This is what you read in Xiangshun Finance and Taxation 17459.
The national tax department officially issued a new policy to restrict the transfer of network anchors!
According to the relevant requirements of the national tax authorities, starting from June 5438+1 October1in 2023, some platform anchors will not be able to withdraw cash directly through their personal accounts, and they need a company bank settlement account to withdraw cash, so they need to register the company in advance to go through the formalities to prevent normal settlement.
What the hell is going on? Is private tax avoidance still feasible? What are the risks of personal account transfer? Not much to say, let's take a look!
0 1
Anchor personal account reflects the new policy
65438+ 10 officially implemented.
According to the relevant requirements of national tax compliance, the original cash withdrawal method of the anchor was changed, and the anchor was required to set up a company or cooperative company on its own, and bear the relevant expenses such as taxes before cash withdrawal, which was implemented from June 5438 to October 2023.
That is to say, from June 5438+1 October1day, 2023, Internet anchor _ will not be able to withdraw cash directly through personal account, and needs company or personal bank account+registration license+address+account opening.
Personal anchors on all platforms will be greatly affected now. The anchor's income is gradually increasing every year, but it is not controlled, and the individual tax has been under supervision. Therefore, from 2023, the anchor is required to set up his own company, broadcast live in the name of the company's employees, and then withdraw the received gift money into the company account.
This means that the tax supervision of the live broadcast industry will become more and more standardized and formalized.
02
Private tax avoidance is really not good!
Many companies' Alipay/WeChat collections were investigated!
Case 1
A technology company in Shenzhen collects income through Alipay account and Hanghu Company, resulting in less income of 1 10,000 yuan, less value-added tax of 1 10,000 yuan and urban maintenance and construction tax. In addition, the tax bureau found out that the company paid less enterprise income tax 1 10,000 yuan by means of verification and collection.
In the end, the above companies were fined 50%, * * * yuan.
Case 2
An information consulting company in Jiangmen, after verification, collected accounting fees through WeChat, private account or cash, including hidden income of 28 1 1,000 yuan, and finally paid taxes of 850,000 yuan and fined 420,000 yuan.
Case 3
A company in Zhuhai, Guangdong Province used employees' private accounts, WeChat, Alipay and cash to collect customers' decoration money, but none of them were credited to the company account. At the same time, the company employs accountants to declare and pay taxes only according to a small number of entries in the company's account.
Upon investigation, the company evaded payment of value-added tax 184 yuan, urban construction tax 12 yuan and tax evasion 197 yuan. Zhang Moumou, the legal representative of the last company, and Zeng Moumou, the financial controller, were sentenced to fixed-term imprisonment of 10 month and fined.
The above three situations are all hidden income, and their uniqueness lies in the realization of emerging payment methods such as WeChat and Alipay. Enterprises frequently use personal WeChat and Alipay, which makes it possible to hide their income, and it has gradually become the focus of the tax bureau to check their income!
Strict investigation has begun! Starting today, the tax bureau will use five major measures to monitor! Companies that receive and pay from private accounts should be careful!
Multi-sectoral information exchange and information sharing
Tax inspection should not only rely on the officially launched Golden Tax Phase III and Golden Tax Phase IV systems, but also rely on the support of third-party forces-banking, land, housing construction, public security, civil affairs, social security, transportation, industrial and commercial management and other departments to conduct tax inspection.
One person, one tax number and one file.
Now it is not only a tax number of enterprises that remains unchanged for life, but also individuals. Under the Golden Tax Phase IV+Big Data, everyone's ID number is unique and networked! It is also risky for people who get paid.
Hierarchical and classified management
It is divided into three categories: high-income people, high-net-worth people and general people.
Two-level management: high-income and high-net-worth people are above the municipal tax authorities, that is, the provincial and municipal tax authorities conduct supervision and management; The general population is supervised and managed by the tax authorities at or below the county level.
Big data analysis scanning
The fourth phase of golden tax+smart inspection system+big data all reflect that taxation is at the forefront of high technology, and tax-related information is scanned, analyzed and identified in real time through big data.
Establishing personal tax credit system
In addition to establishing the tax credit rating of enterprises, the tax authorities also plan to evaluate the tax credit rating of each of our natural persons in the future. For major tax-related crimes, it is necessary to investigate and deal with the exposure in strict accordance with the law and incorporate it into the credit record in accordance with relevant regulations, and implement multi-departmental joint punishment.
03
Personal bank account
How much is it to check?
The Measures for the Administration of Reports on Large Transactions and Suspicious Transactions of Financial Institutions (Order No.3 of the People's Bank of China [20 16]) gives a clear answer:
Large transactions will be strictly investigated!
Simply put, these nine situations will be regulated!
Moreover, the central bank also issued the Notice on Launching the Pilot Project of Large Cash Management (Yinfa [2020] 105), which shows that the state has zero tolerance for tax avoidance by private households.
04
Attention! Private account income and expenditure
Eight risk points! Be vigilant!
Suspected of false invoicing
Receiving and paying through private accounts, personal Alipay and WeChat will cause inconsistency among the three streams (capital flow, cargo flow and invoice flow), and there is a risk of "false invoicing".
VAT cannot be deducted.
The reasons that cannot be deducted are:
1. Buyers and sellers conduct capital transactions through WeChat.
2. When opening a special ticket, the coupon information needs to be filled in completely.
3. Due to WeChat transfer, it is impossible to fill in the bank account information on the invoice.
4. The seller cannot issue a special VAT invoice.
5. The buyer cannot deduct the input tax without a special VAT invoice.
6. Increase in VAT payable
Related costs and expenses cannot be deducted before tax.
Payment vouchers or legal vouchers may not be obtained through WeChat, Alipay or private households, and the pre-tax deduction may increase.
May be identified by the tax bureau as the risk of tax evasion.
1. VAT:
1 easily confused with personal consumption records, resulting in some WeChat collections;
2 income has not been declared value-added tax, and there is a risk of tax evasion.
2. Corporate income tax: The money received through Alipay and WeChat transfer is not reflected in the income of the corporate account, and there is a risk of leakage.
3. Personal income tax: there is a risk of tax evasion or intentional tax evasion by paying wages and red envelopes through Alipay and WeChat transfer.
Can be approved by the tax bureau and pay 20% tax.
If the company directly transfers Gong Hu to a private shareholder account and fails to pay it back for a long time, the tax bureau can regard it as a dividend and pay 20% tax.
The chaotic management of the company is not conducive to long-term development.
Receiving and paying through WeChat, Alipay, private account, etc. will easily lead to the confusion of the company's funds, leaving the impression that the company is not standardized to outsiders such as customers and suppliers.
Shareholders shall bear unlimited joint and several liability for debts.
If a company uses shareholders' personal accounts for a long time to receive and pay, it is easy to distinguish between public and private. If the enterprise is insolvent, the shareholders should bear unlimited joint and several liabilities and repay the company's debts with personal assets.
Suspected of misappropriation of funds, job occupation
Personal WeChat, Alipay, private accounts and other transactions may involve the crime of misappropriating funds and the crime of occupational embezzlement.