Analysis of the Phenomenon of Star Tax Evasion and Countermeasures for Governance

Abstract

Against the backdrop of steady economic development in China, the quality of life of the people is constantly improving, and their spiritual needs are gradually increasing. The film and television industry has ushered in unprecedented development opportunities and produced superstars, forming a fan economy. Therefore, industry practitioners, especially film and television stars, have a relatively high-income level. However, due to the development of the film and television industry, there has been a mismatch in the personal income tax collection and management system, resulting in a significant loss of tax revenue. The frequent occurrence of high-income celebrities evading huge taxes indicates that there are certain loopholes in the personal income tax collection and management of high-income groups in China's film and television industry. This article is based on the problems discovered in the Zheng Shuang tax evasion case, delving into the issue of personal income tax collection and management, and proposing beneficial solutions. In response to the current issue of personal income tax collection and management in China's film and television industry, the following suggestions are proposed: optimizing the tax system, strengthening tax collection and management, and improving the tax related environment. Through the research in this article, we hope to provide some ideas for the tax authorities to strengthen the personal income tax collection and management of the film and television industry, and reduce the loss of personal income tax.