The tax department responded that Zhang Heng was fined. Why did Zhang Heng be fined 32.27 million yuan? What are the illegal facts?
Relevant person in charge of the First Inspection Bureau of Shanghai Taxation Bureau answered reporters' questions on punishing Zhang Heng in accordance with the law:
Why should the tax department impose penalties on broker Zhang Heng?
Answer: Article 93 of the "Detailed Rules for the Implementation of the Tax Collection and Administration Law of the People's Republic of China" stipulates: illegally providing bank accounts, invoices, certificates or other conveniences for taxpayers and withholding agents, resulting in non-payment, underpayment or fraudulent collection of taxes In the case of state export tax rebates, in addition to confiscation of the illegal income, the tax authority may impose a fine of less than one time of the unpaid, underpaid or fraudulent tax.
The tax department's inspection found that Zhang Heng, as the agent of Zheng Shuang's participation in the "A Chinese Ghost Story" project, planned and operated matters such as the split of the contract for the agreed payment and the establishment of a "cover company" to help Zheng Shuang avoid paying his tax obligations. Therefore, according to the law Punish it.
What are the facts of Zhang Heng's illegality?
Answer: In December 2018, Zhang Heng was responsible for the signing of the performing arts contract, the determination of performance remuneration and payment methods for Zheng Shuang's filming of "A Chinese Ghost Story".
Zhang Heng and the filmmakers jointly discussed the splitting of Zheng Shuang's remuneration and the method of collection, planning specific operation details, and determined the amount of remuneration of 160 million yuan and the payment plan: that is, split into two of 48 million yuan and 112 million yuan. Part, and for the 112 million yuan (actually 108 million yuan) part, the two parties agreed that the producer would pay Zheng Shuang’s actual control of the company in the form of "capital increase".
Afterwards, Zhang Heng and Zheng Shuang negotiated the establishment of a collection company and the provision of a "capital increase" contract.
During the payment process, Zhang Heng urged the film producer many times.
Zhang Heng helped Zheng Shuang to evade taxes by covering up the "extraordinary salary" through the above-mentioned illegal acts.
Why was Zhang Heng fined 0.75 times the tax evaded by Zheng Shuang in the "A Chinese Ghost Story" project?
Answer: According to Article 93 of the "Detailed Rules for the Implementation of the Tax Collection and Management Law of the People's Republic of China" and Article 32 of the "Administrative Punishment Law of the People's Republic of China", Zhang Heng conducted planning, organization, communication, and specific operations. Helping Zheng Shuang to evade taxes, the impact is bad, and considering that Zhang Heng is one of the informants of Zheng Shuang's tax evasion case, so he was punished in accordance with the law on Zheng Shuang's tax evasion in the "A Chinese Ghost Story" project (43,027 million yuan) 0.75 times the fine, totaling 32.27 million yuan.
(Headquarters CCTV reporter Wang Nan)