Officials formally intervened in the investigation involving the Yin-Yang contract

The official officially intervened in the investigation involving the Yin-Yang contract.

     Recently, there have been reports on the Internet that the actor Zheng Shuang is suspected of signing a Yin-Yang contract, dividing his income to obtain sky-high remuneration, and tax evasion.

     According to the reporter, in the early stage, the public notified Zheng Shuang that Zheng Shuang was suspected of tax evasion. Beijing Radio, Film and Television Bureau also began to investigate the production cost and actor remuneration ratio of related plays. The taxation and radio and television management departments earnestly implement the requirements of the Central Propaganda Department, the State Administration of Taxation, and the State Administration of Radio and Television, strictly investigate illegal acts, resolutely investigate issues such as yin and yang contracts, sky-high remuneration, and tax evasion, strictly manage TV drama contracts, and strictly manage TV drama production costs and costs. The proportion of actors' remuneration in the production cost of TV dramas creates a good environment for the high-quality development of the TV drama industry.

     Then, if the yin-yang contract involved by Zheng Shuang is found to be true, what kind of legal punishment will Zheng Shuang face?

     According to Article 63 of the "Tax Collection and Administration Law": "Taxpayers forge, alter , conceal or destroy account books , accounting vouchers without authorization, or list more expenditures or omit or less list income on the account books. , or the tax authority informs to declare but refuses to declare or makes a false tax declaration The tax that it fails to pay or underpays, late payment fines, and a fine of not less than 50% but not more than five times the amount of tax not paid or underpaid; if a crime is constituted, criminal responsibility shall be pursued in accordance with the law. If the withholding agent adopts the means listed in the preceding paragraph to fail to pay or underpay the tax withheld or collected, the tax authority shall pursue the payment of the unpaid or underpaid tax and overdue fines, and impose a penalty on those who fail to pay or underpay. A fine of not less than 50 percent but not more than five times the tax amount; if a crime is constituted, criminal responsibility shall be investigated according to law. "

     In addition, there may also be related criminal laws and regulations. "Criminal Law" Article 201: "Taxpayers resort to forging, altering, concealing, and destroying account books and accounting vouchers without authorization, listing multiple expenditures on account books or not Declaring or understating income, refusing to declare or making false tax declarations after being notified by the tax authority, failing to pay or underpaying the tax payable, the amount of tax evasion accounting for more than 10% of the tax payable, and dissatisfaction Thirty percent and the amount of tax evasion is not less than 10,000 yuan but less than 100,000 yuan, or if the tax authority has given a second administrative penalty for tax evasion and tax evasion, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be sentenced to tax evasion. If the amount of tax evasion accounts for more than 30% of the tax payable and the amount of tax evasion is more than 100,000 yuan, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall be sentenced to not less than one time the amount of tax evasion and five years. times the fine. If the withholding agent adopts the means listed in the preceding paragraph and fails to pay or underpays the tax withheld or collected, and the amount accounts for more than 10% of the tax payable and the amount exceeds 10,000 yuan, the provisions of the preceding paragraph shall apply. penalty. For those who have repeatedly committed the acts in the preceding two paragraphs, those who have not been dealt with shall be calculated according to the cumulative amount. "

     The average daily remuneration is 2.08 million yuan. Netizens not only pay attention to the abnormally high remuneration, but also pay attention to whether the source is legitimate. For this reason, the supervision department investigates according to the law, which can restore the truth and maintain the dignity of the law." Xue Yi Xue De, Acting first is a person", and trying the law by oneself is bound to be "cool". The conclusion of a "yin and yang contract" is prohibited by regulations; tax evasion is prohibited by law.Only by rectifying the chaos in the industry and returning to the track of the rule of law can the film and television industry develop healthily.