Cui Yongyuan must have seen Fan Bingbing tearing up his hands. The focus of the incident was Fan Ye's tax evasion through the "Yin-Yang contract", and now the State Administration of Taxation has ordered the local tax authorities in Jiangsu Province to carry out an investigation.
Let's take a look at how the stars earn their taxes.
1. Stars are employed by the company, and their income is taxed according to "salary income", and the excess progressive tax rate of 3%-45% is applicable.
2. If a star photographs a work and obtains labor remuneration, he shall be taxed according to "income from labor remuneration", and the tax rate shall be 20%-40%.
3. star dividends earned from foreign investment are paid according to the dividend bonus and the tax rate is 20%.
4. Stars set up studios, that is, individual proprietorship enterprises, according to the "individual industrial and commercial households production, business income" tax, the application of 5% to 35% of the excess progressive tax rate.
5. the star pays the remuneration for the book, according to the "Remuneration" tax, the actual tax rate is 14%.
6. the right of celebrity portrait is taxed according to the "royalties" and the tax rate is 20%.
7. the star sells the stock right, the real estate, according to "the property transfers the income" to pay taxes, the tax rate 20%.
8. star rental housing, in accordance with the "property lease income" tax, 20%.
9. Star Award, according to "occasional income" tax, tax rate of 20%.
If Fan Ye gets 10 million of the movie, he should pay tax according to the remuneration of the labor service, with a tax rate of 40%. Obviously, she is not willing to pay taxes in this way, so the professionals will suggest that she set up a studio, the first party will pay the money into the studio account, according to the above article 4, the sole proprietorship enterprise according to the individual business income tax rate of 5% - 35%.
But! It's not over yet. According to the fiscal and taxation document  91 and the tax preferences of some areas, the sole proprietorship enterprise shall be levied at the profit rate of 10% of the income, and the actual tax rate of the individual income tax is 0.5% ~ 3.5%. In this mode, how much is the comprehensive tax burden for the stars to set up studios? VAT 3%, if there are local tax incentives, such as local retained part (50%) incentives 50% - 70%, then the actual VAT tax rate of 1.95%, plus urban construction and education fee surcharge 0.36%, the comprehensive tax burden of about 5.81%.
Less than 6%, this is the tax burden that tens of millions of stars will face. The monthly salary of 7000 yuan, the wages and salaries tax rate is 10%.
Do you still feel that it does not matter to you?
But this is just the beginning. Because even if only 6%, according to Cui Yongyuan's material, Fan Ye also signed a "Yin and Yang contract", under the table does not show the "Yin contract" agreed on the money went, we do not know. But if it is not for tax evasion, why do we sign the "yin yang contract"? Please give us a perfect account.
According to Huang Yiqing, Fan Ye has evaded at least 500 million yuan of tax through contracts of large and small Yin and Yang in the past few years, and can focus on checking Fan Ye's mother's account, because most of Huang Yiqing's payments are directed to Fan Ye's mother's account.
Whether the material is true or not is subject to verification by the tax authorities.
The key is that once the "ice" tax evasion is confirmed, it can be determined that ice is not a person, which is a common "ice" routine. While tens of millions of celebrities are shrewdly evading taxes, more than 60% of China's personal income tax comes from the working class, and a handful of people who are not rich support China's few personal income tax. Why do people who eat melons bear heavy taxes because they bear taxes that are not their own for the rich who evade them?
Suppose there are 10 people, 2 stars and 8 people in the society. The star income is 10000 yuan, the melon income is 100 yuan, the tax target is 100 yuan.
The first situation: the star masses each 10 yuan head tax, in theory, the star tax burden 0.1%, the masses tax burden 10%. But now the two stars evade taxes and pay 20 yuan less, so I'm sorry, eight people with wages to pay 100 yuan tax, 12.5 yuan per person, melon eaters into the tax burden of 12.5%.
Is there a hole in the pit? There's more pit than this!
The second scenario: a country's tax system should not make such a big difference between the star's and the melon eater's tax burden - 0.1% and 10%, 100 times the difference! Closer to the reality is that two stars bear 80 yuan tax, eight people bear 20 yuan tax, in theory, the star tax burden 0.4%, the masses tax burden 2.5%, the difference in tax burden about six times, the masses are still very injured, but more injured, the stars tax evasion... Sorry, people who eat melon hand in 100 yuan tax, the tax burden has become 12.5%, which is five times the theoretical tax burden!
This is the real pit.
Why do the people eat the burden of tax? Because the stars for tax evasion do not belong to them.
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