Analysis of Celebrities and Internet Celebrities Evading Personal Income Tax
明星及网红偷漏个人所得税问题分析

摘要

从2018年明星范冰冰因为巨额的逃税被处罚8.8亿元，到2021年网红薇娅因偷逃税被追缴并处罚13.41亿元等，这类事件在给大众敲响警钟的同时，也将目光再一次转向明星及网红偷税漏税的话题上。作为高收入群体之一的明星和网红，偷漏税的行为层出不穷，这不禁让人思考是什么原因导致了这种现象的发生，明星和网红偷漏税的行为将会给国家和社会带来怎样的影响，在我国的税收制度下，又应该如何应对和解决这一现象。本文将针对这些问题进行分析。

Abstract

From 2018 when the star Fan Bingbing was fined 880 million yuan for tax evasion, to 2021, Internet celebrity Weiya was recovered and fined 1.341 billion yuan for tax evasion, etc. This kind of incident is a wake-up call to the public. Turn your attention to the topic of tax evasion and tax evasion by celebrities and Internet celebrities. Celebrities and Internet celebrities, as one of the high-income groups, have endless tax evasion behaviors, which makes people think about what causes this phenomenon. The tax evasion behavior of celebrities and Internet celebrities will bring great harm to the country and society. What kind of impact, in our country's tax system, how should we deal with and solve this phenomenon. This article will analyze these issues.