This year, the case of Fan Bingbing was a hot topic. Although it was concluded, Fan Bingbing was fined nearly 900 million yuan and was exempted from prison. Those who follow the entertainment industry may ask, why did Liu Xiaoqing end up being sentenced to one year in prison when he evaded taxes of more than 10 million yuan?
are both tax evasion, different time points, different regulations
Of course, everyone is equal before the law, and celebrities can't escape punishment even if they violate the law, but the law is constantly updated with the changes of the times.
Liu Xiaoqing's tax evasion case occurred in 2002, and the law based on it was released on March 14, 1997.
Article 201 of the Criminal Law of the People's Republic of China implemented on October 1, 1997 stipulates:
"Taxpayers use the means of forging, altering, concealing, destroying account books and accounting vouchers without authorization, listing more expenditures or not or underlisting income in the account books, and refuse to declare or make false tax declarations after notification from the tax authority, and failing to pay or underpaying taxable taxes, and the amount of tax evasion accounts for more than 10% of the taxable amount and the amount of tax evasion is less than 100,000 yuan or less than 100,000 yuan, or are subject to a second administrative penalty by the tax authority for tax evasion, and are subject to a period of less than three years for tax evasion. If the amount of tax evasion accounts for more than 30% of the tax evasion amount and the amount of tax evasion is more than 100,000 yuan, the amount of tax evasion is more than 100,000 yuan, the amount of fixed-term imprisonment is not less than 3 years but not more than seven years, and the amount of tax evasion is fined not less than one and five times the amount of tax evasion.
More than 10 million tax evasion was considered a sensation in the era at that time, and criminal liability is naturally impossible to avoid. However, the times are developing and progressing, and the law is constantly being updated and revised. In 2009, the regulations were updated as:
"Taxpayers who use deception or concealment to make false tax declarations or fail to declare, and evade payment of taxes is large and accounts for more than 10% of the taxable amount shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall be fined; if the amount is huge and accounts for more than 30% of the taxable amount, they shall be sentenced to fixed-term imprisonment of not more than three years but not more than seven years, and shall be fined. The 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 have been subject to administrative penalties, they 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. The revised regulations of
have no specific restrictions on the amount of tax evasion. It can be seen that Liu Xiaoqing's imprisonment is related to the low sentencing standards of the criminal law at that time. Fan Bingbing was exempted from prison because she was a first offender and actively cooperated with the investigation and received corresponding punishment. However, Fan Bingbing was sentenced to a 4-fold fine, which shows how severe the punishment is and how serious the crime is.
Tax evasion and smuggling are essentially different
Fast evasion in celebrities is huge, and there are very few people sentenced. In contrast, in the case of resigning flight attendant Li Xiaohang's purchase agency in 2013, the tax evasion amount was more than 80,000 yuan but was sentenced to three years in prison. The people who don’t understand the law will be somewhat confused. What is the basis for this tax evasion to be convicted? Does celebrities have the privilege of being lighter?
In front of the national tax law, anyone has the status of a taxpayer. If you don’t pay taxes, the law will punish you. Ordinary tax evasion is equivalent to stealing money from the state's vault, and tax evasion such as purchasing agents has risen to the level of "smuggling", and the nature has changed.
According to the Criminal Law, if an individual commits the crime of smuggling ordinary goods or items, and evades tax payable of more than 50,000 yuan but less than 150,000 yuan, he shall be sentenced to fixed-term imprisonment of not more than 3 years or detention, and shall be fined not less than 1 times but not more than 5 times the tax payable. Therefore, the flight attendant was sentenced to three years in prison for purchasing agents, which is a serious punishment.
Although the sentencing of the crime of smuggling is so heavy, it still cannot stop merchants from flocking to interests. There are countless smuggling cases in the wine industry. Wine merchants try their best to evade taxes, but in the end they cannot escape the French Open.
In 2012, Sun Xitai, who served as the general manager of three companies, was found to have falsely declared to the customs 58 times between 2004 and 2009, smuggled more than 70,000 bottles of high-end imported wine, evaded more than 20.27 million yuan in taxes, and was sentenced to life imprisonment, deprived of political rights for life, and confiscated all personal property. Meng Li, secretary who assisted Sun Xitai in smuggling, was sentenced to five years in prison and a fine of 2 million yuan on the same charge.
In 2013, an Italian wine importer in the Nisden area of London, England was charged with tax evasion of 45 million pounds (contract 400 million RMB). The suspect, Livio Mazzarello, is 56 years old and is the sole shareholder of the Italian wine company. By hiding the actual quantity when importing into the country, thousands of boxes of fine wine were sold in private cash transactions, with a total tax evasion of £45 million (about RMB 400 million).
The company's computer contains two different data. If found by customs, the program will generate a file to display the low-value wine imports sent to wine stores and wine stores for sale. Mazzarello was sentenced to 14 years in prison for suspected fraudulent tax evasion, false VAT and money laundering.
Lowering the import price and quantity of imported wines is the main way for imported wine merchants to evade tariffs. Not only at home, but also abroad, there are many similar cases. Regardless of the seriousness or the amount of tax evasion, it is difficult to escape criminal sanctions.
legal network is vast and unlimited. Paying taxes is the duty of taxpayers. In the face of interests and laws, you must make the right choice, otherwise it is like an irregular time bomb, maybe one day it will "bang"! ! !
Source/network
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