Seeing the news that Sydney was punished, Zhang Jin, who engaged in relevant occupations and had long-term contact with the anchor with goods, said it was no surprise. The wind has long been heard. Before the heavy hammer hit the live broadcast network red, on August 27, Zheng Shuang was recovered and fined by the tax department for tax evasion, totaling 299 million yuan. Subsequently, the Central Propaganda Department issued the notice on carrying out comprehensive management in the field of culture and entertainment, and the tax bureau proposed to further strengthen the tax management of employees in the field of culture and entertainment. The hot live broadcast with goods is included. After the issuance of the notice, the State Administration of Taxation filed a case for inspection of the two anchor anchors with goods. A few days later, the Taxation Bureau of Jinshui District, Zhengzhou City pursued the tax revenue of 6.6244 million yuan from an online celebrity to the state treasury. The opportunity has been given - according to the provisions of the notice, those who take the initiative to report and correct tax related problems in time before the end of 2021 can be given a lighter, mitigated or exempted from punishment according to law. But not everyone is willing to seize this opportunity. The e-commerce industry has almost reached a consensus - Sydney was fined heavily this time, "because it didn't cooperate, it was taken as a typical treatment." Behind the typical, a huge iceberg looms. Cunning rabbit three caves, anchor more than ten caves In the live broadcasting circle, tax avoidance is an unspoken rule. With tens of millions of income, it is easy to apply the marginal tax rate of up to 45% when paying personal tax. Many anchors will choose to set up independent enterprises in tax depressions and then use the tax verification policy to avoid tax. After such an operation, the individual income tax paid according to the operating income is only applicable to the maximum individual income tax rate of 35%, which is directly reduced by 10 percentage points. According to the response of Hangzhou tax department, Sydney (Zhu Chenhui) and Lin Shanshan, who overturned this time, avoided tax in this way: From 2019 to 2020, Sydney established Beihai Chenxi marketing planning center, Beihai Ruichen marketing planning center, Shanghai douzima marketing planning center, Shanghai Huangsang marketing planning center, douzima marketing service center in Yichun Yiyang new area, Huangsang marketing service center in Yichun Yiyang new area and other sole proprietorship enterprises, Fictitious business converts the income from personal wages, salaries and labor remuneration obtained from relevant enterprises into the operating income of sole proprietorship enterprises, and evades personal income tax of 30.3695 million yuan. From 2019 to 2020, Lin Shanshan fictitious business by setting up sole proprietorship enterprises such as Beihai Lingshan marketing planning center, Beihai Shanni marketing planning center, Yichun Yiyang New Area Yushan enterprise management center, Yichun Yiyang New Area Lanshan marketing service center, etc., and obtained 41.995 million yuan of personal salary and labor remuneration from relevant enterprises, The operating income converted into a sole proprietorship enterprise evaded the individual income tax of 13.1194 million yuan. Such a play has long been standard in the live broadcasting industry. Enterprise investigation shows that head anchor Li Jiaqi has 16 affiliated enterprises, including 13 controlled enterprises and 6 as legal representatives; Weiya (Huang Wei) has 18 affiliated enterprises, 10 controlling enterprises and serves as the legal representative of 12 enterprises. According to the tax law, personal income should be taxed according to personal income, and corporate income should be taxed according to corporate income. In order to evade tax obligations, deliberately changing the income subject is obviously illegal. Interestingly, in practice, the bigger the anchor, the less likely he will choose this tax avoidance path. According to Zhang Jin's experience, most of the partners of the head anchor are big brands, pay high attention to compliance, and there is no need to take risks and evade taxes. As for the anchor with goods who mainly cooperate with small and medium-sized brands such as Sydney and Lin Shanshan, because the revenue mainly comes from clothing, there are many upstream small factories involved, "it is estimated that many can't make an invoice". In the blind area of supervision, only the anchors know whether to pay taxes and how much taxes to pay. Muddle headed accounts and live broadcast traps As a brand, invoicing is the biggest headache of Song Ming. Song Ming's company, which mainly deals in office appliances such as printers, must issue corresponding invoices for each commodity sold because of warranty and other matters. When filing tax returns, it has become a confused account that must suffer boring losses. Take a recent live broadcast with goods as an example. The anchor proposed a commission ratio of 20%. In this 20%, except that 5% of the platform service fee charged by the platform party has been invoiced, the remaining 15% of the tax is still borne by the company to which Song Ming belongs. The anchor said that the billing is the responsibility of the platform. He can't open it. The platform side throws this part of the responsibility back to the anchor. In the absence of clear provisions, the merchant doesn't know who to look for. In addition to the Commission for the anchor, businesses have to bear additional taxes, which directly squeezed the already meager profit space. "In this way, we can't make money. There can't be the so-called profit.". As Song Ming knows, not all businesses can't make money. Under normal circumstances, the tax bureau will check the upstream and downstream enterprises of the transaction. However, for online transactions, the platforms will hardly check the upstream and downstream enterprises, leaving all the regulatory responsibilities. This also leaves room for traditional businesses that do not have problems such as warranty - the profit of paying tax according to the actual sales is too thin, so they can choose to pay less. Zhang Jin has heard of a similar situation. In his opinion, it is normal for live broadcasting businesses with goods to make no money. The supply chain team of big anchor is very strong and can directly set a very low price. Businesses are doomed to not make much profit. It is good to not lose after paying taxes in advance. Many big businesses do not expect to make money by live broadcasting. Some are the popularity of figure stars and big anchors, cooperate with offline dealers, and some are used to clear inventory and convert overstocked inventory into return funds. Some businesses that have signed the annual box and do not need to pay pit fees can actually make some profits in the upsurge of live delivery. But no matter what businesses do, "anchors and platforms must make money." Those small and medium-sized businesses are easy to fall into the vortex. On July 3 this year, Xinhuanet published the article "pit fee becomes" pit fee ", who is fattened by live broadcasting". The person in charge of a skin care product production enterprise interviewed in the article "Hua Ge" said that he invested nearly 20 million yuan a year in live broadcasting and goods, but faced the dilemma of selling more and more thanks - orders decreased significantly as soon as the discount ended. Another enterprise focusing on online marketing, after cooperating with a well-known anchor, sold more than 8000 orders and lost more than 30000 yuan. Decent and respectable After the "annual lowest price" incident between Li Jiaqi, Weiya and L'Oreal, the discussion about the anchor with goods relying on the self-respect of traffic and controlling businesses has become more and more turbulent. No matter what the network public opinion is, as a business model that has shown practical results, live broadcasting with goods will continue. According to the data of the Ministry of Commerce, in the first half of 2020, the number of live e-commerce in China exceeded 10 million, the number of active anchors exceeded 400000, the number of viewers exceeded 50 billion, and the number of goods on the shelves exceeded 20 million. IResearch consulting pointed out that the market scale of China's live e-commerce reached 961 billion yuan in 2020, a significant increase of 121.5% year-on-year. It is expected that the scale will be close to 1201.2 billion yuan in 2021. Chaos and huge wealth coexist. It is urgent to rectify the tax chaos. However, due to the complexity of income types, the collection and payment of taxes on anchor related income is not so simple. The income of the anchor with goods is generally divided into pit fee and commission: "pit fee", that is, the shelf service fee paid by the merchant to occupy a time period in the live broadcast when the anchor is asked to bring goods; The Commission is the sales commission, and the share proportion generally ranges from 20% to 30%. In addition to the recognition of the direct income of the anchors, there are also brands, live broadcasting platforms, brokerage companies, intermediaries and other subjects in this chain. In addition, due to data injection, as well as many problems such as the real sales price of goods, the payment rate of the balance and the return rate, the Gmv (total commodity transaction volume) displayed after the live broadcasting is difficult to be completely accurate. All these have brought resistance to the tax work for the anchor with goods. It is worth noting that in the whole live broadcast market, the frequently exposed anchor with goods may even be the most disciplined - although the capital flow is complex, involving multiple entities such as platforms, merchants and MCN, because the transactions take place on e-commerce and live broadcast platforms, the data are open and transparent, making it difficult to evade taxes. Those show anchors who mainly display their talents rely on signing contracts and reward income. Content anchors make money by soft advertising implantation, and can avoid tax by means of Yin-Yang contracts, cash transactions, etc. Relatively speaking, supervision will be more difficult. It's not that complicated. Last week, a friend of Zhang Jin told him that Shenzhen was checking private accounts, and the anchor's total income was taxed at 45%. The friend acted as an agent for the case of an anchor. The local tax bureau took a tough attitude and said that it would either take the initiative to make up the tax or collect the tax according to the sales publicized on the anchor's online. As for finding data for the platform? It's not necessary. "Just let the anchor cooperate to provide data. If not, it will be calculated according to the maximum." * In order to protect the privacy of the interviewee, Zhang Jin and Song Ming are pseudonyms (Xinhua News Agency)