摘要：In recent years, several celebrity tax evasion incidents have been exposed, which has caused widespread discussions. As a high-income group, celebrities evade tax by a large amount, and their tax payment has become the focus of people’s attention. This paper analyzes the impact of the phenomenon from the study of tax evasion by celebrities themselves, and the causes of tax evasion by celebrities through investigation, as well as the tax risk points in the process of tax payment by celebrities by combining with relevant professional literature. Finally, suggestions and countermeasures are put forward for the tax collection and management of celebrities.
