On October 3, Xinhua News Agency reported that the facts of Fan Bingbing's Yin-Yang contract tax-related issues had been clarified.It was found that Fan Bingbing and his company as the legal representative had underpaid 248 million yuan in taxes, of which 134 million yuan was evaded taxes.
On the 3rd, Fan Bingbing posted a letter of apology on his personal Weibo, expressing that he felt ashamed and guilty for what he had done, and sincerely apologized.Fully accept the series of punishment decisions made by the tax authorities according to the law after the investigation.According to the final penalty decision of the tax department, we will do our best to overcome all difficulties, raise funds, pay back taxes, and pay fines.
The tax department announced the situation of Fan Bingbing's case on the 3rd. Fan Bingbing was ordered to pay taxes, late fees, and a fine of more than 800 million yuan on schedule.What is the basis for issuing a huge fine?Why was Fan Bingbing imposed administrative punishment but not criminally held accountable?What educational and warning significance does this case have for the literary and artistic film and television industry?Xinhua News Agency reporters interviewed legal experts and people in the field of literature, art, film and television.
The amount of punishment reflects the combination of leniency and strictness
The reporter learned that the Fan Bingbing case is the largest tax evasion case handled by my country's taxation department in recent years.The tax department imposed a fine of 0.5 times to 4 times on Fan Bingbing and his company's 4 types of tax evasion behaviors, of which the 4 times fine for Fan Bingbing's splitting of the contract reached 240 million yuan.
Legal experts and people in the literary and art circles believe that the penalties imposed by the taxation department in accordance with the law are conducive to maintaining the authority and seriousness of my country's tax laws, promoting the sustainable and healthy development of the film and television industry, and enhancing the awareness of the whole society to pay taxes according to law.
According to the Tax Administration Law of our country, if a taxpayer evades tax, fails to pay or underpays the tax payable, the tax authority shall pursue the unpaid or underpaid tax, overdue fine, and impose a penalty of 100% of the unpaid or underpaid tax.A fine of not less than fifty but not more than five times.
lsquo "yin-yang contract rsquo; is a problem that has been strongly reflected by all walks of life for a period of time.Shi Zhengwen, director of the Fiscal and Taxation Law Research Center of China University of Political Science and Law, said that the tax department's punishment for Fan Bingbing's splitting of the contract is relatively severe, which reflects the basic principle of equal punishment and serves as a strong education warning for similar tax-related violations in the future.
Fan Yong, a professor at the School of Finance and Taxation of the Central University of Finance and Economics, believes that the taxation department's punishment decision generally takes into account the legal, social and policy effects, and embodies the purpose of combining leniency with strictness, seeking truth from facts, distinguishing situations, and comprehensive consideration.
Not being investigated for criminal responsibility complies with the provisions of the criminal law
Why was Fan Bingbing imposed administrative punishment but not criminally held accountable?This is a question of general concern to the public.
my country's criminal law stipulates that taxpayers who use deception or concealment to make false tax declarations or fail to declare, and evade paying a relatively 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 shall also be fined. If the amount is huge and accounts for more than 30% of the tax payable, the sentence is to be not less than three years but not more than seven years of fixed-term imprisonment and a fine.
At the same time, the Criminal Law stipulates that, after the tax authorities have issued a recovery notice in accordance with the law, those who pay the tax payable and pay the overdue fine have already been subject to administrative penalties shall not be investigated for criminal responsibility;Except for those who are given more than two administrative penalties.
Huang Jingping, a professor at the School of Law of Renmin University of China, said that the purpose of the criminal law is to use punishment as a backing to ensure the security of national tax revenue.The purpose is to recover taxes in a timely manner and urge taxpayers to pay taxes according to law.
Zhang Bin, a researcher at the Institute of Economic and Economic Strategy of the Chinese Academy of Social Sciences, said that with the advancement of my country's tax system reform and continuous improvement of the tax system, it is particularly important and urgent for citizens to firmly establish the awareness of paying taxes according to law.The Fan Bingbing case is a strong warning to those who flout the tax law and take chances, and it is also a legal education for the general public.
Standardize the taxation order to 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, and the National Film Administration jointly issued a notice at the end of June, demanding that the governance of sky-high remuneration, yin and yang contracts, and tax evasion in the film and television industry be strengthened, and the control is unreasonablefilm remuneration, promote taxation according to law, and promote the healthy development of the film and television industry.
As public figures, film and television actors shoulder important social responsibilities, and Fan Bingbing's tax evasion behavior has also triggered reflections in the industry.
Zhong Chengxiang, chairman of the China Literary Critics Association, pointed out that the development of Chinese film and television art needs to be carried out in a standardized and orderly manner under the conditions of a socialist market economy and the implementation of relevant national tax laws and regulations.The masses of the people have strong reactions to such issues as sky-high remuneration, yin and yang contracts, and tax evasion in the film and television industry.The taxation department's punishment decision conforms to public opinion and gathers people's hearts, which will help promote the healthy development of literature and art in the new era.
He believes that this is also extremely helpful to the healthy growth of the majority of literary and art workers, reminding everyone to abide by the law, pay taxes according to the law, follow the requirements of the people and the call of the times, and consciously follow the path of virtue and art.
Lin Yongjian, vice chairman of the China Television Artists Association and member of the Professional Ethics Construction Committee of the China Federation of Literary and Art Circles, said that tax evasion in the film and television industry must be faced squarely.When a film and television actor becomes famous, standing there is the cost, and talking about it is profit. Being famous and earning a profit, it is unreasonable to not pay taxes according to the law and fail to fulfill the obligations of citizens.
He said that the timely and lawful handling of this matter is also conducive to promoting fair and reasonable distribution within the industry, and resolving chaos in the literary and art circles.I think that the majority of literary, art, film and television workers agree and support it from the bottom of their hearts.
The reporter learned that the State Administration of Taxation is about to launch a special action to standardize the taxation order of the film and television industry, and exempt film and television enterprises and related employees who have self-inspected and corrected before December 31, 2018 and paid taxes to the competent tax authority.Penalties, no fines will be imposed; those who refuse to make corrections will be dealt with seriously according to law.
Lin Yongjian believes that this method can not only protect the legitimate rights and interests of taxpayers according to the law, but also promote the standardized and healthy development of my country's film and television industry.
