Research On Tax Evasion Of High-income Groups In Cultural And Entertainment Field And Governing Countermeasures

With the continuous improvement of people’s living standards,people begin to pay more attention to their own spiritual needs,which promotes the rapid development of cultural and entertainment industry.In recent years,driven by the power of capital,it has become common to see the "sky-high remuneration" of film stars and the "10 billion sales" of livestream salesperson.In order to maximize their own interests,these high-earning employees in the entertainment field will use various means to avoid paying taxes,which has brought serious negative impacts on the country and society.Through the analysis of the means of tax evasion often adopted by this group,it can be found that there are problems in China’s individual income tax system,tax collection and administration,taxpayer compliance,so that this group can find loopholes to avoid paying taxes.Therefore,through the above three aspects of the problem proposed targeted solutions,to minimize the group can evade the opportunity to pay taxes,so as to achieve effective governance of the group of tax evasion,to ensure the steady inflow of national fiscal revenue.This paper is a monographic study on tax evasion of high income groups in the field of entertainment.First of all,by introducing the case of tax evasion of two film stars and a livestream salesperson,the paper reflects the current situation of tax evasion of high-income employees in the entertainment field in China,and analyzes the means of tax evasion often adopted by this group and the punishment measures imposed by tax authorities on the relevant parties in the case.Secondly,from the perspective of China’s personal income tax system,tax collection and administration and taxpayer compliance,this paper analyzes the main reasons why this group can achieve the purpose of tax evasion,and analyzes the impact of this group’s tax evasion behavior.By summarizing the governance methods of developed countries to this group,the tax authorities in China can draw lessons from the governance experience.Finally,based on the tax practice of " inspections of randomly selected entities by randomly selected inspectors and the public release of inspection results" carried out by tax authorities for high-income employees in the field of entertainment,three suggestions are proposed to improve the level of tax collection and administration,optimize the individual income tax system and improve the tax compliance of this group,so as to effectively reduce the tax evasion behavior of this group.