好日子到头了。 （来源：新行情） 出品 | 新行情 作者 | 宋辉 明星、网红、企业老板，外界眼里日进斗金的"双高"人群，正以前所未有的密度出现在税务处理的清单上。 1818名"双高"人员被查，补税高达15.23亿元，这一大规模倒查行动，也向所有的高收入群体传递了明确信号：任何费尽心思的伪装，在监管面前都如 同"皇帝的新衣"。 "天若欲其亡，必先欲其狂"，网红为了金钱太过猖狂，早晚要为此付出惨痛的代价。 1818名包括明星网红在内的双高人员被查 近日，国家税务总局举行例行新闻发布会，据透露，今年前11个月，税务部门共查处3904户高风险加油站，查补税款41.63亿元；查处1818名包括明星网 红在内的"双高"人员，查补税款15.23亿元。 所谓"双高"人员，指的是那些高收入、高净值群体，明星网红正是其中的典型代表。他们的收入来源多样、金额巨大，却爱在税务上"钻空子"。 知错能改，善莫大焉。税务部门也在积极支持引导纳税人主动纠正失信行为。 央视新闻消息称，今年以来，共有1168户重大税收违法失信主体采取自我改正措施后，实现了信用修复，提前移出"黑名单"，同比增长40%；超过1300件 经核查未发现检举人反映的涉 ...

来源：北京税务 来源：北京税务 近期，国家税务总局北京市税务局第一稽查局联合公安机关依法查处涉税中介机构北京中崇信会计师事 务所有限责任公司虚开增值税发票案件。 经查，2021年至2022年，北京中崇信会计师事务所有限责任公司让他人为自己虚开增值税发票，共计增 值税普通发票47份，价税合计450.14万元。2024年8月，公安机关对其法定代表人戴琼采取刑事强制措 施。税务部门依法对北京中崇信会计师事务所有限责任公司进行立案检查。 国家税务总局北京市税务局第一稽查局有关负责人表示，涉税中介机构应当知法守法、坚守底线，合规 经营。税务部门将持续加强对涉税中介行业的监管，严厉打击知法犯法的恶劣行为，切实维护税收法治 环境，维护税收公平。 近期，国家税务总局北京市税务局第一稽查局联合公安机关依法查处涉税中介机构北京中崇信会计师事 务所有限责任公司虚开增值税发票案件。 经查，2021年至2022年，北京中崇信会计师事务所有限责任公司让他人为自己虚开增值税发票，共计增 值税普通发票47份，价税合计450.14万元。2024年8月，公安机关对其法定代表人戴琼采取刑事强制措 施。税务部门依法对北京中崇信会计师事务所有限责任公 ...

一方面，对违规招商引资行为明确"四个不得"红线，常态化监测整治"政策洼地"与"开票经济"；另一方 面，依托新出台的《互联网平台企业涉税信息报送规定》，推动超7000家平台报送涉税信息，有效遏制 刷单、虚开等乱象。此外，税务部门持续加大对偷逃税行为的打击力度，1—11月已查处包括明星网红 在内的"双高"人员1818名，查补税款超15亿元，同时对虚开骗税及违规中介保持高压震慑，有力维护了 税法权威与市场公平。 明令税务机关四"不得"严治违规招商 12月8日，国家税务总局举行例行新闻发布会，国家税务总局有关负责人表示，今年以来，税务部门聚 焦维护全国统一大市场与公平税收秩序，多措并举强化税收监管。 税务总局征管和科技发展司司长练奇峰解释，原来一些平台企业自身不开展实质性经营业务，仅通过帮 助其他主体开具发票来虚增平台注册地收入，并以此骗取地方奖补。《规定》打破了平台经济"注册地 与经营地分离"所带来的信息壁垒，使这类行为难以遁形。 此前，一些商户会要求上游供应商不开票，以此压低价格，加剧了平台经济"内卷式"竞争。《规定》实 施后，这些商户出于合规经营需要，会主动要求上游供应商为其开具发票，今年第三季度，平台内小规 ...

Core Viewpoint - The tax authorities have intensified scrutiny on high-income and high-net-worth individuals, revealing significant tax evasion cases involving celebrities and internet influencers, with a total of 1,818 individuals investigated and tax recoveries amounting to 1.523 billion yuan [1][2]. Group 1: Tax Evasion Cases - The report highlights that well-known figures have been implicated in tax evasion, with specific cases including a car reviewer who underreported income leading to a tax shortfall of 1.1867 million yuan, and a social media influencer who evaded taxes totaling 4.6243 million yuan [2]. - The actress Yuan Bingyan was penalized for tax violations and later attempted to disguise personal expenses under a related company, while another influencer faced a fine of 13.5908 million yuan for tax evasion [2]. Group 2: Social Responsibility and Public Perception - The article emphasizes that high-income individuals, particularly celebrities and influencers, should take greater responsibility for tax compliance, as their actions can set a poor example for their followers and distort societal values [2][3]. - There is a growing public demand for fairness and justice in tax matters, with the expectation that all individuals, regardless of their status, adhere to tax laws to maintain social equity and integrity [3].

Core Insights - The tax authorities have exposed six cases of tax evasion involving internet celebrities and online stores, highlighting the need for compliance in the rapidly growing internet economy [1] - In 2024, the tax department conducted inspections on 169 online streamers, uncovering a total of 899 million yuan in unreported income [1] - The message from tax authorities is clear: online platforms are not lawless spaces, and fame does not exempt individuals from legal responsibilities [1][3] Group 1: Tax Evasion Cases - Some online streamers exhibit weak tax awareness and a sense of complacency, leading to income concealment [2] - Techniques used for tax evasion include receiving rewards through personal accounts, registering multiple shell companies to split income, and colluding with MCN agencies to fabricate business activities [2] - The tax evasion methods may seem varied, but they are unlikely to escape the scrutiny of precise regulations [2] Group 2: Role of MCN Agencies - MCN agencies play a significant role in tax evasion, often obscuring their responsibilities to reduce operational costs and attract streamers [2] - Previous cases indicate that some MCN agencies have misled streamers into illegal tax practices by promoting "tax avoidance" strategies [2] - Regulatory actions against these agencies aim to restore order in the economic tax landscape and foster a fair tax environment for the industry's sustainable development [2] Group 3: Importance of Tax Compliance - Taxation is a crucial source of national revenue and a tool for social distribution, making a fair tax environment essential for high-quality economic development [3] - As tax regulation becomes more precise and efficient, the space for tax evasion diminishes, and the costs of illegal activities increase [3] - For online streamers and related institutions, adhering to legal compliance and externalizing social responsibility is vital for gaining long-term public trust and support [3]

Core Viewpoint - The recent tax policy adjustment in China's gold market aims to enhance tax regulation and management, addressing issues of tax evasion and arbitrage in the context of a sustained "gold buying frenzy" [1][8]. Tax Policy Mechanism - The new policy introduces a dual classification of gold usage: "investment purposes" and "non-investment purposes," with specific tax implications for each category [2]. - For investment gold, a "special invoice blocking mechanism" is established to prevent tax deductions from being passed down the supply chain, effectively closing loopholes for tax evasion [2]. - Non-investment gold will have a fixed deduction rate of 6%, ensuring a tax base while allowing reasonable deductions for industrial enterprises [3]. Market Impact - The new tax policy is expected to reshape investment flows and channel choices in the gold market, favoring transactions through exchanges due to lower tax burdens compared to non-exchange channels [4][5]. - Ordinary investors may increasingly prefer exchange channels for large investments, while also considering virtual trading options like gold ETFs and futures to balance convenience and tax advantages [5]. Compliance and Risk Management - The policy imposes stringent compliance requirements on exchange members, necessitating precise internal accounting and usage declarations for physical gold deliveries [6]. - A strict record-keeping system is mandated, requiring members to maintain detailed documentation of gold purchases and sales for tax verification [6][7]. - The policy includes severe penalties for non-compliance, emphasizing the importance of tax compliance for market participants [7]. Future Outlook - The new tax policy is seen as a significant step towards tax fairness, risk prevention, and market standardization, enhancing China's gold market's international competitiveness and pricing power [8].

Core Viewpoint - Shein's plans for an IPO in Hong Kong are hindered by tax-related controversies and executive departures, raising concerns about its compliance and operational structure [1][2][5]. Group 1: IPO Challenges - Shein submitted a confidential application to the Hong Kong Stock Exchange in June, but there has been no substantial progress reported, which is unusual given the typical 100-day review period [1]. - The departure of key executives, including the head of government affairs in the U.S. and the overseas recruitment head, has further complicated its IPO plans [1]. - The company's relocation of its headquarters to Singapore has led to accusations of tax evasion, impacting its listing prospects in both Hong Kong and London [1][5]. Group 2: Taxation Issues in the UK - Shein's UK subsidiary reported a 33% increase in sales to £2 billion in 2024, yet paid only £9.6 million in corporate tax, resulting in a tax rate of less than 0.5% [2][3]. - The Fair Tax Foundation revealed that 84% of Shein's UK sales were transferred to its Singapore parent company as "procurement costs," indicating a significant profit shifting strategy [3]. - Shein faces a lawsuit in the UK for allegedly evading VAT, with claims amounting to £5.8 million [3]. Group 3: Taxation Issues in China - Shein's operational structure, which registers in Singapore while operating in China, has led to significant tax revenue losses for China, with an estimated tax shortfall of ¥5.6 billion [6]. - The company has a substantial employee base of over 11,000 globally, but only 5,587 are reported to be paying social security in China, raising concerns about compliance [6]. - Shein's structure conflicts with the China Securities Regulatory Commission's requirements, as over 70% of its products are sourced from China, and most key operations are based there [6][10]. Group 4: Regulatory and Compliance Concerns - Shein's tax planning strategies are under scrutiny as they appear to exploit tax loopholes, raising questions about their legality and sustainability [8][9]. - The OECD's upcoming global minimum corporate tax rate of 15% could further complicate Shein's tax strategy, as its effective tax rate is currently below this threshold [9]. - The potential for a tax investigation in China is increasing, as Shein's operational model may not align with the principles of fair taxation [10].

Core Viewpoint - The tax authorities are intensifying scrutiny on MCN (Multi-Channel Network) agencies and network anchors for tax evasion practices, emphasizing the need for compliance and transparency in the industry [2][6][7]. Group 1: Tax Evasion Cases - Three tax-related cases involving MCN agencies and a network anchor were reported, highlighting issues such as false invoicing and failure to withhold taxes [1]. - Hebei Chuming Cultural Media Co., Ltd. was found to have underpaid taxes by 12.6151 million yuan and failed to withhold individual income tax for anchors amounting to 3.5970 million yuan, resulting in penalties totaling 20.1006 million yuan [1]. - Hunan Yanke Cultural Media Co., Ltd. was penalized for not withholding individual income tax of 2.0886 million yuan for its anchors, leading to a fine of 1.0443 million yuan [1]. Group 2: Regulatory Framework - MCN agencies are legally obligated to withhold and pay taxes, and their failure to do so is being addressed through stricter regulations [3][5]. - The State Council's regulations introduced in June 2023 require internet platforms to report tax-related information, enhancing transparency and accountability within the industry [2][8]. - The new regulations aim to create a comprehensive tax governance system covering MCN agencies, network anchors, and internet platforms, promoting a healthier industry ecosystem [2][4]. Group 3: Industry Implications - The rapid growth of MCN agencies has led to increased scrutiny regarding their compliance with tax laws, as some agencies have used tax evasion as a competitive strategy [3][5]. - Experts emphasize that compliance is essential for the sustainable development of MCN agencies and the overall health of the industry [4][5]. - The perception among some network anchors that hidden income can evade taxes is being challenged by ongoing tax enforcement actions [6][7]. Group 4: Future Directions - The introduction of the new regulations is seen as a critical step in preventing tax evasion and ensuring fair competition within the platform economy [8]. - Experts advocate for a collaborative approach among regulatory bodies to create a fair and transparent tax environment, which is vital for the long-term health of the platform economy [7][8].

Core Viewpoint - The implementation of the "Regulations on Reporting Tax-related Information by Internet Platform Enterprises" has significantly promoted tax fairness and compliance among business entities, aiding in the construction of a unified national market and curbing illegal investment attraction behaviors [1][2]. Group 1: Impact on "Shell Platforms" - The number of "shell platforms" has decreased by over 100 since the implementation of the regulations, effectively curbing the use of platforms for illegal investment attraction and promoting fair competition between online and offline businesses [2]. - The regulations have enabled tax authorities to access tax-related information of operators and employees within platforms, breaking down the information barriers between registered and operational locations [2]. Group 2: Prevention of Tax Evasion - The regulations help prevent the illegal conversion of income types, such as misreporting labor remuneration as business income, which constitutes tax evasion [3]. - Tax authorities can now identify non-compliant behaviors more effectively, as the regulations provide clear standards for categorizing income types and optimize the withholding tax process for labor remuneration [3]. Group 3: Monitoring and Enforcement - Tax authorities will enhance monitoring of the registration of individual businesses to prevent the bulk conversion of income types, ensuring compliance with individual business registration regulations [4]. - There is a focus on preventing income splitting by platform operators to evade tax obligations, which involves dividing income among multiple tax entities to exploit tax benefits [5][6]. Group 4: Future Directions - The tax authorities plan to continue enforcing the regulations strictly, promoting collaborative governance to curb disorderly competition and support the construction of a unified national market and high-quality economic development [6].

Group 1 - The core viewpoint of the article emphasizes the Chinese tax authority's strengthened regulation on high-income individuals, particularly targeting tax evasion among online influencers and celebrities since 2021, resulting in over 360 cases and tax recovery exceeding 3 billion yuan [1] - The tax authority has established a collaborative mechanism with eight departments, including public security and the central bank, to combat tax-related crimes, focusing on three key areas: high-income individuals, organized crime, and fraudulent tax benefits [1] - In 2024 alone, 779 organized crime groups were dismantled, leading to 9,734 suspects being taken into custody, with 838 individuals voluntarily surrendering under pressure [1] Group 2 - The tax authority has made significant efforts in promoting compliance through precise publicity and guidance, resulting in over 3.75 million A-level taxpayers in 2024, an increase of nearly 1 million since 2020 [2] - Joint incentive measures have been implemented by 29 departments, with 11.3 trillion yuan in credit loans issued to 36.21 million compliant taxpayers during the "14th Five-Year Plan" period, supporting the development of small and micro enterprises [2] - A dynamic "credit + risk" regulatory system has been established to enhance precise law enforcement and reduce unnecessary disruptions to businesses, with a 20.6% decrease in post-event tax risk responses in the first half of 2025, while tax recovery through risk management increased by 12.7% [2] Group 3 - Following the issuance of guidelines by the State Council on regulating administrative inspections related to enterprises, the tax authority has detailed 29 specific tasks aimed at reducing the frequency and improving the quality of tax inspections [3]