First, the common way of entertainers to avoid tax
The problem of the entertainer's tax has always been a social problem. China's tax design in view of the high income "labor" some methods to taking extra progressive tax rate, it should be said that on the system design is reasonable, but in the actual execution of those artists with astronomical "labor" is often roughly through various means to evade tax tax method has the following three kinds:. A contract of Yin and Yang, two, divide second payment, three, engineer salary after tax the former two methods belong to the tax evasion of criminal behavior, and one of the most famous case is liu xiaoqing early years in prison for tax evasion case. After that, the artists accepted this lesson and paid their fees, which is the after-tax income of after-tax income. That is to say, the amount of personal income tax should be paid by the organizer.
Second, the legal risk of after-tax compensation
Can limit for "after-tax income", because our country individual income tax source is withholding tax, that is to say, the taxable income payer shall be the withholding agents or brokers or performing organization unit, in every time to the relevant taxpayer to pay the proceeds, on behalf of withholding taxes. In fact, however, brokerage or performing organization unit to save costs tend to be on revenue sliver, they either do not take the initiative to pay taxes to the tax authority, or short in weight on pay, which cause a loss of tax. Once by tax authorities to find out, for those who listen to the artist verbal commitment by the organizer, often due to a lack of evidence, stand on, unbeknownst to himself, the tax evasion behavior, have to according to the tax administration law of the People's Republic of China "the provisions of article sixty-nine of the being chased for imposition of legal responsibility. Therefore, it is an effective way for the artist to obtain the tax payment certificate from the organizational unit. Only if he has obtained the legitimate tax payment certificate, can he prove his innocence on the tax.
What is the tax payment certificate?
So what is a legally valid tax payment certificate? From the point of view of the tax authority, it is the tax bill issued by the tax authorities. However, according to the supreme people's court on the concrete application of law in trying criminal cases of tax revolts of interpretation, the first: "withholding agents written commitment generation of taxpayers to pay taxes, the withholding agent shall be deemed as have buckles and received taxes." The judicial interpretation, judicial organ expanded the interpretation of the tax payment receipts, for example, the unit sent to worker wages with "withholding taxes" column, and the tax withholding agents in writing generation of contract can be regarded as tax payment receipts, etc. That is to say, as long as the taxpayer holds such credentials, it can be concluded that they have done their duty of duty, which means that the withholding agent has been withheld and the tax paid. As to whether the withholding agent does pay the tax in time and in full, it has nothing to do with the taxpayer. Therefore, when an artist is signing a related performance contract, it is important to make clear the obligation of withholding agent's tax payment in the relevant provisions.
The legal responsibility of withholding agents
It should be pointed out that, according to the tax administration law related regulations in our country, "withholding agents forge, alter, conceal, destroy without authorization accounting books, vouchers, defray of much on account book line or not, less income, or notification by the taxation authority to declare and refuses to declare or false tax returns, not capture is little perhaps of payable taxes, belongs to the tax evasion behavior, will be recovered, it is not by tax authorities to pay or pay less tax, fine for delaying payment, concurrently or not paying less taxes to pay fines of more than five times the fifty percent; If a crime is constituted, criminal responsibility shall be investigated in accordance with the law.