Beijing reports square Rui Chenfeng of Lv of our newspaper reporter
In the light of Fan Bingbing signed the actor of Cui Yongyuan exposure recently " size contract " be related, in Beijing always Zhou Zhaocheng of attorney office solicitor thinks, if what Cui Yongyuan says to belong to solid, size contract adds up to 60 million yuan, according to tax law computation, party may be suspected of evading individual income tax 2000 much. But criminal law amendment undertook modification to evade taxes blame 2009, the first time break the law absolution, need filling capture to answer only pay taxes money and pay fine for delaying payment.
If Fan Bingbing had not gotten dodge a tax is punished before this, so its behavior won't make crime probably. If had gotten above administration is punished 2 times still of dodge a tax, be sentenced possibly 3 years of above 7 years of the following set term of imprisonments.
Or avoid punish at criminal
Zhou Zhaocheng expresses, "Size contract " it is people actually what say daily " contract of yin and yang " , the purpose escapes pay taxes namely this one legal obligation. Amount is lesser " in relief contract " use at putting on record to director office to register pay taxes; Another amount is higher " shade contract " both sides of concrete agreement trades the price.
With by Cui Yongyuan for two contracts of exposure, small contract 10 million it is the income after duty, had owed tax company of impute to Party A, and hidden if 50 million big contract is checked solid, belong to hide income intentionally, offend already tax law.
Our country " taxation imposes administrative standard " the 63rd regulation, taxpayer is forged, falsification, hide, proof of account book of destroy by melting or burning of do sth without authorization, chalk it up, defray of much on account book perhaps line perhaps does not list income row, less, perhaps be declared via tax authority announcement and undertake false pay taxes is declared, not capture is little perhaps capture should of pay taxes money, it is evade taxes.
To taxpayer evade taxes, by tax authority pursue and wipe out its not capture is little perhaps the imposition of capture, fine for delaying payment, be in not capture is little perhaps 50% above fines the imposition of capture below fivefold; Make crime, investigate criminal duty lawfully.
2009 " criminal law amendment (7) " accusation by " evade taxes blame " instead " blame of dodge a tax " . " criminal law " set: clearly to blame of dodge a tax? Hurt brother's son of have a nightmare of of ⒁ of of Xie of ∑ of twinkling fan to call travel Chinese torreya as hired hand in certain trades? of Ou of reed of Bu of Ou ɑ Yang escapes pay imposition amount bigger and occupy should ratal of 10% above, be in 3 years of the following set term of imprisonments or arrest battle, punish gold; Amount is huge and occupy should ratal of 30% above, be in 3 years of above 7 years the following set term of imprisonment, punish gold.
Our country tax law sets, gain of movie and TV, show, performance belongs to service pay, answer to lead watch pay taxes by 3 class progressive taxation. Zhou Zhaocheng thinks, press tax law computation, party may be suspected of evading individual income tax 2000 much, in should occupy in ratal than exceeding legal red line extremely possibly 30% .
In afore-mentioned modification, increased the first time violate absolution regulation, namely tax dodger classics tax authority lawfully after pursue and wipe out of make known to lower levels informs, filling capture should pay taxes money, pay fine for delaying payment, already sufferred administration to punish, do not grant to investigate criminal duty. 5 years internal cause escapes pay imposition to had gotten the exception that criminal is punished or is granted above administration punishment 2 times by the tax authority.
That is to say, although what Cui Yongyuan narrates,be true, fan Bingbing if before the administrative punishment that had not gotten dodge a tax, need a tax authority lawfully after pursue and wipe out of make known to lower levels informs, want filling capture to answer only pay taxes money, pay fine for delaying payment, accept administration to punish, so Fan Bingbing's behavior makes crime no longer. If its get above administration is punished 2 times still of dodge a tax, be sentenced possibly 3 years of above 7 years of the following set term of imprisonments.
Zhou Zhaocheng emphasizes, the Liu dawn before Fan Bingbing won't resemble possibly 16 years celebrates same put in prison. When Liu dawn celebrates case hair, applicable is 1997 the evade taxes blame of criminal law. Say a bit simplier even if if your evade taxes arrives certain amount (the start lowest of this amount is 10 thousand yuan of) , can sentence a set term of imprisonment. Progress as social development, the processing that commits a crime to economy more and more apt undertakes thinking from harm result and repentant measure respect, economic crime shows minor offence to change, innocent even turn a tide.
Establish atelier, expatriation to all can avoid duty
Zhou Zhaocheng thinks at the same time, individual income tax is had originally " income is higher, pay tax more " repartition effect. To be in the star of fortune pyramid top, if evade taxation of evade taxes of a huge sum, be pair of national allocation systems undoubtedly is barefaced erode, to the great harm of social fairness justice, arouse public anger necessarily. For instance, some star remuneration are taken only " after duty " , pay tax enterprise of cost impute to.
1989, mao Amin earned 60 thousand yuan 5 days in Heilongjiang show, however evade taxes evade taxation is close 40 thousand yuan. Via countrywide public anger is being caused after the report, mao Amin was closed by former unit of 3 months " confinement " .
Beijing dawn celebrates culture to finite liability company adopts art to be not listed since 1996 or arrange income, much line less defray, false declare wait for evade taxation of method evade taxes to amount to forteen million five hundred and eighty-three thousand yuan. Hind factor specified amount is huge, liu Xiaoqing is arrested lawfully by public security mechanism, crouched a jail one year.
Additional, star also has a variety of methods to avoid duty. Zhou Zhaocheng introduces, some star nominal establish atelier to take channel of SOHO pay taxes, not only OK and big touch buckle should specified amount of pay taxes income, OK still will tax tax rate is highest grade by 45% fall to 35% ; In taxation privilege the area registers company, atelier, include famous avoid fruit of duty heaven suddenly Er this, the Shanghai Song Jiang area that atelier of Dong Yang of Zhejiang of seat of town of Hengdian movie and TV, star assembles in and garden of industry of movie of the number that do not have stannum; Direct perhaps expatriation becomes blame dweller taxpayer, such to originating the income of Chinese churchyard needs to assume finite duty to pay taxes only.
Feng is small 2003 strong motion picture " mobile phone " bury the contradiction below, because of the film " mobile phone 2 " open the message that send farther become acute. Recently CCTV " truth fact says " Cui Yongyuan of the compere before the column phonates one after another, spearhead is aimed " mobile phone 2 " Liu Zhenyun of director Feng Xiaogang, playwrite and actor Fan Bingbing.
Cui Yongyuan says some actor pats play to sign during one big one small two contracts, remuneration of small contract agreement is a RMB 10 million yuan, big contract is 50 million yuan. And this actor that obtained 60 million contract is in only a field acted 4 days. The contract picture that its give off shows, this actor is Fan Bingbing.
Fan Bingbing atelier was released on May 29 " solemn statement " , think Cui Yongyuan " release experience secret agreement publicly " . Cui Yongyuan thinks, this statement photograph admitted " size contract " the authenticity of be related.
Caused public opinion from this to " size contract " the discussion that whether is suspected of stealing dodge a tax. According to media coverage, fanbing puts what atelier place belongs to area under administration on the ice not to have stannum bureau of tax of land of area of city bank lake has intervened investigation obtains evidence at present.
