Reporters Li Kunkun and Li Zhenghao reported in Beijing
Recently, the State Internet Information Office, the State Administration of Taxation, and the State Administration for Market Regulation issued the Opinions on Further Regulating The Profit-Making Behavior of Online Live Broadcasting and Promoting the Healthy Development of the Industry (hereinafter referred to as the "Opinions"), strengthening the normative guidance of the profit-making behavior of online live broadcasting from the aspects of consolidating the main responsibility of the management of online live broadcasting platforms, standardizing the marketing behavior of online live broadcasting, and standardizing tax management, encouraging and supporting the lawful and compliant operation of online live broadcasting, and promoting the development of the online live broadcasting industry in the process of standardization and standardization. After the relevant information was released, it triggered a heated discussion on the Internet.
Tan Haojun, a financial commentator, said in an interview with China Business Daily, "This document will have a positive effect on regulating the order of the online live broadcasting industry and regulating the behavior of all aspects of the online live broadcasting industry." The purpose of this document is not to restrict the industry, but to make the industry develop more healthily and orderly. ”
Face the chaos of live broadcasting
Talking about the chaos of online live broadcasting, a live broadcast user told this reporter, "I roughly divide the live broadcast chaos into two parts, the first part is the front-end display link, such as pornography live broadcast, network scolding war, false propaganda with goods, etc.; the second part is the back end, including logistics, commodity return and exchange and other service links, as well as some indecent or immoral behaviors of KOLs (key opinion leaders) such as anchors, as well as tax-related issues of anchors." ”
According to data released by iiMedia Research in May 2021, the scale of China's live e-commerce market will be 961 billion yuan in 2020, and it is expected to exceed 1200 billion yuan in 2021. From the huge numbers, you can understand how hot the live streaming is.
Seeing that live streams with goods are so profitable, many merchants have settled in. However, because this is a new industry, laws and regulations are not perfect enough, many businesses began to drill loopholes in the law, and for a time, the chaos of live streaming with goods, including disputes, complaints, penalties and other issues, also appeared frequently.
CCTV once exposed a network anchor bragging that she had broadcast more than 600 live broadcasts in the past few years, and the total number of virtual gifts equivalent to 30 million yuan was obtained. Some self-media constantly hyped up the network female anchor "at most earn more than 5 million yuan a day" and other information about huge rewards.
Among the people who tipped her, an account named "Laoye" gave more than 80 million yuan in gifts. Just when everyone was discussing the true identity of this person, the anchor account quietly changed the network name and disappeared on the network.
In addition, there are frequent speculations of various emotional scripts in the live broadcast room, and many anchors with goods are making up emotional stories, and then select some third-rate "actors" to participate in the performance, and the content is various. In order to attract the attention of fans, the plot is comparable to a TV series. Live broadcast room audience of more than a million people, less than tens of thousands of people, during the sale of a product can be sold tens of thousands of orders in an instant, the price of the product looks really cheap, but the quality of the goods received is very poor, live room in a variety of chaos frequently.
Tan Haojun believes that there are indeed some problems in the online live broadcasting industry, and due to the uneven quality of industry practitioners, it will bring various impacts to the industry. In addition, some anchors provide some fake goods and publish false news, causing chaos in the market order.
The "Opinions" proposes that it is necessary to strengthen the registration management of online live broadcast accounts and the hierarchical and categorical management of accounts, and the online live broadcast platform shall report to the local provincial-level internet information department and the competent tax authority every six months information such as the personal identity, live broadcast account number, network nickname, remuneration account, income type, and profit situation of the online live broadcast publisher who has made a profit on the network live broadcast. Online live streaming platforms and online live broadcast publishers must not attract traffic or hype heat through methods such as rumor-mongering, false marketing publicity, and self-rewards, or induce consumers to tip and purchase goods.
With the promotion of the government's standardized policies on the live broadcasting industry, domestic live broadcasting enterprises are also strengthening the rectification of the chaos of live broadcasting on the platform. Recently, Yingke issued the "Announcement of Yingke on Rectifying Law-related Bad Live Broadcast Content", saying that it will carry out in-depth special actions to rectify law-related bad content. In this special action, the platform will integrate operations, risk control, auditing, compliance and other departments and comprehensively use technical and human measures to focus on cracking down on illegal and criminal activities such as fraud and gambling, strictly rectifying bad behaviors such as pornography and vulgarity, inducing rewards, and resolutely safeguarding the legitimate rights and interests of minors. For guilds, live broadcasters, anchors, and users involved in law-related violations, the platform will distinguish the nature of the problem, subjective malignancy and harmful consequences in accordance with laws and regulations, regulatory requirements and platform rules, and take punitive measures to stop cooperation with the guild, or take different punishment measures for anchors, users, etc., until the account is permanently suspended and announced.
Cracking down on "anchor tax evasion"
In view of the previously highly concerned and discussed issue of tax evasion of anchors, the "Opinions" also clearly put forward requirements and norms.
The "Opinions" require that online live broadcasting platforms and online live broadcast service institutions should perform their individual income tax withholding and payment obligations in accordance with law, and must not transfer or evade individual income tax withholding and payment obligations, and must not plan or help online live broadcast publishers to carry out tax evasion. Enterprises and individual studios run by online live broadcast publishers shall set up account books in accordance with relevant national regulations. Taxation departments at all levels should optimize tax publicity and counseling, promote compliance with tax laws by online live streaming platforms, online live broadcast service institutions, and online live broadcast publishers, and guide online live broadcast publishers to standardize tax payments and enjoy tax incentives in accordance with law. At the same time, it is necessary to investigate and deal with tax-related illegal and criminal acts such as tax evasion in accordance with the law, and publicly expose typical cases with serious circumstances, bad nature, and strong social reactions.
A person in charge of the relevant business of the online live broadcasting platform said in an interview with this reporter, "I personally believe that the promulgation of the Opinions is equivalent to clearly stipulating the tax compliance of flexible employment such as live broadcasting. As a new format and as a digital basic tool, live broadcasting has a significant effect on stimulating the economy and employment, but in the past, the level of industry standard documents was relatively low, so it is still necessary to use higher levels of collaborative supervision to refine with regulations and regulations. ”
Previously, it was exposed that Wei Ya, who has the title of "Queen of Goods", has evaded taxes and evaded more than 1.3411 billion yuan, which is the most tax evasion and tax evasion in the online live broadcast of goods. Zhang Ting and his wife's live broadcast is suspected of pyramid schemes and illegal fund-raising, and has been investigated and punished by multiple departments. Internet celebrity anchor Lin Shanshan was fined 27.67 million yuan for tax evasion and tax evasion, and anchor Sydney was fined 65.55 million yuan for tax evasion. However, in this context, some anchors still choose to ignore the existence of the law and still use the psychology of luck to continue to evade tax obligations.
In February 2022, the Guangzhou Municipal Taxation Department found that the network anchor Donkey Sister-in-law Pingrong (real name: Pingrong) evaded taxes of 19.2605 million yuan through concealed live broadcast commission income in the past two years, 14.5072 million yuan of taxes evaded by other production and operation activities, and the cumulative tax evasion and tax evasion in two years was as high as 33.7677 million yuan, the social impact was extremely bad, and the Guangzhou Municipal Taxation Department recovered taxes according to law, and charged a total of 62.003 million yuan in late fees and fines.
In Tan Haojun's view, if the online live broadcasting industry wants to improve its profitability, first of all, its live broadcast behavior must be standardized. Second, live streaming information and products must be authentic, and consumers should get the benefits, rather than talking about one set and doing one set. Finally, to expand the content and let more people like your live products, only in this way can the products sell more and profitability will naturally increase. "In particular, we can't rely on false product publicity to raise the company's product profits, so that the industry will get worse and worse, profitability will get worse and worse, and eventually the industry will go bankrupt." Tan Haojun said.
The above-mentioned person said that from the perspective of the "Opinions", as long as it is in place, the development of this industry will certainly be better and will be able to develop in an orderly manner. Therefore, we should increase the implementation of the "Opinions" and be full of hope and expectation for the implementation of the "Opinions", but the implementation of the "Opinions" should be through publicity and education, so that every network live broadcast practitioner can do it according to the requirements.