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      当前位置:首页 > 行业资讯 > 明星补税再发酵 数十明星被约谈

      明星补税再发酵 数十明星被约谈

      • 作者:深圳公司注册
      • 时间:2019-03-04 14:27:15

      前段时间火爆一时的范冰冰逃税事件,以范冰冰补缴近9亿的税款而渐渐平息。但这一事件也表明,国家对于娱乐圈偷税漏税行为的调查力度明显升级,这一态度,明显的反映在前段时间发生的事件上。今天,潮鼎盛就为大家说一说明星偷逃税款而补税的情况。




      在今年11月29日,有消息透露出,不少影视工作室已经收到税务部门的通知,补税工作正式开始。此次补税工作分为4个阶段:1.自查自纠;2.约谈补税;3.税务上门辅导;4.检查以及重点检查,并且要求补税工作在12月15日前完成。而按照相关政策的规定,工作室必须按2016-2018年总收入的(最少)70%作为个人劳务所得计算税款(劳务税率按最高40%)。

      而根据公布的名单来看,其中均为内地一线明星,以及明星夫妻。这也揭示了一个现象,娱乐圈偷逃税款已经蔚然成风,甚至发展到举家逃税的地步。因此,在知情人士的揭露下,相关部门重点督查借工作室、阴阳合同形式偷漏税的行为,相信这次的17位明星补税不会是完结。

      这其中,明星个人工作室及影视公司最为常见,也是税务局重点检查的范围。通常,工作室有个更为通俗易懂的名称“个体户”,而影视公司作为企业,执行的是公司税率,但工作室执行的税率是否与公司一致呢?缴纳的税项是否一致呢?


      其实,这两者之间有很大差别,工作室的利润缴纳个人所得税,公司的利润缴纳企业所得税。

       

      深圳公司注册,了解深圳公司注册流程咨询潮鼎盛



      工作室的性质一般是个人独资或是合伙企业,需要缴纳的税项为个人所得税,适用5%至35%的超额累进税率。增值税3个点,附加税0.3%,增值税和附加税每月通过企业基本户扣除,个人所得税通过投资人的个人卡扣除,营业税5%。

      影视公司作为企业,应缴纳企业所得税,企业所得税的税率为25%,符合条件的小型微利企业,减按20%的税率征收企业所得税。国家需要重点扶持的高新技术企业,减按15%的税率征收企业所得税,营业税5%。


      由此可以看出,只要进行工商登记,就必须按照相关规定进行纳税。这次的工作室补缴税款实际上也牵涉出另一领域的纳税问题,就是网店以及微商这类“经营机构”的性质认定。由于其有经营行为,并从经营行为中获取利润,但是并未进行工商登记,因此无从征税。


      但在今年9月4日,《中华人民共和国电子商务法历经3年编订,终于落定。而最核心的内容,就是“线上线下平等对待,微商、自然人网店也需要进行登记”。

      《电子商务法第九条、第十条和第十二条还规定,不论是个人、代购店、跨境交易的网站或其他组织,如果在海外从事代购,必须在工商局进行登记并领取对应的营业执照。如果在平台注册的卖家没有营业执照,平台将有权报送相关管理部门并予以处罚,如果电商平台不举报该商家,将会承担连带责任并被处罚。

      《电子商务法第二十八条规定,电子商务平台运营者,对于卖家而言,有责任和义务,向市场监督管理部门报备纳税信息,如果没有做到,将面对严厉处罚。


      由此可见,随着内地监管措施的建立和法律体系的完善,无论是采用各种形式偷逃税款,还是税务监管的盲区,都将慢慢消除,现在仅剩的未被监管区域,只剩下离岸公司。注册离岸公司进行合理避税,并不违反相关法律。如果您对注册离岸公司与任何问题,欢迎您及时与我们联系,潮鼎盛必将竭诚为您服务。潮鼎盛专注企业服务十余年,获得万余客户的信任。能为您提供国内、外公司注册香港公司银行开户香港公司年审、审计报税、国内公司代报税等全方位、一条龙服务,让您全身心投入公司业务发展,再无后顾之忧。



      深圳公司注册


      深圳工商注销


      深圳市潮鼎盛企业管理有限公司是一家经深圳市财政局批准、深圳市工商行政管理局注册登记,依法独立代办公司注册、财税咨询、代理记帐等业务的社会中介服务机构,公司专注于深圳工商财税服务10年,熟悉注册公司流程,服务3000多家企业,欢迎咨询潮鼎盛财税。

      ? 2016 深圳市潮鼎盛企业管理有限公司 版权所有    粤ICP备10209761号
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