People.Cn Co.Ltd(603000) news: since the beginning of this year, the network anchor has been punished frequently for tax evasion. First, the Inspection Bureau of Hangzhou Taxation Bureau has pursued the tax payment of Zhu Chenhui (microblog ID: Sydney Cherie) and imposed a total fine of 65.5531 million yuan, and Lin Shanshan (microblog ID: Lin Shanshan sunny) and imposed a total fine of 27.6725 million yuan, Later, Huang Wei (online name: Weiya) was prosecuted for taxes, collected late fees and fined a total of 1.341 billion yuan.
After Weiya was punished, local tax departments successively issued notices saying that for individual cases suspected of major tax evasion and refused to cooperate with rectification after reminding, urging and warning, the tax departments carried out tax inspection according to law and selected some serious key cases for public exposure. At the same time, remind and urge network anchors who have not paid attention to their own tax related problems or failed to carry out self-examination and rectification in accordance with the requirements of the tax law and relevant notices, and take the initiative to report and correct tax related problems to the tax department before the end of 2021. The tax department will be lenient, mitigated or exempted from tax penalties according to the requirements of the notice. For those who still refuse to carry out self-examination and self-correction or fail to carry out self-examination and self-correction completely, The tax department will deal with it seriously according to law and regulations.
The reporter summarized, analyzed and summarized that the five key steps of reminder, supervision, warning, inspection and exposure have become the general procedure for the tax department to strengthen the tax supervision of the network anchor industry, which reflects both strength and temperature.
In the reporter’s opinion, the strength and temperature of strengthening the tax supervision of network anchor are mainly reflected in three aspects: reminding and guiding some taxpayers who may have tax related problems in various ways, and even urging self inspection and self correction is the embodiment of fine service and flexible law enforcement; Warning and informing taxpayers with few tax related problems or clear clues is the embodiment of accurate tax supervision; For individual taxpayers who have repeatedly reminded and urged but still refused to cooperate with the rectification or the rectification is still incomplete, after filing the case, carry out tax inspection according to law and regulations, make decisions on handling and punishment, and select some key cases for public exposure, which is the embodiment of the key crackdown.
In particular, in the above-mentioned major cases of tax evasion and evasion exposed by network anchor, in addition to pursuing the underpaid tax according to law, the tax authorities adhere to the principle of law and regulation, tempering justice with mercy, and excessive punishment, fully consider the facts, nature, circumstances, social harm and other factors of the parties’ tax violations, and impose different proportions of fines on their different means of tax evasion and evasion, While highlighting the authority of the tax law, the majority of taxpayers, payers and the public not only feel the temperature of tax services and law enforcement, but also strongly reflect the efforts of the tax authorities to promote tax compliance.
In an interview with People.Cn Co.Ltd(603000) reporters, Shi Wenwen, director of the finance and tax law research center of China University of political science and law and vice president of China finance and Tax Law Research Association, said that since this year, the tax authorities have insisted on taking the facts as the basis and the law as the criterion to deal with and punish several cases of tax evasion by public figures, which not only demonstrates the fairness and authority of the tax law, It also reflects the flexibility and temperature of law enforcement by the tax department.
Shi Wenwen said that through the five key steps of “reminding, urging, warning, inspection and exposure”, the tax department further strengthened the monitoring and inspection of the personal income tax of the network anchor, dealt with tax evasion and other illegal acts strictly according to law, and once again demonstrated the way of governance of a society ruled by law to the whole society.
“Strengthening tax supervision and the implementation of penalties for violations of laws and regulations through five steps of reminding, urging, warning, inspection and exposure is an important measure to implement relevant national laws and standardize economic order.” Tang Jiqiang, Professor of Southwest University of Finance and economics and chief researcher of Xicai think tank, said in an interview with People.Cn Co.Ltd(603000) reporters.
Tang Jiqiang believes that the imposition of different proportions of fines on the characteristics of different cases reflects the combination of leniency and severity in tax law enforcement and the equal excessive penalties, which makes the supervision strong and warm, helps to create a fairer and orderly competitive environment, and promotes the regulation and development of new economic and new business forms in the development.
（ People.Cn Co.Ltd(603000) ）
