Since Cui Yongyuan reported the star tax evasion and tax evasion, many people have paid attention to it. Last night, the big tax earthquake in the entertainment industry started. This time, the country will come to the real world! "Just this week, a film and television propaganda company I am familiar with closed down due to the need to pay 35% of the tax. It's two months since Cui Yongyuan broke out the" Yin-Yang contract "on August 1, but the tax earthquake in the entertainment industry has just begun.
A big tree from Wuxi, Jiangsu Province, a well-known film and television tax avoidance area, who has been engaged in film and television publicity for many years, spoke of his recent experience and feelings in a tone of shock. He defined the phenomenon that some companies in the circle closed down due to tax payment as the "beginning of heavy tax in entertainment circle".
In addition to Dashu, in the eyes of film and television writers, directors and other industry insiders, the tax bureau has made up its mind to rectify the film and television industry chain this time. It is serious and fierce, and may bring out a lot of propaganda companies because of a fake ticket. The border of 'tax' strict inspection has far exceeded the star pay.
In this context of 'tax investigation', Fan Bingbing, the initial center of public opinion vortex, was restricted from leaving the country several days ago. Xiaoyu noticed that Fan Bingbing's microblog and xiaohongshu's account had not been updated for more than two months. Rumors are still fermenting, but Fan Bingbing has not denied it.
It seems that everyone is waiting for a big play. Entertainment capitalists have learned that personal studios bear the brunt of the scrutiny of the 'tax' issues in the film and television industry. 'the most depressing thing is that even the cancellation channel of the studio is closed now, and can't be removed. '
The film and television companies in the circle have been "coming to war".
Some producers joked that Songjiang District of Shanghai closed the channel for cancellation of individual studios, which meant "closing the door and beating the dog". In addition, according to industry insiders, many places will no longer open new studio registration, film and television personal studio may become history.
"Tax investigation" is becoming more and more popular, and most of the cost has been transferred to the producers. Can we do it or not? Under the heavy tax of film and television, all parties are facing a new game. Who should pay the extra tax?
A fake ticket paid taxes, and a film and television propaganda company went bankrupt
The cause of the incident was a fake ticket.
Dashu tells Xiaoyu that in the film and television industry, artists' brokerage companies, video websites and even TV stations will outsource the publicity work of artists or a certain drama ensemble to a third-party publicity company in order to penetrate the influence vertically, and these publicity companies often master the major V channels in various fields of social networking sites.
The bad is in the third-party outsourcing company. Because the publicity company and these big V payment are sometimes private and private (WeChat, Alipay transfer) way, there is no public to the public account, so can not vote, in the financial sector, there is no real "Invoicing" one.
How important is' input invoice '?
For the publicity company mainly engaged in purchasing services on behalf of others, it is Party A who pays the bill first, and the amount of "input invoice" is the basis for the company to report to Party A, which also reflects the company's income and cost, corresponding to the amount of tax payable.
'now, in new media publicity, most of the accounts are self-employed. What does the company give to Party A? Only tickets can be bought!' Dashu confided to small entertainment that 'input invoice' is the biggest pain point of the whole publicity industry. 'of course, although these invoice channels are not formal, they may be true. They can be certified by the hall of the tax bureau for tax deduction. '
'as long as the tax bureau focuses on the input invoice, a lot of publicity companies will be finished. "Dashu revealed that the closed propaganda company he saw was due to the fact that he was found to have a fake 'input invoice', which was not in line with the real expenditure, so all the projects of the company were thoroughly checked by the tax bureau.
'the tax bureau will first ask you to pay the tax corresponding to the forged ticket, and then it will ask you to pay 25% of the enterprise income tax according to the sales income corresponding to the inspected project, plus the additional tax and fine, and finally the total is 35% of the comprehensive tax. '
According to the theory of entertainment capital, under normal circumstances, the amount of taxable income paid by an enterprise is the income minus the cost, which can be understood as taxing within the profit range, generally 25% of the enterprise's profit. This time, if they are found to have bought fake tickets, they will be charged at 35% of the total income. (note that it is 35% of the total income of the project, not only the amount of fake tickets. )
Calculated by the enterprise's profit rate of 10%, the normal income of 10 million yuan corresponds to a tax payable of 1 million yuan and a tax of 250000 yuan. If it is found that it is fraudulent, in extreme cases, the enterprise has not made input deduction before, then it will face a tax payment of 3.5 million yuan, with a difference of more than 3 million yuan!
'if any project is found to have problems, the company will not be able to bear it. "According to Dashu, many film and television propaganda companies have sent out the information that was checked. 'the tax bureau will find out all the companies involved in the case, including those who issued, bought and received tickets according to a fake ticket. Now it's the first one that I've heard about. It's very fast. I'm sure there will be more. '
Small entertainment inquired about the relevant provisions of the company law, and found that when the company was bankrupt and liquidated, the order of paying the state tax was only after the salaries of employees, social insurance and legal compensation, which was prior to the repayment of other company debts and the distribution of remaining property by shareholders.
This means that in the film and television media circle with light assets, some companies may face the situation of insolvency declaration after a large amount of taxes and fines, so the situation of creditors in the market becomes very dangerous.
'in any case, millions of taxes must be paid. If they can't be paid, the relevant person in charge is going to jail!' Dashu told Xiaoyu with fear. 'now tax investigation is a big thing for the film and television industry. '
Xiaoyu has learned that the criminal law of our country adopts the "double punishment system" for tax evasion of enterprises, which not only punishes the unit, but also punishes the person in charge and other persons directly responsible of the unit. In 2016, a coal sales company in Yichun city was jailed for one year and eight months for tax evasion of 5.83 million yuan and failure of relevant responsible persons to pay taxes in time.
Personal studio is shut down and the highest tax rate is 14 times!
On Monday, chatting groups in the film and television circle circulated that "the national actor studio changed the tax payment to the audit collection, with a unified individual tax of 35%. By Tuesday, the rumor had become that studios with the word "film and television" would be subject to a 35% personal tax.
'some of the writers' studios that are going to open are afraid to touch culture and entertainment. "Said a screenwriter friend to Xiaoyu.
Rumor or prophecy?
Entertainment capital did not search for relevant policy provisions; it called the State Administration of Taxation and received no relevant notice; then it called the famous' tax havens' such as Horgos, Songjiang in Shanghai, Wuxi in Jiangsu, Dongyang in Zhejiang and other famous' tax havens' for tax and industry and commerce, most of which were unanswered, and a few of them also said they had not received the notice.
'this is an administrative instruction, and there is no public information yet. This is the consistent practice of all executive departments in China. My studio has been informed. 'the famous screenwriter Dafei (anonymous) said to Xiaoyu.
In the afternoon of Tuesday, Xiaoyu received two other writers' leaks. They were informed by Shanghai Songjiang District and Zhejiang Dongyang Taxation Bureau that the studio should pay the taxes from January to June 2018 at a comprehensive tax rate of 42%.
What's the difference between the 42% tax rate and the original tax rate?
Xiaoyu learned that the personal studio is equivalent to the personal account. When the money is printed on the studio account, it means that it is printed on the personal account, and the tax is paid according to the personal income tax. Compared with the corporate form, the individual studio lacks a channel for the company's money to flow to the individual, that is, a layer of tax payment is less. In the field of film and television culture, not only Star Studios but also writers' studios are common.
Before that, there were two ways for individual studios to levy taxes: checking taxes and auditing taxes.
Verification tax, that is, the local tax department gives a verification tax or tax rate according to the income declared by the studio. On this basis, it is levied according to 5% - 35% of the individual tax. Considering the additional tax and the local tax return point, the final comprehensive tax rate is about 3% - 7% of the income of the individual studio. Generally, the audit tax is adopted by the company with sound accounting system, that is, the income minus the cost The profit range is subject to individual income tax rate.
Compared with the characteristics of verified collection and audit collection, when the enterprise profit rate does not reach the verified tax rate, it will be more cost-effective to adopt audit collection, and when the enterprise has no profit, there will be no tax; when the enterprise profit rate exceeds the verified tax rate, it will be more cost-effective to adopt the verified collection.
Of course, for the studio, it had the right to choose the more cost-effective way of collection.
'according to the notice I received, from January 1, 2018, the individual income tax of the studio, as a general taxpayer, will be cancelled from the approved collection and all will be changed to the audit collection. If it is levied according to the audit, 6% of it is value-added tax, 35% is individual tax, plus other additional taxes, the overall tax rate is about 42% of the income. "Big fly to small entertainment analysis.
The general taxpayer here is the studio with a cumulative income of more than 5 million in 12 months, and the one with less than 5 million is the small-scale taxpayer.
'the screenwriter is the creator of mental labor, and the cost cannot be quantified. It can be understood that the income of the studio is the profit of the studio. "Small entertainment learned that for the general taxpayer's studios with an accumulated income of over 5 million, changing the approved collection to the audit collection means that the tax rate of the studios may jump from 3% of the income to 42%, 14 times more!
On the one hand, the sudden increase of tax rate, on the other hand, two directors of studios from different regions said that they had received the notice of tax payment, that is, according to the way of checking accounts, to make up the tax payment from January to June this year, which also means that the new and old policies will not be cut off.
In addition, according to Dafei, according to the notice he received, once a small-scale taxpayer is changed to a general taxpayer, it cannot be changed back. 'so don't be a general taxpayer and control your income for 12 consecutive months!' Dafei explained. For 12 consecutive months, it is any 12 consecutive months, such as January December 2017, which is 12 consecutive months, February 2017 January 2018, which is also 12 consecutive months.
Is it really impossible to change back?
According to the entertainment capital, the State Administration of Taxation issued the "notice on unified standards for small-scale taxpayers" in April. From May 1 to December 31, 2018, ordinary taxpayers can choose to register as small-scale taxpayers according to their own situation, that is, the continuous income is less than 5 million. In practice, the tax payer of replacing business tax with VAT does not have the qualification of re registration. The judgment standard of the tax payer of replacing business tax with vat is determined by the local tax department.
The radio and television industry was included in the trial of replacing business tax with VAT in 2013, which means that most of the individual studios established before 2013 cannot be transferred from ordinary taxpayers to small-scale taxpayers, and these studios will bear a huge tax rate gap.
'it seems that the film and television industry is specifically restricted. Xiaoyu learned that Dafei's two personal studios, one in Shanghai in 2011 and the other in Dongyang, Zhejiang Province in 2014, had received the notice that they could not be changed.
'the most depressing thing is that even the logout channel is off. 'a producer who didn't want to be named said to Xiaoyu,' with such a high tax rate, the studio can't be withdrawn even if it wants to. Songjiang District in Shanghai closed the channel for cancellation of individual studios, which is quite like closing the door and beating the dog