Research On The Legal Regulation Of Tax Evasion By Entertainment Stars In My Countr

Cultural entertainment is an important part of the national spiritual and cultural life.With the rapid development of China’s economy,the national income has increased,entertainment stars have higher incomes,and the amount of tax evasion is larger.Relatively high net worth people are more famous,and the spread of tax evasion events is strong.The scope of influence is wide.China’s tax legal system stipulates administrative and criminal penalties for tax evasion,but under the "first penalty exemption" regulation,the perpetrator cannot pay the fine,or needs criminal punishment after two administrative penalties within five years.Based on this regulation,entertainment star large tax evasion and punishment is difficult to match.China’s tax laws do not clearly define the concept of tax avoidance.The tax evasion behavior of entertainment stars is mostly defined by the concept of tax evasion,and the concept of tax evasion cannot fully cover the tax avoidance methods in the tax evasion behavior of Chinese entertainment stars.This article sorts out the basic concepts of taxation and related theories,and analyzes the tax evasion cases of Zheng,Huang and Deng in the entertainment industry in China in recent years.By sorting out the facts of three typical tax evasion cases,summarizing the means of their tax evasion behaviors,and through dismantling,analyzing and summarizing their means and behaviors,it aims to discover the current loopholes in China’s tax-related laws and draw out the current regulations on entertainment stars.question.At present,there are four problems in the application of personal income tax anti-avoidance clauses,the determination of taxpayers and the supervision of tax sources,the need to strengthen tax collection and management,and the lack of punishment for tax evasion.Based on the relevant laws and regulations of personal anti-tax avoidance clauses outside the region,the determination of taxpayers outside the region and the experience of tax source supervision,the laws and regulations of tax collection and management outside the region,and the experience of laws related to tax evasion and punishment outside the region,the legal regulation of tax evasion by Chinese entertainment stars is given.It is suggested that China needs to improve the application of tax laws by strengthening the definition of the concept of tax evasion behavior,improving the application of personal income tax anti-tax avoidance clauses,and perfecting the regulations on the truthful declaration of personal income tax.In order to optimize the supervision of tax sources of Chinese entertainment stars,it is necessary to strengthen tax collection management by strengthening tax guidance and tax publicity,and to optimize and perfect laws and regulations such as tax administrative punishment and criminal punishment for tax evasion and punishment laws,so as to promote China’s taxation is fair and the rule of law is progressing.