific details are:
(1) Value-added tax
1. In 2020~2021, you obtained an operating income of RMB 14,490,581.48 (tax included) on behalf of the "list", and failed to declare and pay taxes, resulting in an underpayment of VAT of RMB 216,209.74;
2. In 2020, you obtained an income of RMB 633,948.79 (tax included) from consulting services, and failed to file tax returns, resulting in an underpayment of VAT of RMB 7,163.95;
3. In 2020~2022, you obtained a rental income of 57,000 yuan, but did not declare taxes, resulting in an underpayment of 571.43 yuan of value-added tax.
To sum up the above 1~3 items, you will underpay VAT of 223,945.12 yuan in 2020~2021;
(2) Urban maintenance and construction tax, education surcharge and local education surcharge
In response to the above VAT issues, you underpaid 7,838.08 yuan in urban maintenance and construction tax, 3,359.18 yuan in education surcharge and 2,239.45 yuan in local education surcharge in 2020~2021;
(3) Individual income tax
1. Failure to declare individual income tax on business income in full
In 2020~2021, you obtained an operating income of RMB 14,490,581.48 (tax included) on behalf of the "list", and did not declare tax payment, which resulted in an underpayment of individual income tax of RMB 242,583.37 (including RMB 237,027.79 in 2020 and RMB 5,555.58 in 2021);
2. Failure to declare individual income tax on comprehensive income in full
(1) In 2020, you obtained an income of RMB 633,948.79 (tax included) from consulting services, but failed to file tax returns, resulting in an underpayment of individual income tax of RMB 130,901.45 after calculation;
(2) In 2021, you obtained salary income of RMB 11,375.91 from Chengdu Star Entertainment Times Culture Communication Co., Ltd. in the form of reimbursement, but did not file tax returns, resulting in an underpayment of individual income tax of RMB 278.38 after calculation;
To sum up the above 1~2 items, you should pay individual income tax of 131,179.84 yuan in 2020~2021;
3. Dividends and dividends are not declared for individual income tax
(1) In 2020~2022, you will purchase personal consumer goods such as watches, jewelry, handbags, furniture, etc., which will be reimbursed in Chengdu Xingyu Times Culture Communication Co., Ltd., and obtain an income of 563,200.00 yuan, as a shareholder of the above company, you should pay individual income tax according to dividends, which will result in an underpayment of personal income tax of 36,022.00 yuan (including: 32,100.00 yuan in 2020, 82.00 yuan in 2021, and 3,840.00 yuan in 2022);
(2) In 2020, you obtained a profit dividend of RMB 70,491.96 from Chengdu Gengliang Technology Co., Ltd., and you should pay individual income tax of RMB 14,098.39 according to the dividend, and in summary, you underpaid personal income tax of RMB 50,120.39 in 2020~2022;
4. Failure to declare individual income tax on the full amount of property lease income
In 2020~2022, you will earn a rental income of 57,000 yuan......
The basis for punishment includes bank statements, records of interrogations, self-reported materials, and materials for assisting in investigations.
The results of the penalties show that according to the provisions of Paragraph 1 of Article 63 of the Law of the People's Republic of China on the Administration of Tax Collection, taxpayers who falsify, alter, conceal, or destroy account books and accounting vouchers without authorization, or list more expenses or omit or understate income in the account books, or refuse to declare or make false tax declarations after being notified by the tax authorities, and fail to pay or underpay the tax payable, are tax evasion. If a taxpayer evades taxes, the taxation authorities shall recover the taxes not paid or underpaid and the overdue fines, and impose a fine of not less than 50 percent but not more than five times the amount of taxes not paid or underpaid; if a crime is constituted, criminal responsibility shall be investigated according to law.
The First Inspection Bureau of the Chengdu Municipal Taxation Bureau of the State Administration of Taxation imposed a fine of 50% of the underpaid individual income tax of RMB 131,179.84, the value-added tax of RMB 7,163.95 and the urban maintenance and construction tax of RMB 250.74 on Yuan's comprehensive income, that is, a fine of RMB 69,297.27.
According to the provisions of Paragraph 2 of Article 64 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection, if a taxpayer fails to file a tax declaration and fails to pay or underpays the tax payable, the tax authorities shall recover the tax and the overdue fine, and impose a fine of not less than 50% but not more than five times the amount of the tax not paid or underpaid.
The First Inspection Bureau of the Chengdu Municipal Taxation Bureau of the State Administration of Taxation underpaid Yuan's individual income tax of RMB 242,583.37 and individual income tax of RMB 58,623.48 on sub-income (including RMB 8,502.86 on property lease income and RMB 50,120.39 on dividends and dividends), and the VAT underpaid by the "Acting List" was RMB 216,209.74 and urban maintenance and construction tax7. 567.34 yuan, 571.43 yuan of value-added tax, 20.00 yuan of urban maintenance and construction tax, 3,385.71 yuan of real estate tax, 44.00 yuan of urban land use tax, and 28.5 yuan of stamp duty, and imposed a fine of 50% of the underpaid tax of 529,033.57 yuan, that is, a fine of 264,516.79 yuan.
According to public information, Yuan is the legal representative and actual controller of Chengdu Star Entertainment Times Culture Communication Co., Ltd. (OST Media), holding 99% of the shares. According to reports, OST Media is the leading MCN organization in China, with a total of more than 1 billion fans and more than 200 million daily short video exposures, and has accumulated rich experience in IP creation and new media content production and operation. In addition, Yuan was also the legal person, executive director and general manager of Chengdu Gengliang Technology Co., Ltd., holding 40% of the shares, and the company was cancelled on October 17, 2022.
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