html On November 25, Beijing Taxation Bureau issued a notice stating that in the early stage, the Second Inspection Bureau of Beijing Taxation Bureau conducted an tax inspection on Canadian artist Wu Yifan suspected of tax evasion from 2019 to 2020 in accordance with the law. Since Wu Yifan's large amount of business information and financial transactions involved many domestic and foreign affiliated enterprises, the case was relatively complicated. The Beijing tax department and relevant tax authorities conducted a careful and meticulous investigation, and the case has been found out. Wu Yifan evaded taxes through multiple affiliated enterprises at home and abroad. After investigation, Wu Yifan evaded taxes from 2019 to 2020 by fictitious business conversion and false declarations of income nature, concealing personal income through multiple affiliated enterprises at home and abroad. Other taxes were paid 84 million yuan. The Second Inspection Bureau of Beijing Municipal Taxation Bureau, in accordance with the provisions of " Personal Income Tax Law of the People's Republic of China ", " Tax Collection and Management Law of the People's Republic of China ", " Administrative Penalty Law of the People's Republic of China ", etc., has imposed a fine on Wu Yifan for tax payment, increased late payment fees and imposed a fine of 600 million yuan. Among them, a 4-fold fine of 345 million yuan was imposed on the part of his fictitious business conversion income nature, and a 5-fold fine of 42 million yuan was imposed on the part of his concealed personal income. Recently, the Second Inspection Bureau of the Beijing Municipal Taxation Bureau has served Wu Yifan the tax administrative handling penalty decision in accordance with the law.
Relevant person in charge of the Beijing Municipal Taxation Bureau said that the tax department will continue to do a good job in tax supervision in the entertainment field, seriously investigate and punish tax-related illegal acts in accordance with the law, resolutely safeguard my country's tax sovereignty, and continuously enhance the compliance of tax law for practitioners in the entertainment field, and further create a fair tax environment for the rule of law.
Analysis of tax big data
Tax inspection on him
In response to Wu Yifan’s tax evasion case, the Second Inspection Bureau of Beijing Municipal Taxation Bureau introduced that the reason for the inspection of Wu Yifan is because the Beijing tax department attaches great importance to and continues to strengthen tax supervision in the entertainment field, continuously increases daily supervision, and conducts comprehensive tax governance in depth, reminds and guides relevant practitioners to pay taxes in accordance with the law and supervises rectification. Based on clues and tax big data analysis by relevant parties, the Second Inspection Bureau of Beijing Municipal Taxation Bureau filed a case against Wu Yifan suspected of tax evasion from 2019 to 2020 and carried out tax inspections in accordance with the law.
According to reports, although Wu Yifan is a Canadian nationality, he stayed in China for more than 183 days in 2019 and 2020. According to the "People's Republic of China Personal Income Tax Law", individuals who belong to Chinese tax resident should pay personal income tax for their income from inside and outside China in accordance with the law. After investigation, it was found that from 2019 to 2020, Wu Yifan fabricated the nature of his business to convert income and made false declarations, concealed his personal income through multiple domestic and foreign affiliated companies, evaded taxes, and also engaged in other acts of underpaying taxes.
Wu Yifan's tax evasion method is more concealed
seriously endangering my country's tax sovereignty
Beijing Municipal Taxation Bureau Second Inspection Bureau stated that on the one hand, the tax department imposed a 4-fold fine on Wu Yifan's fictitious business conversion nature of the income, in accordance with the "Tax Collection and Administration Law of the People's Republic of China" and other relevant provisions. On the other hand, due to the worse circumstances of the concealed personal income, the tax evasion part of him is subject to a heavier punishment and a "highest fine" is imposed in accordance with the "Tax Collection and Administration Law of the People's Republic of China" and other relevant provisions, and a "highest penalty" is imposed.
In this case, Wu Yifan was given an administrative penalty for evading tax by the tax authorities for the first time and had not been criminally punished for evading tax payments. If he can pay the tax, late fees and fines within the prescribed time limit, he will not be held criminally liable for evading tax payments according to law; if he fails to pay the tax, late fees and fines within the prescribed time limit, the tax authorities will transfer it to the public security organ for handling in accordance with the law.
investigation found that when Wu Yifan was engaged in performing arts activities in my country, he used his foreign identity and relying on his traffic advantages in the entertainment industry to require domestic enterprises or overseas institutions established by domestic enterprises to pay their personal labor remuneration to their registered enterprises overseas, and "package" domestic personal income into overseas enterprise income, so as to conceal the fact that his individual obtains taxable income from my country, or convert the nature of the income to make false declarations, attempting to evade my country's tax supervision, thereby achieving the purpose of tax evasion. Compared with other tax evasion cases that have been announced, Wu Yifan's tax evasion method is more concealed and seriously endangers my country's tax sovereignty.
The Second Inspection Bureau of Beijing Municipal Taxation Bureau introduced that with the increasing frequency of cross-border transactions and fund transactions, a few criminals attempted to take the opportunity to use cross-border transactions and international tax avoidance areas to evade tax obligations in China. In this regard, the tax department will continuously improve tax supervision methods, improve tax supervision capabilities, effectively strengthen the investigation and punishment of new tax evasion behaviors, and resolutely safeguard national tax security. Text/Reporter Qu Chang of this newspaper Coordinator/Jiang Shuo Photo provided by Visual China
Observation
Punishment results reflect the penalty equivalent to promoting the long-term development of the film and television industry
Since the country standardized the tax order of the film and television industry in 2018, relevant departments have worked closely together to make great efforts to manage the problems of "sky-high film pay", " Yin-Yang Contract ", tax evasion and other issues. The tax department exposed a number of tax evasion cases with bad nature and huge amounts, which aroused strong responses in all sectors of society.
Relevant person in charge of the tax department said that in recent years, the tax department has established a long-term mechanism for comprehensive governance in strengthening tax supervision in the entertainment field based on tax big data. For tax-related risks, the "five-step working method" of "reminders, urged rectification, interview warning, filing and inspection, and public exposure". It has become the norm for celebrity artists who violate taxes and illegally, to continue to expose typical cases on the basis of serious investigation and punishment. Any criminal who dares to evade taxes with luck will be seriously investigated and punished in accordance with the law as long as he touches the "red line" of tax laws and regulations.
Industry experts and scholars believe that under this background, Wu Yifan still committed crimes against the wind, seriously infringing on national tax interests and damaging social fairness and justice. The tax department's serious investigation and punishment of Wu Yifan's case once again reflects the state's "zero tolerance" attitude towards illegal and criminal acts of tax evasion and its determination to "take heavy blows". It is conducive to maintaining the fairness, authority and seriousness of the tax law, enhancing the awareness of the whole society to pay taxes in accordance with the law, and playing a strong warning and educational role.
Relevant person in charge of the tax department introduced that although Wu Yifan is Canadian nationality, his stay in China in 2019 and 2020 exceeded 183 days. According to the "People's Republic of China Personal Income Tax Law", individuals who belong to Chinese tax resident should pay personal income tax on their income from both inside and outside China in accordance with the law.
professor Tang Jiqiang, who is a professor at Southwest University of Finance and Economics, said that although he used his foreign identity and relying on his traffic advantages in the entertainment industry, he required domestic enterprises or overseas institutions established by domestic enterprises to pay their personal labor remuneration to their overseas registered enterprises, and "package" domestic personal income into overseas enterprise income, in order to conceal the fact that his individual obtains taxable income from my country or converts the nature of his income, he was still investigated and punished. This effectively safeguards national tax sovereignty and tax security, and reflects that everyone is equal before the law .
Judging from the results of the administrative penalty in this case, the tax department adheres to the consistent principle of in accordance with the law and regulations and over-punishment, fully considers the facts, nature, circumstances and social harm of the illegal act, and standardizes the exercise of the discretion of administrative penalty of .
Article 63, Paragraph 1 of the Tax Collection and Administration Law of the People's Republic of China stipulates that if a taxpayer evades tax, the tax authority shall recover the taxes and late payment fees that he or she does not pay or is underpaid, and shall impose a fine of not less than 50% and not more than five times the taxes that he or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she or she
Experts said that in the case of Wu Yifan, the Second Inspection Bureau of Beijing Municipal Taxation Bureau imposed a 4-fold fine of 345 million yuan on the part of his fictitious business conversion income nature; a 5-fold fine of 42 million yuan on the part of his concealed personal income evasion, reflecting the principle of equivalent fine.
The exposure of Wu Yifan's case is undoubtedly another profound and vivid legal education for celebrity artists, reminding celebrity artists to be respectful of the law, remember not to cross the "red line" of tax evasion, consciously fulfill their obligation of honest tax payment, and do not lose the big ones because of small things and ruin their acting career.
Tang Jiqiang said that taxation plays a fundamental, pillar and guarantee role in national governance. The tax department continues to regulate the tax order of the film and television industry, which is of positive significance for solving prominent problems in the industry and improving the tax supervision system. It will surely promote the standardization and development of the film and television industry in development. Text/Xinhua News Agency
Related
Wu Yifan raped and
Gathering for sexual intercourse was sentenced to 13 years in prison for sexual intercourse
Chaoyang Court announced yesterday that the court publicly sentenced the defendant Wu Yifan raped and ganged for sexual intercourse in the first instance, and sentenced the defendant Wu Yifan to 11,6 months in prison for sexual intercourse in the crime of sexual intercourse in the crime of sexual intercourse in the crime of sexual intercourse in the crime of sexual intercourse in the crime of sexual intercourse in the crime of sexual intercourse in the crime of sexual intercourse in the crime of sexual intercourse in the crime of sexual intercourse in the crime of sexual intercourse in the country. It was sentenced to one year and ten months in prison for sexual intercourse in the country, and was sentenced to 13 years in prison for sexual intercourse in the country.
After trial, it was found that the defendant Wu Yifan had sex with him from November to December 2020 at his residence from November to December 2020. He took advantage of the opportunity when three women were drunk and did not know how to resist or could not resist. On July 1, 2018, Wu Yifan colluded with others to organize two other women to engage in sexual activities after drinking. The Chaoyang District People's Court held that Wu Yifan's behavior constituted the crime of rape and the crime of gathering a crowd of adultery and should be punished in accordance with the law. Based on the facts of Wu Yifan's crime, the nature, circumstances and harmful consequences of the crime, the court made the above judgment.
Officials of the Canadian Embassy in China listened to the verdict. Text/Reporter Qu Chang
