網紅白冰出鏡認錯！細節(jié)披露

據(jù)國家稅務總局網站消息，4月28日，國家稅務總局公布一起偷稅案件。

經查，“探店”網紅白冰在2021年至2024年期間通過轉換收入性質、虛假申報等方式，少繳個人所得稅、增值稅、契稅等稅費共計911.18萬元。

國家稅務總局依法對其作出追繳稅費款、加收滯納金并處罰款共計1891.24萬元的處理處罰決定。目前，上述款項已全部追繳入庫。

Chinese food-and-travel influencer Bai Bing, who has over 40 million followers on a major video platform, has been fined nearly 18.91 million yuan for tax evasion, authorities said Tuesday. An investigation by the State Taxation Administration found that between 2021 and 2024, Bai systematically underreported his personal income. In total, he evaded 9.11 million yuan in individual income tax, value-added tax, deed tax and other levies.

設立空殼“個體戶”

揭秘白冰偷稅案件細節(jié)

白冰，短視頻博主，在某網絡視頻平臺粉絲量超4000萬，是美食探店類的頭部網紅。然而國家稅務總局調查發(fā)現(xiàn)，白冰在網絡平臺的變現(xiàn)方式主要是廣告合作，且傭金不菲，但白冰自2021年以來申報的個人收入金額長期偏低，稽查人員隨即對白冰的關聯(lián)企業(yè)展開全面梳理。經查由白冰直接或間接持股的企業(yè)竟然多達十余家。其中，一戶注冊在重慶的個體工商戶顯得格外可疑。

The investigation began when tax inspectors noticed that despite being a top-tier influencer with lucrative ad deals, Bai's declared personal income had remained suspiciously low since 2021. A review of companies linked to Bai revealed that he directly or indirectly held stakes in more than a dozen firms.

稽查人員介紹，白冰在重慶注冊的個體工商戶長期進行大額申報經營收入，工商信息中卻無參保人員，即沒有長期固定的工作人員。因此稽查人員高度懷疑，該個體戶可能并沒有實際經營活動。

為了核實情況，稽查人員迅速奔赴重慶。果然不出所料，該個體工商戶的注冊地址大門緊鎖，并無實際生產經營跡象，這就是一個徹頭徹尾的空殼“個體戶”。

國家稅務總局稽查局組織檢查三處處長李明磊介紹：“經核查，白冰拍攝的短視頻主要由其個人完成，并借助個人形象、流量等進行推廣，所取得的收入應屬于個人勞務收入。因此，我們推斷白冰將個人收入轉換成個體工商戶收入，通過虛列成本費用、享受稅收優(yōu)惠等方式達到少繳個人所得稅的目的。”

此外，幾張百萬元大額勞務費發(fā)票的出現(xiàn)，讓稽查人員發(fā)現(xiàn)了新的線索。

Authorities concluded that Bai had converted his personal service income (from making videos and leveraging his personal brand) into business income of the shell sole-proprietorship. This allowed him to fabricate costs and claim tax benefits, significantly reducing his individual income tax liability.

為少繳個稅

資金多層流轉后進入“私戶”

“白冰為少繳個稅，先通過關聯(lián)公司將資金匯給山東的人力資源公司，然后通過多層流轉，最終資金回到白冰以及相關人員的個人銀行賬戶，即利用‘私戶’收款，相關收入并未進行申報納稅。這是典型的虛假申報、偷逃個人所得稅的違法行為。”

The money trail showed that Bai's related company would send funds to a Shandong HR firm, which then moved the money through multiple layers of accounts before it eventually flowed back into the personal bank accounts of Bai and his associates. This classic method of tax evasion – using private accounts to receive undeclared income – was used to avoid individual income tax on substantial earnings.

白冰直接控股的某公司賬面上，竟然有大量的奢侈品發(fā)票。而稽查人員發(fā)現(xiàn)，這些名牌包、高端首飾等，幾乎都出現(xiàn)在了白冰此前分享的生活視頻里，由他本人和家人日常使用，跟公司經營并無關系。

Investigators also found that a company directly controlled by Bai had been expensing large quantities of luxury goods – designer bags and high-end jewelry. However, these items appeared in Bai's own lifestyle videos, used personally by him and his family, with no connection to company business.

這部分列支的個人消費應視同公司對個人的紅利分配，但白冰未就此部分收入申報繳納個人所得稅。

Such spending should be treated as dividend distributions to the individual, requiring personal tax payment. Bai failed to declare this portion of his income.

在掌握大量證據(jù)后，稽查人員對白冰進行了約談。

白冰說：“我深刻認識到了自己的錯誤，愿意接受處理處罰，全力配合稅務機關完成整改。同時我也認識到作為公眾人物，更要合規(guī)經營、依法納稅，起到良好示范帶頭作用。”

來源：新華社微信公眾號綜合央視新聞、齊魯晚報

跟著China Daily

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