The Central Commission for Discipline Inspection commented that "Zheng Shuang was investigated": how can stars evade taxes despite repeated prohibitions

the Central Commission for Discipline Inspection commented that" Zheng Shuang was investigated " /p >

according to the website of the supervision commission of the Central Commission for Discipline Inspection, working for 77 days, she received 160million film pay, with an average daily salary of 2.08 million... The income figure of actress Zheng Shuang [Weibo] recently revealed is staggering. Under the background of the implementation of star" salary restriction order "in the film and television industry, such an abnormally high film pay has attracted widespread attention in the society.

according to the information given by the informant, Zheng Shuang signed the" actor employment contract "to play a TV series called" the ghost of a beautiful woman ", with a contract remuneration of 48million yuan; while Zheng Shuang's mother Liu Yan and others signed the" equity holding agreement "and the" capital increase agreement "in June 2019, and increased the capital of 112million yuan through its holding company Shanghai jingyansha.

as early as June, 2018, the Propaganda Department of the CPC Central Committee and other departments jointly issued a notice to strengthen the management of sky high film remuneration," yin yang contract ", tax evasion and other issues in the film and television industry, so as to promote the healthy development of the film and television industry. The total film remuneration of all actors and guests in each film, TV series, online audio-visual programs should not exceed 40% of the total production cost, and the film remuneration of major actors should not exceed 70% of the total film remuneration.

if the above contract involved by Zheng Shuang is true, it is a" Yin-Yang contract ", which not only avoids the" salary limit order ", but also suspected of evading national taxes by misrepresenting prices.

on the evening of April 28, the first inspection bureau of Shanghai Municipal Taxation Bureau accepted the public's report of Zheng Shuang's suspected tax evasion and is investigating and verifying it in accordance with tax laws and regulations. Beijing Municipal Bureau of radio, film and television has also launched an investigation into the production cost of relevant plays and the proportion of actors' remuneration, and interviewed the main principals of the enterprises involved.

looking back on October, 2018, Fan Bingbing [Weibo]" yin yang contract "and other tax evasion issues were investigated and dealt with according to law, and he was ordered to pay taxes on schedule, late fees, and a fine of more than 800 million yuan. The tax department imposed a fine of 0.5 to 4 times on Fan Bingbing and his company's four types of tax evasion, respectively, of which the fine of 4 times for his breaking up the contract reached 240 million yuan.

there is a lesson from Fan Bingbing's experience. Why is the" yin yang contract "still banned repeatedly? According to netizens' estimates, 160million yuan of film remuneration can be divided into income through the" yin yang contract ", which can reduce the tax payment by more than 35 million yuan. In the face of desperate interests and legal bottom line, it is not ruled out that people with weak sense of rules and law will choose the former.

in the view of hejingjing, an associate researcher at the Institute of international law of the Chinese Academy of Social Sciences, this behavior of entertainers evading taxes through yin-yang contracts and business splits is indeed quite hidden. Even if there are lessons of other stars being punished, this phenomenon is difficult to eradicate in the face of huge interest temptation.

some film critics said that after the release of the" salary limit order ", many stars will still try their best to deal with it. Some stars still make money as producers and producers, arrange relatives and agents to receive film remuneration in the crew, or convert part of the film remuneration into dividends such as investment and equity, and even simply sign a" Yin-Yang contract "for fraud.

film and television stars, as public figures, bear important social responsibilities. Because of their profound influence on the public, especially on teenagers, they should abide by laws and regulations, and strictly abide by the bottom line of morality and social norms. The behavior of extreme money worship and ignoring the bottom line of professional ethics and laws will be despised by the society.

the reporter noticed that although Zheng Shuang said in his latest response that he was" willing to accept and cooperate with all investigations ", the incident has caused new waves in the industry. According to tianyancha data, more than 10 stars have recently cancelled their studios and other affiliated companies. There are also media reports that 75 first-line artists have cancelled a total of 200 affiliated companies in recent years.

according to the data, individual studios belong to sole proprietorship enterprises, which can be exempted from the corporate income tax at the tax rate of 25%. Stars filming and advertising in the name of individual studios belong to corporate income, and the comprehensive tax rate is much lower than the personal income tax. As for these stars' successive marketing studios, it is not known whether they are for work needs or for other purposes, but there are comments that" the entertainment industry is going to 'earthquake' " 。

Tax evasion is not allowed by law. Once it is verified, it must pay a price. According to the criminal law of our country, if a taxpayer adopts deception or concealment to make false tax declaration or does not declare, and the amount of tax evaded is relatively large and accounts for more than 10% of the tax payable, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge and accounts for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined

At the same time, the criminal law stipulates that after the tax authorities issue a notice of recovery according to law, those who make up the tax payable and pay late fees and have been subject to administrative punishment shall not be investigated for criminal responsibility; However, those who have received criminal punishment for evading tax payment or have been given administrative punishment by the tax authorities for more than two times within five years are excluded

"The tax department and the radio and television administration department should carry out regular spot checks and investigations on the production cost of the play and the proportion of actors' remuneration. If suspected violations are found, they should be severely investigated and punished, and heavier punishment should be considered." He Jingjing believes that it is necessary to strictly control the contract management of film and television dramas, strictly control the proportion between the production cost of film and television dramas and the actors' remuneration, trace the source and rectify the industry atmosphere