Xinhua News Agency, Beijing, October 3. The reporter learned from the State Administration of Taxation and the Jiangsu Provincial Taxation Bureau that in early June this year, after the public reported the tax-related issues of Fan Bingbing's yin and yang contracts, the State Administration of Taxation attached great importance to it and ordered the tax authorities in Jiangsu and other places to carry out investigations in accordance with the law.Verify that the facts of the case have been ascertained.
Judging from the investigation and verification, Fan Bingbing actually received 30 million yuan in remuneration during the filming of the movie Big Bombing, of which 10 million yuan has been declared and taxed, and the remaining 20 million yuan evaded personal income tax of 6.18 million yuan by splitting the contract and underpaid business tax.And an additional 1.12 million yuan, a total of 7.3 million yuan.In addition, it was also found that Fan Bingbing and the company he acted as the legal representative underpaid 248 million yuan in taxes, of which 134 million yuan was evaded taxes.
Regarding the above-mentioned violations, according to the designated jurisdiction of 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, has recovered 255 million taxes from Fan Bingbing and his company as the legal representative.RMB, and an additional late payment fee of RMB 33 million;
According to Article 63 of the Tax Collection and Administration Law of the People's Republic of China, Fan Bingbing was fined 4 times the amount of 240 million yuan for tax evasion by splitting contracts to conceal his real income.A fine of 3 times the tax evasion amounted to 239 million yuan;
A fine of 946,000 yuan was imposed on the undercalculated income and tax evasion of the enterprise acting as the legal representative; 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 ChinaIt is stipulated that the two companies that acted as legal representatives failed to withhold and pay personal income tax and illegally provided facilitation and assistance in underpayment of taxes and were fined 0.5 times, 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 Jiangsu Provincial Administrative Punishment Hearing Procedure Rules, on September 26, the Jiangsu Provincial Taxation Bureau first issued a notice of taxation administrative punishment to Fan Bingbing in accordance with the law, and Fan Bingbing did not submit a hearing.Apply.
On September 30, the Jiangsu Provincial Taxation Bureau formally issued a tax treatment decision and a tax administrative penalty decision to Fan Bingbing in accordance with the law, requiring him to pay the recovered taxes, late fees, and fines within the prescribed time limit after receiving the above-mentioned penalty decision.clear. According to the provisions of 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 authorities for the first time and had not been criminally punished for evading tax payment before, the above-mentioned taxes, late fees, and fines classified as tax evasion are in theThose who pay within the prescribed time limit after the tax authorities issue a notice of recovery shall not be investigated for criminal responsibility according to law.
Those who fail to pay taxes and overdue fines or accept administrative penalties beyond the prescribed time limit will be transferred by the tax authorities to the public security organs for handling according to law.
After investigation, in June 2018, during the investigation by the tax authorities on the related companies controlled by Fan Bingbing and his agent Mou Mouguang, Mou Mouguang instructed the company's employees to hide and deliberately destroy the accounting documents and accounting books of the company involved in the case, obstructing the tax authorities.Investigated according to law, suspected of crime.
Now Mou Mouguang and others have been taken compulsory measures by the public security organs according to law, and the case is under further investigation. The State Administration of Taxation has instructed the Jiangsu Provincial Taxation Bureau to hold the relevant responsible persons and responsible personnel of the former Wuxi Local Taxation Bureau, the former Wuxi Local Taxation Bureau Sixth Branch and other competent taxation agencies accountable in accordance with laws and regulations.At the same time, the State Administration of Taxation has deployed to standardize the taxation order of the film and television industry.
Film and television companies and related practitioners who conduct self-examination and self-correction before December 31, 2018 and pay taxes to the competent tax authorities shall be exempted from administrative penalties and shall not be fined;Responsible persons and relevant personnel of regional tax authorities who have committed serious tax evasion and failed to perform their duties in accordance with the law will be seriously held accountable or held legally accountable in accordance with the laws and regulations according to different situations.
