\u003cdiv class="rich_media_content"\u003e\u003c!--NO_AD_ERROR_2--\u003e\u003cp style="background-color: rgb(255, 255, 255); margin-bottom: 20px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding: 0px; text-align: justify; text-indent: 0px"\u003e\u003cspan style="font-size: 18px"\u003e\u003cspan style="color: rgb(34, 34, 34)"\u003e\u003cspan style="background-color: rgb(255, 255, 255)"\u003e\u003cspan style="letter-spacing: normal"\u003e据国家税务总局微信公众号披露，近期，国家税务总局厦门市税务局第一稽查局依法查处一起网络主播虚假申报偷税案件。涉案人员程虎通过虚假申报网络直播带货取得的佣金收入及成立个体工商户线上销售商品取得的经营收入，少缴个人所得税及增值税等税费。针对该违法行为，厦门市税务局第一稽查局作出追缴税费款、滞纳金并处罚款共计199万元的处理处罚决定。\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c!--NO_AD_0--\u003e\u003c!--EOP_0--\u003e\u003c/p\u003e\u003c!--PARAGRAPH_0--\u003e\u003cp style="background-color: rgb(255, 255, 255); margin-bottom: 20px; margin-left: 0px; margin-right: 0px; margin-top: 20px; padding: 0px; text-align: justify; text-indent: 0px"\u003e\u003cspan style="font-size: 18px"\u003e\u003cspan style="color: rgb(34, 34, 34)"\u003e\u003cspan style="background-color: rgb(255, 255, 255)"\u003e\u003cspan style="letter-spacing: normal"\u003e经查，网络主播程虎（网名：厦门小程，粉丝量500万）在2020年至2022年期间，个人从事网络直播进行商品代销取得佣金收入，并成立个体工商户从事网络直播进行商品销售取得经营收入，通过其个人账户收款等方式隐匿收入，未依法申报纳税，少缴个人所得税、\u003c!--SECURE_LINK_BEGIN_0--\u003e增值税\u003c!--SECURE_LINK_END_0--\u003e等税费共计121万元。\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\u003cp style="text-align: center"\u003e\u003c!--IMG_0--\u003e\u003c/p\u003e\u003cp style="background-color: rgb(255, 255, 255); margin-bottom: 20px; margin-left: 0px; margin-right: 0px; margin-top: 20px; padding: 0px; text-align: justify; text-indent: 0px"\u003e\u003cspan style="font-size: 18px"\u003e\u003cspan style="color: rgb(34, 34, 34)"\u003e\u003cspan style="background-color: rgb(255, 255, 255)"\u003e\u003cspan style="letter-spacing: normal"\u003e据九派新闻，综合多方数据并分析研判，检查人员还原程虎直播带货的经营模式。程虎一方面通过线上对接平台商家，在直播间为其销售商品，商品发货及退换货均由平台商家对接，该模式下程虎取得的是销售佣金收入；另一方面则是通过其成立的个体工商户线下对接厂商供货并在直播间进行销售，消费者在线上下单后由厂商直接发货，退货及售后则由程虎的个体工商户处理，该模式下程虎取得的是商品销售收入。\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c!--NO_AD_1--\u003e\u003c!--EOP_1--\u003e\u003c/p\u003e\u003c!--PARAGRAPH_1--\u003e\u003cp style="background-color: rgb(255, 255, 255); margin-bottom: 20px; margin-left: 0px; margin-right: 0px; margin-top: 20px; padding: 0px; text-align: justify; text-indent: 0px"\u003e\u003cspan style="font-size: 18px"\u003e\u003cspan style="color: rgb(34, 34, 34)"\u003e\u003cspan style="background-color: rgb(255, 255, 255)"\u003e\u003cspan style="letter-spacing: normal"\u003e检查人员进一步调查发现，由于自身法律意识淡薄、依法纳税意识不强，程虎并未按法律要求设置账簿，仅用笔记本简要记录收支明细，且字迹模糊，几乎无法从中确认其真实财务情况。同时，程虎在通过其经营的个体工商户对接厂商采购商品时未主动向供货商索取发票，采购费用基本采取微信、支付宝转账的方式，销售时也很少有消费者索取发票，购销两个环节基本形成无票的体外循环模式。\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c!--NO_AD_2--\u003e\u003c!--EOP_2--\u003e\u003c/p\u003e\u003c!--PARAGRAPH_2--\u003e\u003cp style="background-color: rgb(255, 255, 255); margin-bottom: 20px; margin-left: 0px; margin-right: 0px; margin-top: 20px; padding: 0px; text-align: justify; text-indent: 0px"\u003e\u003cspan style="font-size: 18px"\u003e\u003cspan style="color: rgb(34, 34, 34)"\u003e\u003cspan style="background-color: rgb(255, 255, 255)"\u003e\u003cspan style="letter-spacing: normal"\u003e为进一步理清其真实收入，检查人员从直播平台入手，依法向平台方调取其账号后台的直播销售流水、销售明细、结算记录等数据，结合提现账户资金流水、微信支付宝账单进行业务流、资金流数据交互比对，最后确认程虎2020年至2022年取得带货佣金收入352.89万元，个体工商户商品销售收入749.85万元。\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c!--NO_AD_3--\u003e\u003c!--EOP_3--\u003e\u003c/p\u003e\u003c!--PARAGRAPH_3--\u003e\u003cp style="background-color: rgb(255, 255, 255); margin-bottom: 20px; margin-left: 0px; margin-right: 0px; margin-top: 20px; padding: 0px; text-align: justify; text-indent: 0px"\u003e\u003cspan style="font-size: 18px"\u003e\u003cspan style="color: rgb(34, 34, 34)"\u003e\u003cspan style="background-color: rgb(255, 255, 255)"\u003e\u003cspan style="letter-spacing: normal"\u003e综合以上情况，检查组认定，程虎直播带货取得的佣金收入属于个人从事商品代销等劳务取得的所得，符合《中华人民共和国个人所得税法实施条例》第六条关于劳务报酬所得的规定；程虎经营的个体工商户取得的商品销售收入属于个体工商户从事经营活动取得的所得，符合《中华人民共和国个人所得税法实施条例》第六条关于经营所得的规定。据此，检查组确认了程虎存在虚假申报，少缴个人所得税、增值税款121.13万元的违法事实。\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c!--NO_AD_4--\u003e\u003c!--EOP_4--\u003e\u003c/p\u003e\u003c!--PARAGRAPH_4--\u003e\u003cp style="background-color: rgb(255, 255, 255); margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 20px; padding: 0px; text-align: left; text-indent: 0px"\u003e\u003cspan style="font-size: 18px"\u003e\u003cspan style="color: rgb(34, 34, 34)"\u003e\u003cspan style="background-color: rgb(255, 255, 255)"\u003e\u003cspan style="letter-spacing: normal"\u003e来源：国家税务总局、九派新闻\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/span\u003e\u003c/p\u003e\u003cdiv powered-by="ex-editor"\u003e\u003c/div\u003e\u003cstyle\u003e.rich_media_content{--news-tabel-th-night-color: #444444;--news-font-day-color: #333;--news-font-night-color: #d9d9d9;--news-bottom-distance: 22px}.rich_media_content p:not([data-exeditor-arbitrary-box=image-box]){letter-spacing:.5px;line-height:30px;margin-bottom:var(--news-bottom-distance);word-wrap:break-word}.rich_media_content{color:var(--news-font-day-color);font-size:18px}@media(prefers-color-scheme:dark){body:not([data-weui-theme=light]) .rich_media_content p:not([data-exeditor-arbitrary-box=image-box]){letter-spacing:.5px;line-height:30px;margin-bottom:var(--news-bottom-distance);word-wrap:break-word}body:not([data-weui-theme=light]) .rich_media_content{color:var(--news-font-night-color)}}.data_color_scheme_dark .rich_media_content p:not([data-exeditor-arbitrary-box=image-box]){letter-spacing:.5px;line-height:30px;margin-bottom:var(--news-bottom-distance);word-wrap:break-word}.data_color_scheme_dark .rich_media_content{color:var(--news-font-night-color)}.data_color_scheme_dark .rich_media_content{font-size:18px}.rich_media_content p[data-exeditor-arbitrary-box=image-box]{margin-bottom:11px}.rich_media_content\u003ediv:not(.qnt-video),.rich_media_content\u003esection{margin-bottom:var(--news-bottom-distance)}.rich_media_content hr{margin-bottom:var(--news-bottom-distance)}.rich_media_content .link_list{margin:0;margin-top:20px;min-height:0!important}.rich_media_content blockquote{background:#f9f9f9;border-left:6px solid #ccc;margin:1.5em 10px;padding:.5em 10px}.rich_media_content blockquote p{margin-bottom:0!important}.data_color_scheme_dark .rich_media_content blockquote{background:#323232}@media(prefers-color-scheme:dark){body:not([data-weui-theme=light]) .rich_media_content blockquote{background:#323232}}.rich_media_content ol[data-ex-list]{--ol-start: 1;--ol-list-style-type: decimal;list-style-type:none;counter-reset:olCounter calc(var(--ol-start,1) - 1);position:relative}.rich_media_content ol[data-ex-list]\u003eli\u003e:first-child::before{content:counter(olCounter,var(--ol-list-style-type)) '. 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