薇娅偷逃税被罚｜Livestreaming host fined 1.34b yuan for tax evasion

薇娅偷逃税被罚｜Livestreaming host fined 1.34b yuan for tax evasion

Top livestreaming host Huang Wei has been fined 1.34 billion yuan ($210 million) for tax evasion, the latest step in stronger regulation of the booming livestreaming e-commerce industry.

直播带货“一姐”黄薇因偷逃税款被罚13.4亿元（折合2.1亿美元），直播电商行业的监管力度再度加强。

Huang, who is better known by her avatar Viya, was fined for concealing income and falsely declaring personal wages as operating income of sole proprietorships from 2019 to 2020, according to a statement released on Monday by the Hangzhou taxation bureau in Zhejiang province.

12月20日，浙江省杭州市税务局稽查局查明，主播黄薇（网名：薇娅）在2019年至2020年期间，通过隐匿个人收入、虚构业务转换收入性质虚假申报等方式偷逃大量税款，税务部门依法对其作出税务行政处理处罚决定。

Under Chinese taxation law, some high-income earners can face higher tax rates than corporations.

据国家税法有关规定，高收入个人的所得税率可能高过企业所得税率。

The fine for Huang, who can attract 10 million followers for a livestreaming show, was for converting 643 million yuan in personal wages and labor remuneration into income for multiple sole proprietorships, according to the statement. She also evaded another 60 million yuan in taxation over the period, the statement said.

目前，黄薇的每场直播都能拥有数以千万计的粉丝观看。国家税务总局浙江省税务局发表声明称，黄薇通过设立多家个人独资企业、合伙企业虚构业务，将个人从事直播带货取得的佣金、坑位费等劳务报酬所得转换为企业经营所得虚假申报，偷逃税款6.43亿元，其他少缴税款0.6亿元。

Liu Jianwen, a professor at Peking University's Law School, said the fine demonstrated taxation departments' jurisdictional authority to handle such cases using appropriate legal provisions.

北京大学法学院教授刘剑文认为，本案中税务部门所作的处罚决定，反映了税务部门宽严相济，坚持执法力度和温度相统一。

In September, the State Taxation Administration issued a special notice stipulating that livestreaming hosts who proactively report their tax-related misconduct and make due rectifications before the end of 2021 will receive lighter punishment. So far, over 1,000 livestreaming hosts have taken the initiative and paid outstanding taxes.

今年九月，国家税务总局专门印发通知，明确网络主播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、减轻或免予处罚。据了解，到目前为止已有上千人主动自查补缴税款。

The platform economy, namely business transactions that arise from internet platforms such as live-streaming, has provided new opportunities and challenges. It has played an active role in better meeting consumers' needs and promoting high-quality economic development. However, some livestreaming hosts' misconduct and illegal activities have "harmed the development of a fair and competitive market", the inspection bureau of the Hangzhou taxation bureau said in a notice on Monday.

杭州市税务部门负责人答记者问，表示平台经济是经济发展的新业态，在更好满足消费者需求、推动经济高质量发展等方面发挥了积极作用。在平台经济快速发展过程中，部分网络主播的税收违法行为“破坏了公平竞争的市场环境”。

Tang Jiqiang, a professor at Southwestern University of Finance and Economics in Chengdu, Sichuan province, told Xinhua News Agency that support for new economic platforms in China should not be used as an excuse for tax evasion.

西南财经大学教授、西财智库首席研究员汤继强接受新华社记者采访时表示，“国家支持新经济新业态发展不应成为新业态从业人员逃避纳税义务的护身符。”

China's taxation authorities are required to strictly investigate and punish tax evasion behavior in accordance with the law and continue to optimize tax and fee services that promote the development of the platform economy in a fair environment, said the State Taxation Administration.

国家税务总局表示，要求各地税务机关要依法严肃查处涉税违法行为，认真落实好各项税费优惠政策，持续优化税费服务，为平台经济发展创造良好的税收营商环境。

In November, two livestreaming hosts, Zhu Chenhui and Lin Shanshan, were fined 65.5 million yuan and 27.6 million yuan respectively by taxation authorities in Hangzhou for evading their tax obligations.

此前11月，网络主播朱宸慧、林珊珊就因偷逃税被依法追缴税款并处罚款分别计6555.31万元和2767.25万元。

evasion

英 [ɪˈveɪʒn]；美[ɪˈveɪʒn]  

n. 逃避；规避；托词，借口

proprietorship

英 [prə'praɪətəʃɪp]；美 [prəˈpraɪətərʃɪp]  

n. 所有权；所有制

sole proprietorship

独资经营；个人企业

remuneration

英 [rɪˌmjuːnəˈreɪʃn]；美[rɪˌmjuːnəˈreɪʃn]  

n. 酬金；薪水

rectification

英 [ˌrektɪfɪˈkeɪʃn]；美[ˌrektɪfɪˈkeɪʃn]  

n. 纠正；矫正；纠风

misconduct

英 [ˌmɪsˈkɒndʌkt]；美[ˌmɪsˈkɑːndʌkt]  

n. 不当行为；行为不端；失职