Recently, Cui Yongyuan's anger against Fan Bingbing has continued to ferment, and stars have attracted attention from all walks of life through industry insides such as' Yin Yang contract 'tax evasion and tax evasion. What is the so-called yin-yang contract? How will stars be punished for tax evasion?
According to the latest news from CCTV, the State Administration of Taxation has ordered tax authorities in Jiangsu and other places to carry out investigation and verification in accordance with the law in response to the recent online reflection of tax related issues in the signing of 'yin-yang contract' by film and television practitioners. Any violation of tax laws and regulations will be dealt with in strict accordance with the law.
The State Administration of Taxation will further strengthen the risk prevention and control analysis, strengthen the collection and management, and investigate and punish the illegal behaviors according to the law on the basis of the assessment and investigation on the tax payment of some high-income and high-risk film and television practitioners.
The reporter of Nandu noted that before, a lawyer had also disclosed to the media: 'the yin-yang contract is very common in the industry, and we are used to the star tax evasion, so we have to keep one eye open. '
In this regard, Liu Ying, a professor at the school of Finance and taxation, Capital University of economics and trade, told Nandu that whether Fan Bingbing is suspected of tax evasion remains to be verified by the tax authorities, but there have been cases of stars' tax evasion through the 'yin-yang contract' in the past.
According to reports, 'yin-yang contract' generally refers to two contracts with different amounts signed by both parties of the transaction, one with a smaller amount is used to register and pay taxes to the competent authority; the other with a higher amount is the 'Yin contract' which actually stipulates the transaction price of both parties and keeps it secret from each other, so as to avoid the legal obligation of paying taxes.
'Yin Yang contract' tax evasion or punishable
Liu Ying said that evading tax payment through a yin-yang contract might violate the criminal law.
She analyzed that at present, most of the agreements signed by the star and the other party are after tax contracts. Although most of the taxes are borne by the other party, in order to avoid the taxation of the tax bureau, the other party often takes out a contract with a smaller amount signed with the star to pay taxes, and the star often recognizes even if he knows it. In this case, the star also has relevant responsibilities, 'the same star also participates in the tax Deception of the agency. '
Liu Ying said that the use of deception, concealment and other means to evade the payment of taxes is called "tax evasion" in the tax administration law and "tax evasion" in the criminal law. Generally speaking, tax evasion must involve tax evasion. Then, according to the proportion of tax evasion amount in the total tax payable, we can see whether it violates the criminal law and constitutes tax evasion. In the past, the proportion of tax evasion is generally more than 10%, but now it is more than 30%, which will violate the criminal law. '
It is understood that Article 201 of the criminal law clearly stipulates the crime of tax evasion: if a taxpayer, by means of deception or concealment, makes a false tax declaration or does not declare, and the amount of tax evasion is relatively large and accounts for more than 10% of the tax payable, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; if the amount is huge and accounts for more than 30% of the tax payable, he shall be sentenced to 3 He shall be sentenced to fixed-term imprisonment of not less than years but not more than seven years and shall also be fined.
It is stipulated that, after the tax authorities issue the notice of recovery according to law, those who make up the tax payable and pay the overdue fine and have already been subject to administrative penalty shall not be investigated for criminal responsibility, except those who have been subject to criminal penalty due to evasion of tax payment within five years or have been given administrative penalty twice or more by the tax authorities.
Liu Ying explained that this also means that if it is a first offence, the tax authorities will require the taxpayer to pay taxes, fines and late fees, which can be exempted from criminal punishment, but if it is a second offence, it may involve punishment.
NaNTU reporter learned that the parties involved in the "tax evasion" behavior also need to bear the corresponding administrative responsibilities such as making up the tax, paying late fees and imposing fines.
According to the individual income tax law, the remuneration of actors and actresses belongs to the remuneration for labor services. If the income does not exceed 4000 yuan each time, 800 yuan of expenses shall be deducted; if the income exceeds 4000 yuan, 20% of the expenses shall be deducted, and the balance shall be the taxable income.
The law on the administration of tax collection also stipulates that if a taxpayer evades tax, the tax authorities shall pursue the payment of the tax that he fails to pay or underpays and the fine for overdue payment, and impose a fine of not less than 50% but not more than 5 times of the tax that he fails to pay or underpays.
Stars often avoid taxes by signing after tax contracts
Liu Ying also told Nandu that one of the reasons behind the star's tax evasion through the "Yin-Yang contract" is that the star group belongs to the high-income group and the tax burden is relatively high.
According to the individual income tax law and the detailed rules for its implementation, the income from film and television, performance and performance belongs to labor remuneration. If the one-time income from labor remuneration is abnormally high, the collection method is as follows: the tax rate for the part not exceeding 20000 yuan is 20%, the tax rate for the part from 20000 yuan to 50000 yuan is 30%, and the tax rate for the part exceeding 50000 yuan is 40%. So stars will try to avoid taxes.
For example, some stars only take "after tax" to transfer the tax payment cost to the enterprise; others set up studios under their own names to take the tax channel of self-employed households, which can not only deduct the taxable income in large amount, but also reduce the top-level personal tax rate from 45% to 35%.
Others choose to register companies and studios in tax preferential areas, including Dongyang, Zhejiang, where Hengdian film and television city is located, Songjiang District, Shanghai, where Star Studios gather, and Wuxi digital film industrial park, and some even give up their nationality to become non resident taxpayers, with only limited tax liability.
Some insiders also pointed out that another factor for stars to sign the "yin yang contract" is to consider bypassing the salary restriction order of SARFT. Previously, SARFT required that the proportion of star cost in the total budget of TV series should not exceed 30% in principle, and strictly prevent the appearance of super large contracts. In practice, stars often enter into multiple contracts with producers under the name of 'publicity fee' and 'special service fee', so as to bypass the above restrictions.
However, Liu also pointed out to Nandu that after tax contracts should be signed to 'avoid tax' and transfer the tax payment cost to enterprises. However, after tax contracts do not exempt stars from tax evasion.
For example, in 1989, Mao Amin earned 60000 yuan in five days of performing in Heilongjiang Province, but evaded taxes by nearly 40000 yuan. After being reported, Mao Amin was detained for three months.
Liu Ying analyzed that the reason why the incident involves tax evasion dispute is not that the star intentionally evades tax, but that the enterprise did not pay according to Mao Amin's actual service fee.