According to the data released by the State Administration of Taxation today, the tax department continues to optimize the inspection and law enforcement methods, severely crack down on all kinds of tax-related illegal and criminal activities in accordance with the law, and effectively safeguard the national tax security, maintain the order of economic operation, and safeguard social fairness and justice.
The anchor "Ququ Big Woman" was fined 7.58 million yuan for tax evasion,
was once banned for promoting a bad view of love
On April 1, the tax department announced five cases of tax evasion and punishment, among which the Fourth Inspection Bureau of the Shanghai Municipal Taxation Bureau of the State Administration of Taxation investigated and dealt with the tax evasion case of online anchor Le Chuanqu in accordance with the law.
After investigation, the online anchor Le Chuanqu (screen name: Ququ Big Woman) evaded taxes by collecting money from personal accounts to conceal sales revenue, and converting the income from labor remuneration obtained by individuals into business income from individual industrial and commercial households. In accordance with the "Individual Income Tax Law of the People's Republic of China", the "Tax Collection and Administration Law of the People's Republic of China", the "Administrative Punishment Law of the People's Republic of China" and other relevant laws and regulations, the Fourth Inspection Bureau of the Shanghai Taxation Bureau of the State Administration of Taxation pursued the payment of taxes and fees, imposed late fees and imposed fines totaling 7.58 million yuan. At present, Le Chuanqu has paid off taxes, late fees and fines in accordance with regulations.
A large number of businesses with low declaration amount and individual income tax declaration are only more than 60 yuan
The Fourth Inspection Bureau of the Shanghai Municipal Taxation Bureau found through the comparative analysis of tax big data that although the online anchor Le Chuanqu was boycotted by the whole network on the public network platform because of his outrageous remarks, the popularity and price of the private domain consulting business engaged in by virtue of the group of fans he has gathered remain high. In stark contrast, it has only declared a personal income of more than 60 yuan in the past two years.
After visiting and researching a number of similar companies and retrieving a large number of peripheral data, it was found that the monetization method of Lechuanqu is not the traditional anchor relying on direct delivery of goods, window sales of products and other models, but through the model of "platform marketing promotion + private domain drainage", and its revenue behavior is more hidden. So how are these incomes declared and taxed?
Tens of millions of invoices cover the return of funds to personal accounts
The inspectors analyzed the individual income tax declaration data of Lechuanqu and found that the self-declaration tax amount was very small, and in addition to the live broadcast platform, there were also two companies in Shanghai as withholding agents, and after data inquiry, it was found that Lechuanqu was the legal representative and shareholder of the above two companies respectively.
After making sufficient preparations, the inspectors informed Le Chuanqu to cooperate with the inspection. Le Chuanqu had a fearless attitude at the beginning, claiming that his income had only increased sharply in the past year, and that he was in the stage of accumulating contacts in the past two years, and it was normal for him to have a low income due to large expenses, and that his income had been fully declared last year, and there was no hidden income. However, after the inspectors showed the bank statement details and the transaction records of the corresponding online platform, she suddenly kept silent about the business situation, and reasoned that the financial problems were handled by her accountant, and the specific situation was not clear. The inspectors then connected with their financial personnel to sort out the company's situation one by one.
After reconciliation, it was found that the company's main revenue composition is divided into online teaching income, live streaming income, "girlfriend circle" one-to-one service income, offline event ticket income, etc., all of which are sold and collected through an online platform. However, the collection account of the store named "Ququ Big Woman" opened by Lechuanqu on the platform is the personal bank card account of Lechuanqu, and the order income obtained by the store is withdrawn to its personal bank card after deducting the platform handling fee, and none of the above income has been declared for tax.
The inspectors further analyzed and compared the hundreds of invoices received by the two companies one by one, and several of the billers with "science and technology center" in their names attracted the attention of the inspectors. With similar names, similar places of registration, and both individual industrial and commercial households, they have issued invoices of more than 10 million yuan for two companies in more than two years. Will there be any greasy in this? By analyzing the bank's capital flow, the inspectors sorted out and summarized the abnormal capital flow, pierced the camouflage of these shell companies, and accurately locked the flow of funds, restoring the fact that the funds eventually flowed to Le Chuanqu's personal bank account and used for his personal consumption after layers of turnover.
In the face of evidence, the truth was also punished
In the face of a large amount of factual evidence, Le Chuanqu had to admit that the legal persons of these companies were their relatives or assistants, and that the business transactions between the above-mentioned enterprises were planned to reduce their tax burdens, and that the personal labor income obtained by them was converted into the production and operation income of the individual industrial and commercial households that were verified and collected through fictitious business and repatriated, and that the taxable income was concealed through the collection of personal accounts.
According to the first paragraph of Article 63 of the Law of the People's Republic of China on the Administration of Tax Collection, a taxpayer who forges, alters, conceals, or destroys account books or accounting vouchers without authorization, or lists more expenses or omits or understates income in the account books, or refuses to declare or makes false tax declarations after being notified by the tax authorities, and fails to pay or underpays the tax payable, is guilty of tax evasion. If a taxpayer evades taxes, the tax authorities shall recover the taxes not paid or underpaid, and impose a fine of not less than 50% but not more than five times the amount of taxes not paid or underpaid; where a crime is constituted, criminal responsibility is pursued in accordance with law.
In accordance with the provisions of the law, the Fourth Inspection Bureau of the Shanghai Municipal Taxation Bureau made a decision to recover taxes and fees, impose late fees and impose fines on the illegal acts of Lechuanqu.
Le Chuanqu said that he has been deeply aware of the negative impact of his actions on society, and will take this as a warning in the future, always keeping in mind compliance and paying taxes in accordance with the law.
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At the end of 2023, "Ququ Big Woman" was named by China Women's Network and others, and was banned from multiple platforms for repeatedly promoting bad love views to gain popularity, and using this to sell courses for personal gain and convey wrong value orientation.
In August 2023, the live broadcast room of "Ququ Big Woman" became popular on the whole network, and a salesperson in the financial circle asked for help in the live broadcast room of the emotional blogger "Ququ Big Woman": on the one hand, there are customers who have spent 20 million, and on the other hand, there are rich people, how should they choose. And similar "emotional help" happens in this live broadcast room almost every week.
It is reported that the business model of the emotional blogger "Ququ Big Woman" is mainly based on "content payment".
The course of "Ququ Big Woman" is mainly sold online, with a total of four grades, of which the lowest price is "The Relationship of Money", a total of 24 sessions, with a price of 3580 yuan, which claims to be able to "help you get through the two veins of the people, love, and money".
Screenshot of the live broadcast room of "Qu X" on December 26, 2023.
On December 18, 2023, @微博管理员公布了微博平台新一周的典型处置案例, including the emotional V "Qu X", according to the announcement, the reason for the account violation was "repeatedly promoting bad love views to gain popularity, and using this to sell courses for personal gain and convey wrong value orientation".
It is understood that before being banned by the Weibo platform, "Ququ Big Woman" had traveled to many social platforms, but it was suspected that they were all dealt with by the platform for violations. However, some of the live slice videos are still circulating on relevant platforms, and many netizens in the comments are attracting traffic to the blogger's "new base". According to netizens, Qu's live broadcast has been transferred from the original public platform to the private domain operation tool "Xiao Xtong", and you need to get the URL link of the live broadcast room to enter and watch.