本周，淘宝头部女主播雪梨、林珊珊被税务局追缴税款、加收滞纳金并拟处1倍罚款共计6555.31万元，对林珊珊追缴税款、加收滞纳金并拟处1倍罚款共计2767.25万元的新闻成为各大媒体的头版头条。
小烁同大家一起吃瓜的同时，更想从税务的角度给大家一些提醒。
“个独”税筹“双刃剑”
劳务报酬不得非法变为经营所得
There are multiple forms of tax incentives available to businesses in China, such as tax exemptions, tax reductions, lower tax rates, tax refunds or rebates, tax credits, etc. 
朱宸慧（微博ID：雪梨）在2019年至2020年期间，通过设立北海宸汐营销策划中心、北海瑞宸营销策划中心、上海豆梓麻营销策划中心、上海皇桑营销策划中心、宜春市宜阳新区豆梓麻营销服务中心、宜春市宜阳新区黄桑营销服务中心等个人独资企业，虚构业务把从有关企业取得的个人工资薪金和劳务报酬所得8445.61万元，转换为个人独资企业的经营所得，偷逃个人所得税3036.95万元。 18 different types of taxes for individuals and businesses, some of whom are eligible for more incentives than others on tax obligations like corporate income tax (CIT), value-added tax (3
增值税), and individual income tax (IIT).
林珊珊（微博ID：林珊珊）在2019年至2020年期间，通过设立北海灵珊营销策划中心、北海珊妮营销策划中心、宜春市宜阳新区玉珊企业管理中心、宜春市宜阳新区蓝珊营销服务中心等个人独资企业，虚构业务把从有关企业取得的个人工资薪金和劳务报酬所得4199.5万元，转换为个人独资企业的经营所得，偷逃个人所得税1311.94万元。
根据税务局所公示的违法事实，我们看到此次这二人被查，皆通过将个人劳务报酬通过个人独资企业转换为经营所得以实现逃税、避税的目的。 Catalogue for Administration of Preferential CIT Policies released by the State Taxation Administration (STA) in 2018, there are in total 69 different CIT incentives that are available to enterprises.
为何要用“个独企业”避税？
CIT exemption on a certain type of incomes, such as dividends, bonuses, and other equity investment income between qualified resident enterprises;
因为，个人独资企业和有限责任公司的税率相差很大。如下表：
25 percent个人独资与核定征收，往往是很多地方政府吸引投资的税收优惠政策，一般企业合理适当利用，确实可以有效避税。
从下表的具体分析可以看出，个人独资企业核定税率下的综合个人生产经营所得税税率在0.5%-3.5%。
直观地说，朱宸慧应税金额8445.61万元，通过个独企业偷逃个人所得税3036.95万元，逃税率为36%！也就是说，朱宸慧采用个独逃税，少缴了36%的税负！这就是业界常用个独企业避税的根本原因。
本来，通过合理合法的手段，采用个独企业避税是企业常用手段。但是，凡事都讲究一个“度”。如果无所顾忌地滥用，再好的方法也会成为一把“双刃剑”。
利用个独避税不合理情形要避免
12.5 percent 不合理情形一：人员情况或能力不匹配 2.5 percent).
企业在利用个独或个体户进行税筹时，经常出现人员情况或能力不匹配的情况。 50 percent of their taxable income amount for the proportion of the taxable income of more than RMB 1 million but not exceeding RMB 3 million (i.e., effective tax rate at 10 percent).
例如某个独企业属于营销推广中心，那么其必须拥有对应的员工，包括对应的员工人数和业务能力，如是否熟悉企业的业务，是否熟悉企业的推广模式，是否有相应的业务推广能力？ not exceeding RMB 3 million, number of total employees not exceeding 300 persons, and total assets not exceeding RMB 50 million.To be noted, China also provides other tax incentives to “small- and medium-sized enterprises” and “small-scale VAT taxpayers”, both of which are subject to different standards. Enterprises are suggested to carefully study the qualifications to see if they apply.
China also provides sector-wise tax incentives for specific purposes, such as to guide industrial upgrade, to support the development of the sector, or to respond to the special characteristics of the sector.
对此，定义虚开发票的关键在于，企业是否有实际的业务发生或与实际发生的业务不匹配。
比如作为企业的咨询中心，其专家虽然具备相应的资质和能力，但是实际提供的业务内容却与开具发票的内容不一致，或者相关咨询项目与企业实际经营业务没有直接的相关性，甚至有些专家只是挂名而已，并没有实际向企业提供真实的咨询业务。
Besides industrial and location advantages, the policy is another decisive consideration when assessing the competitiveness of a region. Thus, China provides region-based tax incentives to encourage investments in certain less attractive areas or to give comparative advantages to more economic zones. One thing to be noted here is that region-based tax incentives are usually connected to the industrial ecosystem.As for tax incentives provided in economic zones, examples include the 15 percent CIT rate for enterprises engaged in encouraged industries in Lingang New Area of the Shanghai FTZ, in Shenzhen’s Qianhai Area, in Pingtan Area of Fujian FTZ, and in Hainan Free Trade Port (FTP); each zone maintains their own respective standards and catalogues for assessing which industries qualify as encouraged industries.
Besides preferential CIT policies, other noticeable region-based tax incentives in specific regions are the IIT refund policy provided in the Guangdong-Hong Kong-Macao Greater Bay Area (GBA) the Hainan FTP for the portion of IIT paid that exceeds 15 percent of the taxable income, although the policy details and application procedures are different in each region.In addition, preferential VAT and import duties are implemented in certain regions.
Do foreign funded companies have equitable access to tax incentives in China?
Prior to 2008, under the Corporate Income Tax Law of the People’s Republic of China for Enterprises with Foreign Investment and Foreign Enterprises, China actually granted more preferential tax policies to foreign invested enterprises (FIEs) in order to attract investment.However, this does not mean taxpayers can enjoy tax incentives at will, either. For one, taxpayers must retain relevant documents for potential inspection from the tax bureaus. Second, some of the required documents may involve a special application and approval process with relevant government bureaus, such as those for high-tech enterprises and IC and software enterprises.
To gain eligibility for IIT refunds in certain regions also require taxpayers to apply to relevant tax bureaus.
Enterprises are suggested to pay close attention to the administrative measures in addition to the qualifications for enjoying tax incentives.
