In early June of this year, the State Administration of Taxation attached great importance to Fan Bingbing’s “yin and yang contract” tax issue reported by the public and ordered tax authorities in Jiangsu and other places to conduct investigation and verification in accordance with the law. Taxes, late fees, and fines of more than 800 million yuan.
What is the basis for penalties for issuing huge tickets? Why did Fan Bingbing impose administrative penalties and not pursue criminal responsibility? What is the educational warning significance of this case to the literary and film industry? The reporter interviewed legal experts and people in the arts, film and television circles. The amount of penalties for
embodies both leniency and strictness
The Fan Bingbing case is the largest case of personal tax evasion handled by my country’s taxation authorities in recent years. The tax department imposes a fine of 0.5 to 4 times for Fan Bingbing and his company’s four types of tax evasion behaviors, of which the four times the fine for Fan Bingbing’s contract splitting reached 240 million yuan.
According to the Tax Collection and Administration Law of our country, if taxpayers evade tax, fail to pay or underpay the tax payable, the tax authorities shall recover the non-paid or underpaid taxes and late fees, and impose a percentage of the non-paid or underpaid taxes A fine of more than fifty and less than five times.
"The'yin-yang contract' is a relatively strong issue that has been reflected by all sectors of society for a period of time." said Shi Wenwen, director of the Finance and Taxation Law Research Center of China University of Political Science and Law. Therefore, the tax department imposed stricter penalties on Fan Bingbing for splitting the contract, reflecting the considerable penalty. The basic principles of the “Illegal Tax” will play a strong educational warning role for similar tax-related violations in the future.
Professor Fan Yong of the School of Finance and Taxation of the Central University of Finance and Economics believes that the taxation department's penalty decision generally takes into account the legal, social and policy effects, and embodies the purpose of combining leniency and strictness, seeking truth from facts, distinguishing situations, and comprehensive consideration.
has not been investigated for criminal responsibility, in line with the provisions of the criminal law
Why is Fan Bingbing imposed administrative penalties instead of criminal responsibility? This is a general concern of the public.
my country’s Criminal Law stipulates that taxpayers who resort to deception or concealment to make false tax declarations or fail to declare, evade paying a large amount of tax and account for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and be punished If the amount is huge and it accounts for more than 30% of the tax payable, it shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall be fined.
Criminal Law also stipulates that will not be held criminally liable if it has been subject to administrative penalties after the tax authorities have issued a notice of recovery in accordance with the law. Except for those who have been given two or more administrative penalties by the tax authority. Huang Jingping, a professor at the School of Law of Renmin University of China, said that the purpose of such provisions in the Criminal Law is to protect the country's taxation security with the backing of penalties. The purpose of is to recover taxes in time and urge taxpayers to pay taxes in accordance with the law.
Zhang Bin, a researcher at the Institute of Financial and Economic Strategy of the 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 according to the law. The case of Fan Bingbing is a strong warning for those who despise the tax law and are lucky, and it is also a law education for the general public.
Standardize the taxation 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, the State Film Administration and other departments jointly issued a notice at the end of June, requesting to strengthen the high-priced film and television industry remuneration, "yin and yang contracts" "Tax evasion and tax evasion should be dealt with, unreasonable salary should be controlled, tax payment should be promoted according to law, and the sound development of the film and television industry should be promoted. As public figures, film and television actors bear important social responsibilities, and Fan Bingbing’s tax evasion behavior has also triggered reflection in the industry.
Zhong Chengxiang, chairman of the China Literature and Art Critics Association, pointed out that the development of China's film and television arts needs to be carried out in an orderly manner under the conditions of the socialist market economy and the implementation of relevant national tax laws and regulations. The people of have a strong reaction to the sky-high remuneration, "yin and yang contract", and tax evasion in the film and television industry. The penalty decision of tax department conforms to public opinion and gathers people's support, which will help promote the healthy development of literature and art in the new era.
Lin Yongjian, vice chairman of the China Television Artists Association and member of the Professional Ethics Committee of the Chinese Federation of Literary and Art Workers, said:Face up to the phenomenon of tax evasion in the film and television industry. He said that 's timely handling of this matter in accordance with the law is also conducive to promoting fair and reasonable distribution in the industry and controlling chaos in the literary and artistic circles. "I think that the majority of art, film and television workers agree and support from the bottom of their hearts." The
reporter learned that the State Administration of Taxation of is about to launch a special action to regulate the taxation order of the film and television industry. is right before December 31, 2018 Film and television companies and related practitioners who conduct self-examination and correction and go to the competent tax authority to make up tax payments shall be exempted from administrative penalties and no fines; individual refusals to be corrected shall be dealt with strictly in accordance with the law.
Fan Bingbing published an apology letter on Weibo,
, and said that after the investigation of the tax authorities, a series of punishment decisions made in accordance with the law are fully accepted. In accordance with the final punishment decision of the taxation department, we will do our best to overcome all difficulties, raise funds, pay taxes and pay fines.
Then, Cui Yongyuan also posted on Weibo, saying: "Facts once again proved that (the bombing) was a big fraud, and one person who participated in the fraud has been punished." , Fan Bingbing needs to pay taxes, late fees and fines together, more than 800 million.
The second is that Fan Bingbing was punished by the tax authorities and did not constitute a crime.
Third, Fan Bingbing’s agent destroyed accounting vouchers and account books, and was suspected of committing a crime by the public security organs to take criminal coercive measures.
Fourth, the State Administration of Taxation has begun accountability procedures to hold relevant tax authorities responsible for failing to perform their duties in accordance with the law.
Fifth, the taxation department has deployed the film and television industry to conduct self-examination and self-correction. Those who voluntarily pay taxes before the end of the year will be exempt from administrative penalties, and those who refuse to correct will be dealt with strictly according to law.
broke the news on the Internet, a round of "controversies" made netizens choose sides to stand on, and the "yin and yang contract" was confusing.
Today, the law shows its swordsmanship, tells right and wrong, determines the right and wrong, and all questions have a conclusion-
is the first, 800 million is a sky-high price, but compared to the "Fan Ye" pay, this penalty is more or less? The sky-high remuneration of actors is nothing new, and whether it is reasonable or not is another matter. However, Fan Bingbing evaded the taxes on the salary through the "yin and yang contract", and the enterprise under his name evaded taxes and evaded taxes, challenging the national law and should be punished according to the law.
8 billion is indeed called "sky price" in the eyes of netizens, but they are all calculated within the scope of the law, and the effect is nothing more than three: First, it makes the offender feel "heartbroken" and dare not repeat it. , The second is to make the onlookers "shudder" and dare not feel lucky, and the third is to comfort the conscience of the masses of onlookers-in a society under the rule of law, "being rich and not benevolent" may be rampant secretly for a while, but you will die when you see light .
Second, the amount of money allegedly violated the law is so large, why is it only fined but not judged? According to Article 201 of the Criminal Law of my country, if the amount of tax evasion is huge, it shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and a fine. However, Changan Jun discovered that this legal provision also stipulates that after the tax authority has issued a notice of recovery in accordance with the law, the tax payable shall be paid and the late fee shall be paid. If the administrative penalty has been imposed, the criminal responsibility shall not be pursued; however, within five years Except for those who have received criminal penalties for evading and paying taxes or have been given administrative penalties for more than two times by the tax authority.
In short, the first offender of tax evasion does not have to go to jail as long as he has a good attitude to pay taxes and accept punishment. Fan Bingbing evaded hundreds of millions of yuan in taxes, and fines are in accordance with the law, and if not sentenced, it is also in accordance with the law.
Fan Bingbing has won many awards at home and abroad. When a movie queen is doing charity and starting a business, if he can learn a lesson, he will act according to the law and stand by law. It is not a bad thing to follow the law and affect the country and the people-but the law is not right. For people, wrong is wrong, right is right, and those who should be punished and those who should be given opportunities are treated equally.
The combination of leniency and strictness shows determination. As one of the most representative figures in the Chinese film and television industry, "Fan Ye" is not an exception. Combining mercy and strictness to deal with Fan Bingbing's tax evasion in accordance with the law is not just against Fan Bingbing alone, but against the chaos behind him.
Xi Jinping, general secretary had warned artists: temporary interests and not waver, not for a moment reputation and impatient, improperThe slaves of the market dare to say "no" to the exaggeration of showing off their wealth and luxury, "no" to the vulgar and kitsch hype, and "no" to the ugly deeds of seeing profit and forgetting justice.
Sky-high remuneration, "yin and yang contracts", and tax evasion reflect the naked money worship in the entertainment circle. Art, morality, ethics and even the law can be completely ignored. Netizens can simply say: "Your circle is really chaotic." .
When self-discipline cannot alleviate the chaos, the coercive force of the law must be taken.
The sharp sword of the law first cuts off the offender. According to Xinhua News Agency, Fan Bingbing’s agent deliberately destroyed the company’s accounting vouchers and account books in order to conceal evidence during the investigation by the tax authorities, and was suspected of committing crimes by the public security authorities. In addition, the taxation department has deployed self-examination and self-correction in the film and television industry. Those who voluntarily pay taxes before December 31, 2018 will be exempt from administrative penalties, and those who refuse to correct will be dealt with strictly according to law.
The sharp sword of the law is also swayed towards those who slack off duty. Stars like Fan Bingbing are under the eyes of the "paparazzi" and the public in every move, and the "star enterprises" under her name have evaded hundreds of millions of taxes under the noses of functional departments, and the law enforcement agencies are negligent. Yu's performance is obvious. The State Administration of Taxation has started the accountability procedure, and the responsible persons have been held accountable in accordance with laws and regulations.
Fan Bingbing's punishment is not only to warn and educate, but to sound the clarion call to rectify chaos in the industry according to law. We look forward to seeing "Fan Ye" in addition to paying taxes and fines, but also deep reflection, and we look forward to seeing that starting from her case, it can bring the entertainment industry to abide by the rules and morality.
Source: Sina News, Xinhua News Agency, Shangguan News, Chang'an Jian
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