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税务部门曝光2起MCN机构涉税违法和1起网络主播偷逃税案件
经济观察报·2025-09-19 04:29

Core Viewpoint - MCN institutions, as key participants in the platform economy, must fully understand and fulfill their tax obligations to ensure compliance and promote healthy industry development [2][6]. Group 1: Tax Obligations of MCN Institutions - MCN institutions are independent taxpayers and are required to pay value-added tax and corporate income tax on their operating income [2][3]. - MCN companies must fulfill withholding obligations for personal income tax when paying remuneration to streamers, regardless of whether they have signed agency contracts [2][4]. - Non-compliance with tax withholding obligations is considered a violation of the law and will lead to legal consequences [2][4]. Group 2: Recent Tax Violations and Consequences - Recent tax violations by MCN institutions include cases of tax evasion and improper tax benefits, such as the case of Hebei Chuming Cultural Media Co., which evaded taxes amounting to 12.61 million yuan [4][5]. - The tax authorities have imposed penalties totaling 20.10 million yuan on the company for enjoying improper tax benefits and failing to withhold personal income tax [5]. - The case has been referred to the public security authorities for further investigation, highlighting the seriousness of tax violations in the industry [5]. Group 3: Industry Growth and Regulatory Environment - The number of MCN institutions is projected to reach approximately 29,000 by May 2025, reflecting significant growth in the industry [4]. - The rapid development of the platform economy necessitates that MCN institutions operate within a regulated framework to avoid tax-related risks and promote fair competition [6]. - The introduction of regulations aims to ensure that all participants in the online economy, including streamers and MCN institutions, adhere to tax laws and contribute to the economy [6].