郑州税收洼地园区(实时/解释)

针对高收入网络主播的税收监管正在收紧。近日郑州税务部门追征一名网络主播欠缴税款与滞纳金合计662.44万元。这是目前公开的首个网络主播补税案例。按此前部署，税务部门正综合2020年度个人所得税汇算清缴办理情况，对存在涉税风险的明星艺人、网络主播一对一风险提示和督促整改，后续或有更多类似案例，话题一出就一度冲上微博热搜。

Tax regulation for high-income network anchors is tightening. Recently, the Zhengzhou taxation department pursued a total of 6,624,400 yuan in arrears of taxes and late fees paid by an internet anchor. This is the first public tax reimbursement case for network anchors. According to the previous deployment, the tax department is comprehensively integrating the status of the individual income tax settlement and payment in 2020, and prompts and urges one-on-one risk corrections for celebrity artists and network anchors with tax-related risks. There may be more similar cases in the future, and the topic will come out. Once rushed to the hot search on Weibo.

回顾整件事情，国家网络检测系统在通过“自然人电子税务局”平台对汇缴欠税数据的例行监测中，该局系统内查询到，文化路税务分局有一笔2020年汇算清缴的大额欠税有疑团。

Recalling the whole matter, the national network inspection system is routinely monitoring the remittance of arrears data through the "Natural Person Electronic Taxation Bureau" platform. The taxation of the bureau has been queried in the system. The Wenhua Road Taxation Branch has a remittance settlement for 2020. There are doubts about the large tax owed.

工作人员多次与纳税人联系，但纳税人一直不接电话，随后工作人员又联系其任职单位，向企业了解该笔大额申报情况。单位财务人员说该纳税人为一名网络主播，已离职前往北京。

The staff of the tax bureau contacted the taxpayer many times, but the taxpayer did not answer the phone, and then the staff contacted his employer to learn about the large-amount declaration from the company. The financial officer of the unit said that the taxpayer was an internet anchor and had left his job and went to Beijing.

9月18日，国家税务总局办公厅发出通知，要求进一步加强文娱领域从业人员税收管理。严厉查处偷逃税行为，对于拒不改正的要严厉处罚。

On September 18, the General Office of the State Administration of Taxation issued a notice requesting further strengthening of taxation management for practitioners in the entertainment field. Severely investigate and punish tax evasion, and severely penalize those who refuse to make corrections.

《通知》指出，要定期开展税收风险分析，近期要结合2020年度个人所得税汇算清缴办理情况，对存在涉税风险的明星艺人、网络主播进行一对一风险提示和督促整改，对2021年底前能够主动报告并及时纠正涉税问题的，可以依法从轻、减轻或者免予处罚。

The “Notice” pointed out that it is necessary to carry out tax risk analysis on a regular basis. In the near future, it is necessary to conduct one-on-one risk warnings and supervise rectifications for celebrities and Internet anchors with tax-related risks in conjunction with the personal income tax settlement and payment in 2020. The end of 2021 Those who are able to report on their own initiative and correct tax-related issues in a timely manner may be given a lighter, mitigated, or exempted punishment in accordance with the law.

无论是上班族、自由职业者或企业主，最终的目的都是让个人收入“入袋为安”，而有收入就涉及所得税，有税就涉及避税，有避税就有税务监管。

Whether it is office workers, freelancers or business owners, the ultimate goal is to make personal income "safe", while income involves income tax, tax involves tax avoidance, and tax avoidance involves tax supervision.

对于个人，期待是“收入最大化”；对于税局，期待是保证税款“按时按量”入库。从某种意义上，这是一组矛盾，也是一对博弈关系，甚至某些时候是一种零和游戏。

For individuals, the expectation is "maximizing income". For the tax bureau, the expectation is to ensure that taxes are put into storage "on time and in quantity". In a sense, this is a set of contradictions, a pair of game relations, and even a zero-sum game in some cases.

特别是对于高收入的人群，总是想尽办法避开重重征税，让个人收入最大化。同时，税局也会利用大数据和云计算，去侦查各种避税行为，保证税款入库。

Especially for high-income people, they always try their best to avoid heavy taxation and maximize their personal income. At the same time, the tax bureau will also use big data and cloud computing to detect various tax avoidance behaviors and ensure tax revenue.

• 第一招：最低应税工资申报，其余用发票列支

The first measure: the minimum taxable wage is declared, and the rest is paid by invoice

具体的操作有几种：

There are several specific operations:

1. 按照当地政府规定的最低工资标准申报，保证符合政策最低要求；

Declare according to the minimum wage standard stipulated by the local government to ensure that it meets the minimum requirements of the policy.

2. 按照最低应税工资，或略高于应税工资申报，保证缴纳一点个税；

According to the minimum taxable wage, or slightly higher than the taxable wage declaration, guarantee to pay a little tax.

3. 按照当地社保的平均工资标准申报，保证自己站在中位数的安全位置。

Declare according to the average wage standard of local social security to ensure that you stand in a safe position in the median.

例如一个月薪3万的人，就可能按照4000元去申报，那么剩下2.6万元怎么处理？公司会让员工找来各种发票，如市场营销费用、咨询费用、广告费、业务招待费等各种名录，然后作为公司成本列支，把这些“费用”直接报销给员工。

For example, a person with a monthly salary of 30,000 yuan may declare according to 4,000 yuan, so what about the remaining 26,000 yuan? The company will ask employees to find all kinds of invoices, such as marketing expenses, consulting expenses, advertising fees, business entertainment expenses, etc., and then charge them as company costs, and directly reimburse these "expenses" to employees.

你也许会问，为什么要这么处理？我们先看看一份月薪3万的工资，在扣除了社保、住房公积金和个税（不考虑专项附加扣除）后，员工最终拿到手是多少钱？

You may ask, why do you have to deal with this? Let's take a look at a monthly salary of 30,000 yuan. After deducting social security, housing accumulation fund and individual tax (regardless of special additional deduction), how much will the employees finally get?

如上表所示，月薪30000元（这里的月薪是指“单位付出的总人工成本”），扣除了社保、住房公积金和个税后，实际到手是19263元，整整没了1/3有多。当然，社保和公积金的大部分钱，都是到了个人的社保账号和公积金账号，但这部分钱的提取是有条件的，很多人觉得不如现钱来得踏实。

As shown in the above table, the monthly salary is 30,000 yuan (the monthly salary here refers to the "total labor cost paid by the company"). After deducting social security, housing accumulation fund and individual tax, the actual salary is 19,263 yuan, which is not as much as 1/3. Of course, most of the money of social security and provident fund comes from personal social security account and provident fund account, but the withdrawal of this money is conditional, and many people feel that it is not as practical as cash.

需要提醒的是，“发票列支”这个方案，有两个致命的缺点：

Need to be reminded that the "invoice payment" scheme has two fatal shortcomings:

1. 躲不开税局的大数据分析

Big data analysis of tax bureau cannot be avoided

例如，A君在2019年换了工作，但他的上一份是任职于一家大外企，工资薪金申报非常合规，原东家就是按30000元去申报工资。但到了新的工作单位，却用了“低标准申报，发票列支”这招，工资一下子降到了4000元。

For example, A changed his job in 2019, but his last job was in a large foreign company, and his salary declaration was very compliant. His former employer declared his salary at 30,000 yuan. However, when he arrived at a new company, he used the trick of "reporting with low standards and paying invoices", and his salary suddenly dropped to 4,000 yuan.

试想一下，一个劳动力，如果不是经历了重大疾病、残疾这些重大人身意外，价值怎么可能瞬间缩水近90%。也许，你可以给出“为了理想”、“为了爱情”等等原因，去解释从一份30000元的工作跳槽到4000元的工作，但税局是否接受解释就不得而知了。

Imagine how the value of a labor force could shrink by nearly 90% in an instant if it had not experienced major personal accidents such as major diseases and disabilities. Perhaps, you can give reasons such as "for ideal", "for love", etc., to explain the job-hopping from a job of 30,000 yuan to a job of 4,000 yuan, but it is unclear whether the Tax Bureau will accept the explanation.

2. 发票不能列支成本，而需要放到员工福利费

Invoices can not be charged with costs, but need to be paid in employee welfare expenses

员工拿回公司的发票，也许是各种超市发票、地铁购物卡发票，购买代金券的发票，这些都不能作为公司的成本列支，而需要作为“职工福利”，而职工福利，在薪金总额的14%以内才可以据实列支，而如果工资总额已经被“人为缩水”了，那么这部分的额度就剩下很少。

Employees get the invoices back to the company, which may be all kinds of supermarket invoices, subway shopping card invoices and vouchers. These invoices cannot be charged as the company's costs, but need to be regarded as "employee benefits", and employee benefits can only be charged according to the facts within 14% of the total salary. If the total salary has been "artificially shrunk", then the amount of this part is very small.

税务的策划就是这样一环扣一环，有时候以为自己耍了小聪明，实际上是“一子错，满盘皆落索”。

Tax planning is like this. Sometimes you think that you have played a little trick, but in fact, it is "one mistake, but the whole game will be lost".

• 第二招：个税的“外包核定征收”

The second measure: the "outsourcing verification collection" of individual taxes

具体的操作是：找到税务洼地的劳务外包公司，跟他们签署《业务外包合同》，然后为相关员工办理个体户商事登记，通过享受当地政府或园区的财政扶持（即缴纳的税当地政府留存的部分再次进行税收返还）后，实际的税负可以做到3%-5%。

The specific operation is: find the labor outsourcing companies in the tax depression, sign the Outsourcing Contract with them, and then handle the self-employed business registration for the relevant employees. After enjoying the financial support of the local government or the park (that is, the tax paid by the local government will be refunded again), the actual tax burden can be 3%-5%.

你也许会问，为什么要这么曲折，绕道别的城市去申报个税？我们先看看小企业主、电影明星或网红，如果正常申报，与核定征收申报的区别。

You may ask, why do you have to go around other cities to declare taxes? Let's first look at the difference between small business owners, movie stars or net red, if they declare normally, and the verification collection declaration.

先看看小企业主的情况，如果A君正常出资设立了有限责任公司，最终公司对税前利润要缴纳25%的企业所得税，分红的股息，个人还需要缴纳20%的个人所得税。

Let's take a look at the situation of small business owners. If A has established a limited liability company with normal capital contribution, the company will eventually have to pay 25% of the enterprise income tax on the pre tax profits, and 20% of the individual income tax for the dividend dividends.

换言之，赚了100元，到手只能拿到60元（100×75%×80%），税负接近40%。如果不设立有限责任公司，设立个人独资企业或个体工商户，个人的经营所得，适用5%至35%的超额累进税率，也就是说100元拿到手95元到65元不等，可见，有可能40%的营收就拿去缴税了，个人所得税税负还是挺高的。

In other words, if you earn 100 yuan, you can only get 60 yuan (100 × 75% × 80%), and the tax burden is close to 40%. If we do not set up a limited liability company and set up a sole proprietorship enterprise or individual business, the excess progressive tax rate of 5% to 35% is applicable to the individual's business income, that is to say, 95 yuan to 65 yuan for 100 yuan. It can be seen that 40% of the revenue may be taxed, and the personal income tax burden is still very high.

如果换成利用某些税务洼地的财政扶持，那么个人所得税的税负就从5%-40%，降到3%-5%，下降幅度最高可达10倍之多。

If we use the financial support from some tax depressions, the tax burden of personal income tax will drop from 5% - 40% to 3% - 5%, with a drop of up to 10 times.

除了小企业主，这种方式还特别适用于MCN（Multi-Channel Network）公司的网红，线上教育平台的兼职教师，电影公司旗下的明星，共享出行平台的司机等等。

In addition to small business owners, this method is especially suitable for online celebrities of MCN (multi channel network), part-time teachers of online education platforms, stars of film companies, drivers of shared travel platforms, etc.

MCN公司或网络平台，面对那么多高薪的网红或明星，不再需要逐个代扣代缴的劳务个税，而可以外包给税务洼地的劳务公司，既拿到正规的增值税发票列支成本，网红们也减轻了税负，一举两得。

In the face of so many Internet celebrities or stars with high salaries, MCN companies or network platforms no longer need to deduct and pay the individual income tax of labor services one by one. Instead, they can outsource to the service companies in tax depressed areas. They can not only get the formal VAT invoice to disburse the cost, but also reduce the tax burden and kill two birds with one stone.

那么“外包核定征收”这个方案，又是否存在弊端呢？有两个地方是需要注意的：

Then, is there any disadvantage in the scheme of "outsourcing verification and collection"? There are two points to note:

1. 外包业务设置的合理性

Rationality of outsourcing business setting

我们发现有些企业或个人跟劳务外包公司签署《业务外包合同》时，合同上约定的业务范围，已经超出了劳务公司原有的经营范围。又或者是，合同上的业务范围，跟委托公司的业务板块在逻辑上没有任何连接。这就会被税局怀疑是找了一家劳务公司，虚开增值税发票去冲抵成本。

We find that when some enterprises or individuals sign the Outsourcing Contract with the labor outsourcing company, the business scope agreed in the contract has exceeded the original business scope of the labor outsourcing company. Or, the business scope in the contract is not logically connected with the business section of the entrusting company. This will be suspected by the Tax Bureau of finding a labor service company and falsely issuing VAT invoices to offset the costs.

2. 注册个体工商户的保密性

Confidentiality of registered individual industrial and commercial households

劳务公司需要帮助申报个税的员工成立一家个体工商户，而个体工商户是承担无限责任的，这个工商户的营业执照，是仅仅用于申报税务，还是会被利用做其他用途？必须对劳务外包公司加以限制，并约定保密条款和违约责任。

Labor service companies need to help employees who declare individual taxes set up an individual industrial and commercial household, and individual industrial and commercial households bear unlimited responsibilities. Is the business license of this industrial and commercial household only used for tax declaration, or will it be used for other purposes? Labor outsourcing companies must be restricted, and confidentiality clauses and liability for breach of contract should be agreed.

• 第三招：把员工变为外聘顾问

The third measure: turn employees into external consultants

具体操作是：把员工的工资薪金变为劳务费，然后找第三方机构开票，在公司做成本列支。

The specific operation is: change the wages and salaries of employees into labor expenses, then find a third-party organization to make out an invoice, and charge the cost in the company.

对于公司的管理层、销售人员等，每年会涉及季度效益奖、年终奖、特别奖等收入申报，如果将收入做一次性申报，个人所得税税率会向着45%的最高税档前进。

For the company's management and sales staff, quarterly benefit awards, year-end awards, special awards and other income declarations will be involved every year. If the income is declared once, the personal income tax rate will move towards the highest tax rate of 45%.

如是有的公司就会把这些员工变成外聘顾问，把劳动关系变成劳务关系，支付员工的钱由工资薪金改为劳务费，然后找一些其他的咨询公司开具服务发票，或找那些可以按照劳务费核定征收开票的税务局代开劳务费发票，进而帮个人把个人所得税税负做到最低。

If this is the case, some companies will turn these employees into external consultants, turn labor relations into labour relation, pay employees wages instead of labor fees, and then find some other consulting companies to issue service invoices, or find tax bureaus that can collect invoices according to the labor fees, so as to help individuals minimize their personal income tax burden.

这个方案的弊端还是劳务内容的合理性，以及劳务费对应营业收入的比例。比如一家年营业额100万的小企业，怎么会需要每年花80万请一堆战略顾问来为公司做企业咨询？

The disadvantage of this scheme is the rationality of labor service content and the ratio of labor service fee to operating income. For example, how can a small enterprise with an annual turnover of 1 million spend 800,000 yuan a year to invite a bunch of strategic consultants to do business consulting for the company?

• 第四招：境内境外双重任职

The fourth measure: dual employment at home and abroad

具体操作是：给员工在境内发一份工资，在境外（大多数情况是香港）也发一份工资。

The specific operation is: give employees a salary in China and a salary outside China (in most cases, Hong Kong).

按理说，这种两地发工资的方法是行不通的。因为，作为一个中国的税收居民，无论工资薪金在哪里发放，都应该在中国纳税。

Arguably, this method of paying wages in both places will not work. Because, as a Chinese tax resident, no matter where wages and salaries are paid, they should pay taxes in China.

但实际操作中，很多小型的港资或外资公司，为了减轻公司负担，他们会对自己的中高层员工采取这种申报方式。比如，让中高层员工在香港开个银行账户，然后挂靠一个任职，公司把工资薪金通过香港账户打给个人。在中国大陆，公司也给员工正常申报一份工资并购买社保。通常境外和境内的比例是5:5。

However, in practice, many small Hong Kong-funded or foreign-funded companies, in order to reduce the burden on the company, will adopt this declaration method for their middle and high-level employees. For example, let middle and high-level employees open a bank account in Hong Kong, and then call a post, and the company will pay wages and salaries to individuals through Hong Kong accounts. In Chinese mainland, the company also declares a salary and buys social security for its employees. Usually the ratio between overseas and domestic is 5:5.

虽然对个人而言资金的流动会产生一定限制，但是香港简单宽松的税务制度，15%的个人所得税税率，让这个逃税避税方法也成为一种现状。

Although there will be some restrictions on the flow of funds for individuals, the simple and loose tax system in Hong Kong and the personal income tax rate of 15% make this tax evasion and avoidance method a status quo.

这年头，能在中小型外资公司做到中高层，求学年代大多数是学霸，步出社会后活成了社畜，虽然是标准的中产阶级，却肯定不甘于“被均富”，缴纳高达45%的个税。而外资公司既想留住人才，也不愿意支付超额的人工成本，所以这种方式成为了小型外资公司或私人企业的替代方案。

These days, most of the one who can be middle and high-level in small and medium-sized foreign-funded companies are school bullies. They have become social animals after they step out of society. Although they are the standard middle class, they are not willing to be "equally rich" and pay a personal tax of up to 45%. Foreign companies want to retain talent, but they are not willing to pay excessive labor costs, so this method has become an alternative for small foreign companies or private enterprises.

这种方案的弊端非常明显，就是在CRS的纳税背景下，中国税局会跟有税收协定的国家或地区交换数据，一旦员工被发现在两地申报个税，则必须选择在其中一地重新申报，除了补回个税，可能还涉及巨额的滞纳金。

The disadvantage of this scheme is very obvious. In the context of CRS tax payment, the China Tax Bureau will exchange data with countries or regions with tax treaties. Once employees are found to declare personal income tax in two places, they must choose to re declare in one of them. In addition to making up for the individual income tax, it may also involve a huge amount of overdue fine.

从近日郑州网红被税局追讨600多万税款说起，我们总结归纳出4招个人所得税的避税技巧，这些技巧中，有一些会涉及踩红线或灰线，如果确要使用，也建议仅仅是短期操作，不宜长期执行。

Starting from the recent Zhengzhou Internet celebrity’s recovery of more than 6 million taxes by the tax bureau, we have summarized four tips for avoiding personal income tax. Some of these techniques involve stepping on the red line or the gray line. If you really want to use it, also The recommendations are only short-term operations and should not be implemented for a long time.

无论是上班族、自由职业者或企业主，个人所得税都是每个人必须面临的问题，有问题就有解决方案，说直白一点，就是有需求就有套路。GBAA将结合全球视野，助你合理报税、合法避税，既为国家做贡献，也为个人积财富，两不误！