The State Administration of Taxation of the State Administration of Taxation on the issuance of the "2017 tax audit focus on the work of the arrangements" notice (tax collectively letter [2017] No. 29), issued 2017 tax violations for the number of cases, including the "Administration of Taxation Bureau to equity transfer, Companies, funds, securities, performing arts companies and other industries and areas as the starting point, a unified selection of 30 corporate executives, performing stars, issued local tax bureau, to carry out personal income tax and related corporate income tax inspection. "Entertainment star to the capital market The field of infiltration of the wind is still continue to blow, with a strong star effect and economic strength, star executives' annual income can not be overlooked. So the star as a capitalist emerging aristocracy has become the country this important important tax audit object.



In recent years, the rapid development of China's film and television industry, entertainment, financial circles, business circles continue to coincide, capital is more and more shared, profits have become quite impressive. The inspection by the State Administration of Taxation notice requirements, not only check the personal income tax, but also check the associated corporate income tax, sparse and not leak. In the tax law of the capital market, the equity transfer shall pay 20% of the personal income tax, the enterprise shall pay 25% of the enterprise income tax to the profit, and the shareholder will pay 20% personal income tax on the after-tax profit dividend.

In addition to the capital market executives star, the state of the tax audit clear the corresponding number of filing, which a wide range of areas, the major executives of the company has become a focus, the following areas of this audit were summarized:

Which Li Keqiang manager announced the increase in taxes to increase taxes 500 billion, in the face of such a strong tax audit, the company standard tax and protect their own interests has also become an important work:



First, and strive to solve the problem in the forefront of the process

Tax administration stage, public security investigation stage, the Procuratorate review the prosecution stage, the court trial stage, the difficulty in the gradual growth. If the tax administration stage can not be resolved, or directly on the public security investigation. After entering the criminal procedure, we must attach great importance to the prosecution of the prosecution stage, the prosecution set the right to investigate (corruption), the right to prosecute, the right to supervise (the public security court) in one. If the hope of pinning in the court stage, the results will be extremely unsatisfactory, our court's innocence rate of these years hovering at five ten thousandths, almost zero.



Second, the election of lawyers

1, as far as possible, please professional tax lawyers, tax cases to be integrated use of tax law, finance, civil law, administrative law, civil and commercial law, criminal law, market economy knowledge. Do not understand the tax lawyers, the tax case is far less understanding of the company's operators.

2, and the communication between the organs is very important, including interviews with communication, written communication, so the exchange of ability, reasoning ability, writing ability must be good.

3, requires the attorney must be full of hands-on, rather than limited to discuss the case when.

Third, the correct understanding of professional and relationship dialectics

Many cases of the parties to the habitual thinking is to engage in relations, but too much to rely on the relationship will make things complicated. The role of the relationship should be that you can get more relevant opportunities to listen to the relevant authorities, listen to what legal reasons you have merited people to help. Please believe that regardless of the relationship between the legal level of reason, professional advice is the most reliable.