"Yi Shuang"?
This year, after the astronomical remuneration of artist Zheng Shuang in "A Chinese Ghost Story" was exposed, a new "unit of measurement" became popular on the Internet: "Yi Shuang".
One Shuang=160 million, and one day=2.08 million.
Netizens expressed their dissatisfaction with the sky-high salary of traffic stars in this way of ridicule.
"Smile" in front of the camera, and you can be "very attractive" in the account. The artistic accomplishments and contributions of some traffic stars are far less than the rewards they receive. What is even more unbearable is that they have also used illegal means to circumvent the supervision of the industry's competent authorities on "high-priced piece pay" and evaded taxes through false declarations.
Violation of the law must be severely punished. In April 2021, actor Zheng Shuang was investigated on suspicion of signing a "yin and yang contract". Four months later, on August 27, the State Administration of Taxation announced that Zheng Shuang’s tax evasion and tax evasion cases were severely investigated and dealt with in accordance with the law, and a total of 299 million fines were collected and imposed!
299 million, on what basis?
The relevant laws and regulations include: " People's Republic of China Tax Collection and Administration Law" Article 32, Article 63 and other provisions, and " People's Republic of China Individual Income Tax Law" Article 2 , Article 10, Article 11, and Article 1 and Article 19 of the " Interim Regulations on Value Added Tax of the People's Republic of China".
Which income is taxable? Article 2 of the "Personal Income Tax Law of the People's Republic of China" stipulates: income from wages and salaries; income from labor services; income from author's remuneration; income from royalties; income from business operations; income from interest, dividends, and bonuses; income from property leasing; income from property transfer; accidental income Income, etc. are personal income, and individual income tax shall be paid.
In addition, Article 1 of the "Interim Regulations on Value-Added Tax of the People's Republic of China" stipulates that units and individuals that sell goods or process, repair and repair services, sell services, intangible assets, immovable properties, and imported goods within the territory of the People's Republic of China are value-added tax The taxpayer shall pay value-added tax in accordance with these regulations. Article 19 stipulates,The time when the VAT withholding obligation occurs is the day when the taxpayer's VAT obligation occurs.
The First Inspection Bureau of Shanghai Taxation Bureau has found that Zheng Shuang failed to declare 191 million yuan of personal income in accordance with the law from 2019 to 2020, evaded taxes of 45.269 million yuan, and underpaid other taxes of 26,520,700 yuan. Even if the "capital increase agreement" is subsequently cancelled, it will not change the established fact that Zheng Shuang's failure to declare truthfully leads to underpayment of taxes, nor will it affect the determination of the nature and amount of his subjective and deliberate tax evasion.
Taxes evaded, the tax department will have to recover them, and there will be additional late fees. Article 32 of the "Tax Collection Administration Law of the People's Republic of China" stipulates that if a taxpayer fails to pay tax within the prescribed time limit, and the withholding agent fails to pay the tax within the prescribed time limit, the tax authority shall, in addition to ordering the payment within the prescribed time limit, From the date of late tax payment, a late payment fee of five ten-thousandths of the late tax payment will be collected on a daily basis.
not only has late fees, but also fines. The first paragraph of Article 63 of the "Tax Collection Administration Law of the People's Republic of China" stipulates that if taxpayers evade tax, the tax authorities shall recover the non-paid or underpaid taxes, late fees, and impose non-paid or underpaid taxes. A fine of more than 50% but not more than five times the amount.
According to these laws and regulations, the taxation department imposed a tax recovery of 71,790,300 yuan on Zheng Shuang according to law, and imposed a late fee of 8,889,800 yuan; imposed a four-fold fine of 30,695,700 yuan on the part of tax evasion that changed the nature of income; "Completely concealing income tax evasion is imposed a five-fold "top box" fine, totaling 188 million yuan. That's how 299 million came.
It is worth noting that the fine for Zheng Shuang is strict, and some of the fines even reached the "top penalty" of 5 times. The relevant person in charge of the First Inspection Bureau of the Shanghai Taxation Bureau gave an explanation: "In this case, considering that the Zheng Shuang tax evasion case occurred after the taxation order of the film and television industry was regulated in 2018, the subjective intention was obvious, and the different illegal acts were distinguished by the tax authority. Strict punishment in accordance with the law.”
time goes back to 2018. The State Administration of Taxation issued the "Notice on Further Regulating the Taxation Order of the Film and Television Industry", which clearly requires: "From October 10, 2018, local tax authorities will notify film and television production companies, brokerage companies, and performing arts companies in the region. , Star studios and other companies and high-income employees in the film and television industry,Self-examination and self-correction of tax declarations since 2016. All film and television companies and employees who earnestly self-examine and correct themselves and voluntarily pay taxes before the end of December 2018 will be exempted from administrative penalties and no fines.
This can be regarded as an opportunity for the state to "renovate" the entertainment industry. What's more, there is also a lesson learned from an artist who was heavily fined more than 800 million for tax evasion and tax evasion. The "little partners" in the circle should have learned their lesson and be serious. Self-examination, paying taxes honestly, fulfilling the obligations of citizens, and setting an example.
However, it is in this situation that Zheng Shuang "competes against the wind" and participated in the performing arts after regulating the taxation order of the film and television industry in 2018. In the project, tax evasion using the “yin-yang contract” is typical of non-convergence and non-stop.
In the apology statement issued in the early morning of August 27, Zheng Shuang said: “Due to lack of personal financial knowledge and weak legal awareness, I did not Paying taxes strictly in accordance with the requirements of the state's tax collection and management has also produced a bad social impact.
Since 2018, the state has issued three decrees and five declarations. Knowing that it is impossible to do it is not just a simple sentence of "lack of financial knowledge and weak legal awareness".
Some netizens are concerned, will she be criminally punished? Article 201 of the Criminal Law of the People’s Republic of China stipulates that if a taxpayer has evaded payment of taxes, he shall pay the tax payable and pay late fees after the tax authority has issued a notice of recovery in accordance with the law. Those who have already received administrative penalties shall not be held accountable. Criminal liability; except for those who have received criminal penalties for evading tax payment within five years or have been given more than two administrative penalties by the tax authority.
Zheng Shuang was punished by the tax authority for tax evasion for the first time, and he has not previously received tax evasion. Criminal penalties, the corresponding taxes and late fees have been fully paid within the specified time limit. If can pay the fine within the specified time limit, it will not be held criminally liable according to law; if it fails to pay the fine within the specified time limit, taxation The agency will transfer it to the public security agency in accordance with the law.
One of the whistleblowers in this case Zhang Heng,Because he helped Zheng Shuang evade taxes, he was also filed for inspection. Related companies are suspected of providing convenience for Zheng Shuang to split the contract, concealing the pay, and helping Zheng Shuang to evade tax and other tax-related violations. The taxation department has also filed a separate case for handling in accordance with the law.
All this shows that everyone is equal before the law. Whether it is a celebrity artist, business owner, party member or cadre, or ordinary people, paying taxes in accordance with the law is a basic obligation, and abiding by the law is the minimum requirement.
Further speaking, taxation is an important means to adjust the gap between the rich and the poor in society. China is a socialist country, and common prosperity is the essential requirement of socialism. We must never accept that "the rich are numerous, and the poor eat humilis." We must never allow the gap between the rich and the poor to grow wider and the poor to grow. Rich, there is an insurmountable gap between the rich and the poor.
Source|Central Commission for Discipline Inspection and State Supervision Commission website
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