China News Service, August 27. According to the website of the State Administration of Taxation, in early April this year, the First Inspection Bureau of the Shanghai Municipal Taxation Bureau accepted the report on Zheng Shuang’s suspected tax evasion in accordance with the law. With the cooperation and assistance of tax authorities in Zhejiang, Jiangsu, Beijing and other places, Zheng Shuang's use of the "yin and yang contract" was suspected of tax evasion, and the performance projects that Zheng Shuang participated in after the taxation order of the film and television industry was regulated in 2018, and related enterprises and personnel tax issues were carried out. Comprehensive and in-depth inspection.

  After investigation, Zheng Shuang starred in the TV series "A Chinese Ghost Story" in 2019. He agreed with the producer for a remuneration of 160 million yuan. He actually obtained 156 million yuan. He failed to declare tax according to the law, evaded 43.027 million yuan and underpaid other taxes 1617.78. Ten thousand yuan.

At the same time, it was found that Zheng Shuang had other performance income of 35.07 million yuan, tax evasion of 2.2426 million yuan, and other underpaid taxes of 10.3429 million yuan.

In total, Zheng Shuang failed to declare his personal income of 191 million yuan from 2019 to 2020, evaded taxes of 45,269,600 yuan, and underpaid other taxes of 26,520,700 yuan.

  The above behavior of Zheng Shuang violated the requirements of 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 since 2018 to prohibit the film and television industry such as "expensive remuneration" and "yin and yang contract", subjective tax evasion Intentional and obvious, seriously disrupting the order of tax collection and administration, and violating relevant tax laws and regulations, the taxation department shall strictly deal with it in accordance with the law.

  The First Inspection Bureau of the Shanghai Municipal Taxation Bureau pursued tax collections and imposed late fees on Zheng Shuang in accordance with relevant laws and regulations such as the Tax Collection Management Law of the People’s Republic of China, the Individual Income Tax Law of the People’s Republic of China, and the Interim Regulations of the People’s Republic of China on Value-Added Tax. A total of 299 million yuan was fined.

Zheng Shuang did not raise any objections when the tax department served the administrative penalty decision, saying that he would not reconsider and would not prosecute, and he had paid all taxes and late fees within the prescribed time limit.

The taxation department is urging it to pay the fine within the prescribed time limit according to law.

  The tax department also inspected and found that the informant of this case, Zhang Heng, as the broker of Zheng Shuang’s "A Chinese Ghost Story" project, was suspected of planning the split contract for 160 million yuan in terms of salary, the establishment of a "cover company" and other matters, and he directly operated the contract. Specific implementation, dunning, collection and other activities helped Zheng Shuang to evade taxes. The First Inspection Bureau of Shanghai Taxation Bureau has filed and checked Zhang Heng according to law, and will deal with it separately according to law. In addition, related companies are suspected of providing convenience for Zheng Shuang to split the contract, concealing the pay, and helping Zheng Shuang to evade tax and other tax-related violations. The taxation department has also filed a separate case for handling in accordance with the law.