Recently, it has been reported on the Internet that entertainer Zheng Shuang is suspected of signing “yin and yang contracts”, splitting his income to obtain “astronomical rewards”, and tax evasion.
The reporter learned that the first inspection bureau of Shanghai Taxation Bureau has accepted the report of Zheng Shuang’s suspected tax evasion by the masses in the early stage, and is investigating and verifying it in accordance with tax laws and regulations. The Beijing Municipal Bureau of Radio, Film and Television has launched an investigation into the production costs of related dramas and the proportion of actors’ remuneration. The taxation and radio and television administration departments will earnestly implement the relevant notification requirements of the Central Propaganda Department, the State Administration of Taxation, and the State Administration of Radio, Film and Television, strictly investigate violations of laws and regulations, resolutely investigate and punish issues such as “yin and yang contracts”, “extraordinary film pay”, tax evasion, and strict management of TV drama contracts. , Strictly control the ratio of TV drama production costs and actors’ pay in TV drama production costs, and create a good environment for the high-quality development of the TV drama industry.
If verified, Zheng Shuang’s ex-boyfriend, Zhang Heng, made a report. It needs to be said that the yin and yang contracts in the performing arts industry directly involve tax issues in the film and television industry. The reason for this is that one of the “yin and yang contracts” is used to file tax returns to the regulatory authorities normally, and the other is to avoid paying taxes and the two parties agree on the real transaction price. What needs to be reminded is that “yin and yang contracts” not only cause losses in national taxation, but also shake the society’s confidence in honest operation, performance and taxation, and disrupt the order of the market economy. Many yin and yang contracts have been suspected of being illegal. In practice, in view of the fact that the signing of the “yin-yang contract” by the buyer and seller seriously violates my country’s tax administration regulations, after the relevant departments have verified that it is a general tax evasion, the administrative agency has the right to impose fines, detention and other administrative penalties; if the amount of tax evasion is large, More often, it may constitute a crime. Aunt Ying Liangshan and many other friends update private messages: As stated in the previous text, the yin-yang contract is essentially used for tax evasion. What is it? The so-called yin and yang, in which one contract is used to file taxes normally to the supervisory authority, and the other is to evade the payment of taxes and agree on the real transaction price. Based on the relevant provisions of my country’s Civil Code and tax law, Yin-Yang contracts are different from tax planning and reasonable tax avoidance. Although they are seen in many industries, they are illegal. Returning to the Zheng Shuang case, if his income from performing arts services is treated as a “yin and yang contract”, he can escape a lot of taxes. As far as tax evasion is concerned, after the relevant departments have verified that it is a general tax evasion, the administrative agency has the right to impose fines, detention and other administrative penalties; if the amount of tax evasion is large and the number of times is large, it may constitute a crime. If Zheng Shuang is indeed found to be evading taxes, presumably the amount of tax evasion will never be small, then he may go to jail for violating the criminal law. However, some netizens said that some lawyer colleagues mentioned that they may be sentenced to 7 years, and the author holds a different view on this. This is because the crime of tax evasion actually has a penalty to prevent it, that is, after the tax authority has issued a recovery in accordance with the law, the tax payable is paid, the late fee is paid, and the administrative penalty has been imposed, no criminal responsibility will be pursued. It means that administrative punishments are the first to be dealt with in the treatment of tax evasion crimes. Only tax evaders who “do not pay the tax payable and pay late fees and do not accept administrative punishments” will be dealt with as tax evasion crimes. This is the so-called “immunity for the first offender.” If it is indeed confirmed that this is Zheng Shuang’s first offense, then from the point of view of the elements of the crime, the tax evasion of Zheng Shuang and his studio already meets the elements of tax evasion, but if the tax authorities issue a notice of recovery according to law, they will make up Tax payable, late fees and fines are paid, and there is no “criminal punishment for evading tax payment within five years or the taxation authority given two or more administrative penalties”, then in accordance with the current effective tax evasion regulations, Zheng Shuang does not need to be held criminally responsible-because this part of the business research involves the update of the criminal law, it is worthy to follow up with the Zheng Shuang case.