State Taxation Administration of The People’s Republic of China： Regularly carry out tax inspections on celebrity artists and network anchors.

　　Cctv newsAccording to the State Taxation Administration of The People’s Republic of China website on the 18th, recently, in order to implement the relevant requirements of Publicity Department of the Communist Party of China’s "Notice on Comprehensive Management in the Entertainment Field", deepen the standardization of tax order in the entertainment field according to laws and regulations, and promote the long-term healthy development of the industry, the General Office of State Taxation Administration of The People’s Republic of China issued a notice to further strengthen the tax management of employees in the entertainment field.

　　The "Notice" proposes to further strengthen the daily tax management of employees in the entertainment field. For individual studios and enterprises established by celebrity artists and network anchors, it is necessary to guide them to establish account systems according to laws and regulations, and declare and pay taxes by means of audit collection. It is necessary to regularly carry out tax risk analysis. In the near future, combined with the settlement and payment of personal income tax in 2020, star artists and network anchors with tax-related risks should be given one-on-one risk tips and urged to rectify. Those who can actively report and correct tax-related problems in time before the end of 2021 can be given a lighter, mitigated or exempted punishment according to law; If the tax authorities refuse to cooperate with the investigation, verification and supervision of the rectification work, they shall be ordered to limit the reform according to law, and shall be submitted to the competent departments of industry and industry associations for assistance in urging and correcting; If the circumstances are serious, we must seriously investigate and deal with them according to law. It is necessary to carry out regular "double random and open" tax inspections on celebrity artists and network anchors, take facts as the basis and the law as the criterion, and increase the shock and exposure of investigating and dealing with typical cases of tax evasion in the entertainment field according to laws and regulations. It is necessary to strengthen the supervision and inspection of the daily collection and management of grass-roots tax authorities, and severely deal with tax personnel who abuse their powers to engage in malpractices for personal gain according to laws and regulations.

　　The "Notice" requires that efforts should be made to strengthen the tax management of star artists, network anchor brokerage companies and brokers and related producers, urge them to fulfill their personal income tax withholding obligations according to law, provide relevant information and cooperate with tax authorities to implement tax management for star artists and network anchors according to law.

　　The "Notice" requires that the management of tax-related preferential treatment in the field of entertainment should be effectively standardized, and tax authorities at all levels should not implement all kinds of tax preferential treatment set in violation of regulations or implemented in a flexible way. To carry out the verification of whether star artists and network anchors should enjoy tax incentives according to law, it is necessary to strictly prohibit the expansion of the implementation scope of tax incentives, and also ensure that relevant enterprises and individuals should enjoy tax incentives according to laws and regulations.

　　At the same time, the Notice pointed out that it is necessary to further strengthen and improve the tax law education and publicity and guidance for employees in the entertainment field, such as star artists and network anchors, and their brokerage companies and brokers, and to study and solve the tax payment service demand and legal and reasonable tax-related fee demands put forward by relevant personnel and enterprises in a timely manner. For employees and enterprises in the entertainment field who pay taxes in good faith according to law, it is necessary to increase the positive and typical propaganda, give play to its guiding and exemplary role, further enhance the tax compliance of employees and enterprises in the entertainment field, and effectively promote the development of the entertainment field in norms and norms in development.