Yuan Bingyan (Crystal) was born in Shanghai on January 17, 1992. She graduated from Shanghai Theater Academy and is a film and television actress in Mainland China.
html On July 4, it was revealed that Yuan Bingyan’s affiliated company Chongqing Liyan Culture Media Co., Ltd. was fined 978,000 yuan for tax evasion.
The penalty results show that according to Article 69 of the "Tax Collection and Management Law of the Republic of China", Chongqing Liyan Culture Media Co., Ltd. was fined 978,000. The reason is: from 2019 to 2021, the company's 815,000 yuan expenditure was consumer expenditure unrelated to the company's production and operation. The company should withhold and pay personal income tax of .63 million to Yuan Bingyan, but the company failed to fulfill its withholding and payment obligations.
In addition, Tianyancha showed that on July 3, Yuan Bingyan withdrew from the position of legal representative, executive director and manager of the company, and was replaced by Zhang Chun. The major shareholder was changed from Yuan Bingyan to Gu Wei.
What is tax evasion
1. Tax evasion refers to the illegal behavior of taxpayers who deliberately violate tax regulations and use deception, concealment, etc. to avoid paying taxes. For example, to pay less or not to pay the tax due. Intentionally underreporting or concealing taxable items , sales revenue and operating profits; intentionally inflating costs, randomly allocating expenses, and reducing taxable income; transferring property, income and profits; forging, altering, or destroying account books, bills, or records Account vouchers, etc. Tax evasion harms national interests and violates national laws. If the circumstances are serious, it constitutes the crime of tax evasion, which is a type of crime of undermining the socialist economic order. Those who constitute the crime of tax evasion must be punished in accordance with the law.
2. Tax evasion refers to the taxpayer’s unintentional failure to pay or underpayment of taxes. Tax evasion is caused by taxpayers being unfamiliar with tax laws and financial systems, or being careless at work. Such as misusing tax rates, omitting taxable items, undercounting taxable quantities, miscalculating sales amounts and operating profits, etc.
Tax evasion is serious.
1. If the amount of tax evasion accounts for more than 10% of the tax payable and the amount of tax evasion is more than 10,000 yuan, or if the tax evasion authority is given two administrative penalties for tax evasion and then evades taxes, he shall be sentenced to a fixed-term imprisonment of not more than three years or criminal detention, and shall also be punished for tax evasion. A fine of not less than 1 time but not more than 5 times the amount; if the amount of tax evasion accounts for more than 30% of the tax payable and the amount of tax evasion exceeds 100,000 yuan, the person shall be sentenced to fixed-term imprisonment of not less than 3 years but not more than 7 years.
2. Legal basis: " Criminal Law " Article 201: Taxpayers use deception or concealment methods to make false tax returns or fail to declare, and evade paying taxes in a relatively large amount accounting for more than 10% of the tax payable. , 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 and not more than seven years, and shall also be fined.
