Xinhua News Agency, Beijing, 27 August
Xinhua News Agency "Xinhua Viewpoint" reporters Han Jie and Zou Duowei
On August 27, the taxation department announced the investigation and handling of Zheng Shuang's case. Zheng Shuang concealed "expensive remuneration" by splitting his income and phoning capital increase. He failed to declare personal income of 191 million yuan and tax evasion of 45,269,600 yuan. Other taxes were underpaid. A total of 26.5207 million yuan was paid, and a total of 299 million yuan was imposed on Zheng Shuang to collect taxes, charge late fees and fines.
Zhang Heng and related companies are suspected of planning and helping Zheng Shuang to evade taxes and will also be dealt with in accordance with the law.
Relevant persons in the legal and fiscal and taxation circles believe that the punishment decision made by the taxation department reflects the unity of law and social effects, safeguards the authority of the law, demonstrates social fairness and justice, and warns film and television practitioners to strengthen self-discipline and take the lead in assuming social responsibilities.
Case investigation and handling demonstrate fairness and justice
According to the provisions of Article 63, Paragraph 1, of the Tax Collection and Administration Law of the People’s Republic of China, taxpayers who evade tax shall be recovered by the tax authorities for non-payment or underpayment of taxes and late fees, and the non-payment or underpayment shall be dealt with. A fine of more than 50% and less than five times the tax.
Liu Jianwen, a professor at Peking University Law School and chairman of the China Finance and Taxation Law Research Association, believes that in this case, the parties used different methods of tax evasion for different incomes, and the tax authorities imposed different multiples of fines accordingly.
The penalty for tax evasion by changing the nature of income is 4 times, and the penalty for tax evasion by collecting so-called "capital increase" for completely concealing income is 5 times, which reflects the principle of equal penalty.
The reporter learned that the tax department imposes a "top box" fine of 4 or even 5 times on Zheng Shuang's tax evasion, and will deal with Zhang Heng's suspected planning and helping Zheng Shuang's tax evasion.
What law enforcement considerations do these reflect?
In this regard, Tang Jiqiang, a professor at Southwestern University of Finance and Economics and chief researcher of the West Finance Think Tank, believes that Zheng Shuang’s case occurred after the state regulated the taxation order of the film and television industry in 2018 and violated the Central Propaganda Department, the Ministry of Culture and Tourism, the State Administration of Taxation, and the State Administration of Radio and Television. The requirements of the National Film Administration on the governance of the film industry's "high-priced pay", "yin and yang contract", tax evasion and other issues, regardless of the state's three orders and five petitions for violation of the tax law, seriously infringing on the national tax interests.
The taxation department imposes severe punishment on it in accordance with the law, which is conducive to maintaining the authority and seriousness of the tax law and enhancing the awareness of the whole society to pay taxes in accordance with the law.
At the same time, Zhang Heng and related companies will be dealt with in accordance with the law for allegedly helping Zheng Shuang to evade tax, and will play a strong warning and education role for similar tax-related violations in the future.
Tang Jiqiang believes that from the situation that Zheng Shuang himself has paid taxes and late fees, the tax department insists on taking facts as the basis, taking the law as the criterion, and making punishment decisions based on comprehensive and in-depth inspections in the early stage, taking into account the legal and social effects. Unification has maintained the order of tax collection and management and demonstrated social fairness and justice.
"In Zheng Shuang's case, 108 million yuan was obtained through false'capital increase'. Later, the parties concerned cancelled the previously signed capital increase agreement due to fear of exposure of illegal activities. This is a'fake while fraud'." Shi Zhengwen, chairman and director of the Finance and Taxation Law Research Center of China University of Political Science and Law, believes that in accordance with the "Personal Income Tax Law of the People's Republic of China" and other relevant regulations, Zheng Shuang has provided performing arts services in 2019 and actually received remuneration, and has incurred tax obligations under the tax law. Should declare and pay taxes in accordance with the law.
The so-called cancellation of the "capital increase agreement" planned and manipulated by the relevant parties is an unlawful hindrance to the tax authorities' law enforcement by means of deception and concealment after the fact. It cannot change the established fact that Zheng Shuang's tax obligation has already occurred and the failure to declare truthfully leads to underpayment of taxes, and does not affect it. Determination of the nature and amount of tax evasion.
Paying taxes in good faith in accordance with the law is the obligation of every citizen, and employees in the film and television industry should not be lucky and violate the law.
Not being held criminally liable is based on the criminal law
Why was Zheng Shuang only imposed administrative penalties and not criminally held accountable?
Pursuant to Article 201 of the Criminal Law of the People’s Republic of China, if a taxpayer has evaded payment of taxes, he shall pay the tax payable and pay late fees after the tax authority has issued a notice of payment in accordance with the law. Criminal responsibility shall be investigated; except for those who have received criminal penalties for evading tax payment within five years or have been given administrative penalties more than twice by the tax authority.
Liu Jianwen introduced that since Zheng Shuang has not received criminal penalties for evading tax payment within five years or has been given administrative penalties more than two times by the tax authorities, he should be dealt with in accordance with Article 63 of the Tax Collection and Administration Law of the People’s Republic of China. Tax collection, late fees, and fines.
At present, Zheng Shuang has paid the taxes and late fees. Whether he will be held criminally responsible depends on whether he can pay the fines on time.
If Zheng Shuang fails to pay the fine within the prescribed time limit, he will face the consequences of being investigated for criminal responsibility after the tax authority transfers it to the public security authority for handling.
Promoting the healthy development of the film and television industry requires the cohesion of multiple departments
Since 2018, the relevant departments have strengthened the management of the film and television industry's "sky-priced pay", "yin-yang contract", tax evasion and other issues, and the film and television industry's taxation standard has been greatly improved.
Zhang Bin, vice president of the University of the Chinese Academy of Social Sciences, believes that in recent years, the taxation department has, in conjunction with regulating the taxation order of the film and television industry, has significantly increased the supervision of high-income groups and high-risk industries, and has always maintained a severe crackdown on fraudulent tax fraud and tax evasion. The high-pressure situation of tax violations has achieved positive results.
However, with the continuous increase in the crackdown by the relevant departments, the tax evasion methods of a small number of lawbreakers have also been "upgraded". By hiring a professional planning team to conduct tax planning and tax evasion, and to obtain remuneration and profit in the name of affiliated enterprises. Individuals’ illegal behaviors are more concealed by putting on the cloak of “legal”.
"Taking the Zheng Shuang case as an example, concealing income tax evasion under the guise of the'capital increase' is one of the new methods. The external form and the procedural chain are very strict, and it is difficult to look at the tax declaration data or the appearance of the relevant contract alone. Discover clues." In Zhang Bin’s view, the occurrence of the Zheng Shuang case shows the necessity and urgency of further multi-sectoral and full-process supervision of the film and television industry. Governance pattern.
Tang Jiqiang believes that in response to the current new methods of tax evasion for individual employees in the film and television industry, the taxation department stated that it will work closely with the radio, television, film and other industry authorities to improve the cross-departmental normalized linkage supervision mechanism, and increase the "double random, one open" spot check It is believed that this series of measures will have a powerful deterrent effect on all kinds of malicious tax evasion and promote the long-term healthy and standardized development of the film and television industry.
Yang Yanying, a professor at the Central University of Finance and Economics, believes that the words and deeds of public figures not only reflect their own self-cultivation and quality, but to a certain extent influence the thoughts and behaviors of others in a subtle way.
Individual public figures in film and television are eager for quick success and quick gains, failing in morals, and violating the law. Because of their special social influence, they may have a negative impact on the social atmosphere as a whole.
No Demo talks about art.
The healthy development of the film and television industry is inseparable from the self-discipline of film and television practitioners.
Film and television practitioners should take the Shuangxin Deyi as their lifelong pursuit, keep the "bottom line" and stay away from the "red line", always maintain awe of the law, vigorously promote the core values of socialism, and assume the important responsibility of leading the social atmosphere and the progress of civilization. .