The tax department announced the situation of Fan Bingbing’s case on the 3rd. Fan Bingbing was ordered to pay taxes, late payment fees and fined more than 800 million yuan on time. What is the basis for issuing a huge fine in ? Why was Fan Bingbing subject to administrative penalties without criminal responsibility? What educational warning significance does this case have to the literary and artistic film and television industry? reporter interviewed legal experts and literary film and television people.
The amount of fines reflects the leniency and severity of
The reporter learned that the Fan Bingbing case is the case with the largest amount of personal tax evasion handled by my country's tax department in recent years. The tax department imposed a fine of 0.5 to 4 times on the four types of tax evasion behaviors of Fan Bingbing and his company under his name, of which the fine amount issued for Fan Bingbing's splitting contract reached 240 million yuan.
Legal experts and literary and artistic circles believe that the punishments imposed by the tax department in accordance with the law are conducive to maintaining the authority and seriousness of my country's tax laws, promoting the sustainable and healthy development of the film and television industry, and enhancing the awareness of the whole society to pay taxes in accordance with the law.
According to the tax collection and management law of my country, if taxpayers evade taxes and fail to pay or pay underpayment of taxes, the tax authorities shall recover the taxes and late payment fees they do not pay or pay underpayment, and impose a fine of not less than 50% and not more than five times the taxes they do not pay or pay underpayment.
"'Yin-Yang Contract' has been a problem that has been strongly reflected by all sectors of society for some time." Shi Zhengwen, director of the Finance and Taxation Law Research Center of China University of Political Science and Law, said that the tax department has imposed strict penalties on Fan Bingbing's split contract, reflecting the basic principle of equivalent penalties , which has played a strong educational and warning role in future similar tax-related violations.
Fan Yong, professor at the School of Finance and Taxation of Central University of Finance and Economics, believes that the overall punishment decision of the tax department takes into account the effects of law, society and policy, and embodies the purpose of combining leniency and severity, seeking truth from facts, distinguishing circumstances, and comprehensive consideration.
Not held criminally responsible in accordance with the provisions of the Criminal Law
Why did Fan Bingbing be subjected to administrative penalties but not criminally liable? This is a general concern to the public.
my country's Criminal Law stipulates that if a taxpayer uses deception or concealment to make false tax declarations or fails to declare, and evades paying a large amount of tax payment and accounts for more than 10% of the taxable amount, he shall be sentenced to fixed-term imprisonment of not more than three years or detention, and shall be fined; if the amount is huge and accounts for more than 30% of the taxable amount, he shall be sentenced to fixed-term imprisonment of not less than three years and not more than seven years, and shall be fined.
Criminal Law also stipulates that after the tax authorities issue a notice of recovery in accordance with the law, they will pay the taxes and pay late fees, and they will be subject to administrative penalties, and will not be held criminally liable; however, this does not apply if they have been criminally punished for evading tax payment within five years or have been given more than two administrative penalties by the tax authorities.
Huang Jingping, professor at the School of Law of Renmin University of China, said that the purpose of the Criminal Law stipulates is to support punishment and ensure national tax safety. The purpose is to promptly recover taxes and urge taxpayers to pay taxes in accordance with the law.
Zhang Bin, a researcher at the Institute of Finance and Economics Strategy, Chinese Academy of Social Sciences, said that with the advancement of my country's tax system reform and the continuous improvement of the tax system, it is particularly important and urgent for citizens to firmly establish the awareness of paying taxes in accordance with the law. The Fan Bingbing case is a strong warning to those who despise tax laws and are lucky, and it is also a legal education for the majority of citizens.
Standardize tax order and promote the healthy development of the film and television industry
The Central Propaganda Department, the Ministry of Culture and Tourism, the State Administration of Taxation, the State Administration of Radio and Television, and the National Film Administration jointly issued a notice at the end of June, requiring strengthening the governance of sky-high film remuneration, "yin and yang contracts", tax evasion and other issues in the film and television industry, controlling unreasonable film remuneration, promoting tax payments in accordance with the law, and promoting the healthy development of the film and television industry.
As public figures, film and television actors bear important social responsibilities, and Fan Bingbing's tax evasion behavior has also triggered industry reflection.
Chairman of the China Association of Literary and Art Critics Zhong Chengxiang pointed out that the development of China's film and television art needs to be carried out in a standardized and orderly manner under the conditions of the socialist market economy and in the environment of implementing relevant national tax laws and regulations. The people have strongly reflected on the sky-high pay, "yin and yang contracts", tax evasion and other issues in the film and television industry.The punishment decisions of the tax department follow the public's opinions and gather the hearts of the people, which will help promote the healthy development of literature and art in the new era.
He believes that this is also extremely helpful to the healthy growth of the vast number of literary and artistic workers. He reminds everyone to abide by laws and regulations, pay taxes in accordance with the requirements of the people and the call of the times, and consciously follow the path of both virtue and art.
Vice Chairman of the China Television Artists Association and Member of the Professional Ethics Construction Committee of Literary and Art Workers of the China Federation of Literary and Art Circles Lin Yongjian said that it is necessary to face up to the phenomenon of tax evasion in the film and television industry. "Film and television actors become famous, and standing there is cost, and opening their mouths will make profits. They are famous and profitable, and they do not pay taxes in accordance with the law, and fail to fulfill the obligations that citizens should fulfill. This is unreasonable in any case."
He said that the timely handling of this matter in accordance with the law will also help promote fair and reasonable distribution in the industry and govern chaos in the literary and artistic circles. "I think the vast majority of literary and artistic film and television workers agree and support from the bottom of their hearts."
reporter learned that the State Administration of Taxation will soon carry out a special action to standardize the tax order of the film and television industry. Film and television enterprises and related practitioners who self-inspection and self-correction before December 31, 2018 and go to the competent tax authorities to pay the taxes will be exempted from administrative penalties and no fines will be imposed; individuals who refuse to correct the situation will be dealt with seriously in accordance with the law.
Lin Yongjian believes that this method can not only protect the legitimate rights and interests of taxpayers according to law, but also promote the standardized and healthy development of my country's film and television industry.
(Source: Xinhua News Agency)
