Recently, Chongqing Liyan Culture Media Co., Ltd. was fined 978,000 yuan for tax evasion. It is worth noting that the legal person and 100% major shareholder of the company who was fined was the well-known and popular actress Yuan Bingyan. After the incident, Yuan Bingyan has withdrawn from all the above-mentioned positions yesterday and today. The reporter's investigation revealed that although she is a popular little girl, Yuan Bingyan does not have many business cooperations. According to incomplete investigations, she is only a close friend of the Dior brand and the spokesperson of Fubishi powder cream. The reporter contacted Fubishi and the brand told the reporter that the endorsement contract expired last month. This afternoon, Yuan Bingyan's studio issued an apology statement.
Yuan Bingyan’s Studio Response/Official Weibo
The company in which Yuan Bingyan once held 100% shares was fined for tax evasion
html On June 13, Yuan Bingyan’s affiliated company Chongqing Liyan Culture Media Co., Ltd. was fined 978,000 yuan for tax evasion. The specific reasons are as follows : From 2019 to 2021, the company used corporate funds to pay shareholders for consumer expenses unrelated to the production and operation of the company, totaling 8.15 million yuan. The above expenditures should be regarded as dividend distributions by the enterprise to individual investors, and are levied personal income tax in accordance with the "interest, dividend, and bonus income" items, and the applicable tax rate is 20%. As the withholding agent , Chongqing Liyan Company should withhold and pay personal income tax of 1.63 million yuan, but the company failed to fulfill its withholding and payment obligations, violating the " Tax Collection Management Law of the People's Republic of China ".Therefore, the Seventh Inspection Bureau of the Chongqing Municipal Taxation Bureau of the State Administration of Taxation plans to impose a fine of 60% of the tax due and undeducted, or 978,000 yuan, on Chongqing Liyan for the above-mentioned behavior.
Yuan Bingyan resigned from the company today/Tianyancha
It is worth noting that according to Tianyancha , Yuan Bingyan previously served as the company's legal person, executive director and manager, and held 100% of the shares. However, around July 4, 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. Yuan Bingyan only served as an executive in the company. And currently, the two studios in which Yuan Bingyan is an investor, namely Ningbo High-tech Zone Liyan Film and Television Culture Studio and Shanghai Bingyan Film and Television Culture Studio, have been cancelled, and he no longer actually controls any enterprises under his name.
At two o'clock in the afternoon, Yuan Bingyan's studio issued a statement, stating that it had actively cooperated with the tax authorities in the investigation and had paid the relevant taxes in full and on time. The company is deeply aware of its mistakes and will implement rectifications in future operations, pay taxes strictly in accordance with the law, and fulfill its withholding and payment obligations in a timely manner. We once again apologize to the public for this incident.
Yuan Bingyan’s previous business cooperation/official Weibo
The only brand endorsement The cooperation expired last month
It is reported that Yuan Bingyan graduated from Shanghai Theater Academy in 2010 and debuted in 2012. She is an artist under Noxin, but most of her dramas are filmed for The resources of Huanrui Century , its representative works include "老九门", "将夜", "Wish you good luck", etc. In 2020, she became famous as the heroine of the hit costume fantasy drama "Liu Li". She is currently filming Big IP drama "Fox Demon Little Matchmaker". A reporter from
learned from the investigation that Yuan Bingyan, as a popular post-90s girl, has more than 15 million fans on Weibo, but her business resources are not outstanding. At present, her only commercial cooperation is as the spokesperson of Fubishi Pink Cream and as a brand friend of Dior.
After the incident, reporters contacted the Fubishi brand, but no one answered the official phone. Later, the customer service of its Tmall flagship store responded that Yuan Bingyan’s endorsement cooperation had expired last month. Although in early July, Yuan Bingyan's fans were still promoting the brand. Dior did not respond to this, but hid the Weibo post about Yuan Bingyan that was just released today.
Dior today’s Weibo, hidden/official Weibo
In principle, tax authorities will not repeatedly punish taxpayers
Regarding this incident, whether the company’s tax evasion and tax evasion fines are related to Yuan Bingyan herself, Mr. Wu Shengwei of Shanghai Zhengce Law Firm gave an explanation. , the company and the individual must be distinguished, and the responsibility is generally between the company and the directly responsible personnel. As for whether Yuan Bingyan is a directly responsible person, it depends on the evidence investigated and handled by the department. Legal persons and shareholders are not necessarily directly responsible personnel, and the law does not stipulate that punishment must be Personnel directly responsible.
Attorney Chen Lei from Zhejiang Jindao Law Firm gave a more detailed answer. First, the Chongqing Municipal Taxation Bureau punished Chongqing Liyan, which constituted a tax violation. During this period, the shareholder of Chongqing Liyan was Yuan Bingyan. In other words, the tax involved in the penalty imposed by the tax agency was Yuan Bingyan's payable personal income tax.
According to the provisions of the "Announcement of the State Administration of Taxation on Issues Concerning Self-Declaration of Individual Income Tax", if a taxpayer obtains taxable income such as interest, dividends, bonus income, etc., and the withholding agent fails to withhold the tax, the taxpayer shall Before June 30 of the following year of income, tax returns must be made to the competent tax authorities in accordance with relevant regulations, and the "Personal Income Tax Self-Tax Return (Form A)" must be submitted.
In this case, the withholding and payment agent, Chongqing Liyan, was punished for failing to fulfill the withholding and payment obligations. At the same time, the tax authorities will also recover taxes from the taxpayer, Yuan Bingyan (except for Yuan Bingjie who has declared and paid taxes on her own). . The main responsibility in this case lies with the withholding and payment agent, which is Chongqing Liyan Company. In principle, the tax authorities will not repeatedly punish taxpayers.
Nandu·Aoyi News Reporter Liu Jie
