From the perspective of a legal person, we can touch Fan Bingbing’s punishment precedent for Shuangzi. Although our country is not a country with case law, it is the general trend that the same case is the same case, and the reference role of the case law is still quite large. After all, Fan Bingbing’s tax evasion and tax evasion was also a hustle and bustle at the time. That is to say, what kind of penalties will be received for tax evasion and tax evasion? Three times or four times is an obvious standard. Yin and Yang contracts, split the remuneration, use the corporate legal person to secretly hold the position, but for all this, Shuangzi is most likely to be administratively punished by the tax authority, and one bite it all. Not only have to spit out the food, but also lose money. In the end, two entities may be punished, one is Zheng Shuang and the other is Zheng Shuang’s company. But what embarrass us the most is this 160 million piece of Ghost Story, and it won’t be too good to have a hunch. But we also want to emphasize that don’t let go of the 160 million company. This is an accomplice. According to the investigation and verification, Fan Bingbing actually received 30 million yuan in film compensation during the filming of the film “Big Bombing”, of which 10 million yuan has been declared for tax payment, and the remaining 20 million yuan has been evaded personal income tax of 6.18 million yuan by splitting the contract. Pay business tax and surcharges of 1.12 million yuan, totaling 7.3 million yuan. In addition, it was also found that Fan Bingbing and his company as the legal representative underpaid 248 million yuan in taxes, of which 134 million yuan was evaded. For the above-mentioned illegal acts, in accordance with the jurisdiction designated by the State Administration of Taxation, the Jiangsu Provincial Taxation Bureau, in accordance with the provisions of Articles 32 and 52 of the Tax Collection and Administration Law of the People’s Republic of China, recovers taxes from Fan Bingbing and his legal representative. 255 million yuan, plus 33 million yuan in late fees; in accordance with Article 63 of the Tax Collection and Administration Law of the People’s Republic of China, Fan Bingbing was fined 240 million yuan for 4 times the tax evasion by splitting the contract to conceal his true income. He was fined three times for tax evasion by using his studio account to conceal the true nature of his personal remuneration, a total of 239 million yuan; for the enterprise that served as the legal representative for under-calculated income tax evasion, a fine of 946 thousand yuan was imposed on one time; According to Article 69 of the Tax Collection and Administration Law of the People’s Republic of China and Article 93 of the Implementation Rules of the Tax Collection and Administration Law of the People’s Republic of Facilitate and assist in the underpayment of taxes by 0.5 times of fines, totaling 51 million yuan and 65 million yuan respectively. According to Article 42 of the “Administrative Punishment Law of the People’s Republic of China” and the relevant provisions of the “Rules of Administrative Punishment Hearing Procedures of Jiangsu Province”, on September 26, the Jiangsu Provincial Taxation Bureau first issued the “Notice of Tax Administrative Penalties” to Fan Bingbing in accordance with the law. Fan Bingbing did not file a hearing application for this. On September 30, the Jiangsu Provincial Taxation Bureau officially issued the “Tax Treatment Decision” and the “Tax Administrative Penalty Decision” to Fan Bingbing in accordance with the law, requesting him to collect the taxes, late fees, and fines after receiving the above handling penalty decision. Pay off within the specified time limit. According to Article 201 of the Criminal Law of the People’s Republic of China, since Fan Bingbing was given an administrative penalty for tax evasion by the tax authority for the first time and he had not previously received criminal penalties for evading tax payment, the above-mentioned classification is tax evasion, late payment fees, If the fine is paid within the prescribed time limit after the tax authority issues a notice of recovery, criminal responsibility shall not be pursued in accordance with the law. Those who fail to pay taxes and late fees, or accept administrative penalties within the prescribed time limit, will be transferred to the public security authority for handling by the taxation authority.