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In Cui Yongyuan small gain doubt is like " of contract of yin and yang of " of star having a background one week later, total bureau of national tax Wu make a response 3 days, express to already enjoined tax authority of Jiangsu and other places begins investigation to check lawfully. If discovery violates act of plan of taxation law law, will strict handle lawfully.
Believe the government passes investigation, can make final conclusion finally to this matter. Awaiting an outcome while, might as well the way to do sth that sees star pay taxes first.
Does star income have many after all tall?
In Feburary 2017, of print and distribute of bureau of check of total bureau of national tax Wu " job of focal point of duty Wu check was arranged 2017 " announcement, put forward clearly to will be made over with equity, investment firm, fund, negotiable securities, act art industry and the domain such as the company are nodded to be cut, unified choose 30 companies tall canal, act art star, allot cess Wu bureau, begin individual income tax and inspection of associated enterprise income tax.
Just, one year is lain between when, this examination had be notted announce external as a result.
The statistical standard of income included bonus of income of entrance ticket of income of special of charge of supervise the manufacture of of film teleplay remuneration, director, number, concert, match, Dai Yan charge and mobile charge, and do not deduct unit of company of the others broker, officer to be divided into the part (but not plan the investment sex that enters its under one's name income, management sex income) .
Show among them, fan Bingbing unplugs so that the head prepares with 44 million yuan 200 million, cervine Han income ranks 81.6 million yuan 100 million 2, zhou Jielun is ranked with 81.5 million yuan of 100 million income the 3rd. Gross income of a year was as high as this 100 people 2016 95.3 million yuan 7 billion.
Star this accept what duty?
Star income is so high, they after all accept Where is how many duty?
Because of the diversification of income, so according to income type different, pay tax the type is different also.
For instance:
Star makes an appointment with the fixed salary that company of movie and TV obtains from the autograph, pay tax according to " of gains of " pay wage;
Income of advertisement of star remuneration, trade, pay tax according to " of gains of " service pay;
Star obtains an autograph to make an appointment with the equity drive of company of movie and TV, pay tax according to " of gains of " pay wage;
Star invests acquisition share out bonus external, pay tax according to " of gains of extra dividend of " accrual, dividend;
Star establishs an individual the atelier income of solely invested property, according to " individual and industrial and commercial door " of production, management earning pays tax;
Star gives the remuneration that the book obtains, pay tax according to " of " remuneration earning;
The income that star effigies authority gains, pay tax according to " royalty " ;
Star individual house property is rental obtained income, according to " belongings " of the earning that rent pays tax;
Star sells the house property, income that equity gains, make over earning " to pay tax according to " belongings;
Earning of star bear the palm, according to " accidental earning " pays tax; ...
Specific to tax rate respect, without what star and Everyman are different, want to gain corresponding income only, be about according to pay of this income type duty.
Why should Fan Bingbing's duty be check without stannum?
In recent years, star people the choice is in Huo Er fruit this, the area registers the taxation privilege such as garden of industry of Song Jiang area of Zhejiang Dong Yang, Shanghai and movie of figure of the country that do not have stannum company, atelier, undertake reasonable avoid duty. Among them the Tang Dynasty the movie and TV of god love the United States that heart culture and Fan Bingbing establish, its register an address to be in namely without stannum.
Release according to having stannic municipal government 2017 " municipal government does not have garden of industry of movie of stannic country figure to build development about support a certain number of opinions (2016-2020 year) " show, enter the allowance that is stationed in a company to be able to enjoy the 9 respects such as hire, taxation, equipment.
Specific and character, make company and celebrity atelier to company of famous movie estate, later period, take into consideration the circumstances gives 1~3 year derate hire, the part avoids; of halve of hire of hire, 500~1000 square metre to establish atelier in garden area under 500 square metre (industrial and commercial register) industry of movie and TV is famous the senior talented person such as actor, director, producer, classics 30~50 gives 10 thousand yuan one-time award after maintaining. ?
What does star have to avoid tax measure?
As a result of the income channel with complex and multivariate star, make their taxation hard statistic. And, go as a result of the " of industry of movie and TV regular " , star people still have avoid multifariously tax measure.
Accept much phase contract for instance, a star is in when obtaining 10 million yuan of remuneration, if pay directly, applicable tax rate is 0.4, fast calculate deduct number 7000, the tax payment that requires pay is 3193000 yuan, pay of the service after duty is 6807000 yuan.
But if this 10 million, pay according to pattern of much phase contract, pay by 5 for instance, the imposition of every 2 million pay is 633000 yuan, it is 3165000 yuan 5 times, the photograph is formerer reduce 28000 yuan.
Again for instance, star still can ask to make " of the remuneration after just paying " tax, remuneration changeover is equity, return somebody to be this expatriation even, establish fiducial etc. For instance remuneration of some star weak market is 500 thousand, answer according to individual service income tax pay 153000 yuan of; but expend to duty of high specified number, star people often can ask the company that make pays according to sum of the amount after duty. For example, company of a movie and TV should pay the remuneration after the duty of 50 million to some star, but actually, according to tax law, the amount that this company pays actually is 73519117.65, tax cost is as high as 23 million yuan.
On August 30, 2016, standing committee of countrywide National People's Congress is being discussed in group " movie industry promotes a doctrine " when draft, zhang Ping of committee member of standing committee of countrywide National People's Congress ever said, "The actor in reality is very few even all along not capture income tax, agent just discusses remuneration with production is the income after duty. Should set strictly to problem of actor remuneration pay taxes, production just replaces actor pay taxes unreasonable illegimate also. Production just replaces actor pay taxes unreasonable illegimate also..
"Does the consequence of " of contract of yin and yang have many serious?
The " of " size contract that Cui always mentions in Yuan Weibo namely problem of " of contract of " yin and yang, attribute action of harsh dodge a tax.
Namely star and production just conspire, sign two contracts, pay taxes amount is open " this world inferior contract " , and the " of " shade contract that the contract of actual amount is practical go into effect.
Our country " criminal law " the 201st specific to blame of dodge a tax provision:
Taxpayer takes cheat, conceal a method to make pay taxes is declared or be not declared phonily, escape 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 golden; amount tremendous and occupy should ratal of 30% above, be in 3 years of above 7 years the following set term of imprisonment, punish gold. Via the 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 find out criminal responsibility; but, 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.
Yesterday, caidao tells adviser of dean of courtyard of law of Nanjing Normal University, doctoral student the professor is accepting " legal daily " complement had to this when the reporter interviews: "The regulation of the standard of put on record that commits a crime according to top people procuratorate and duty of experience of the Ministry of Public Security, taxpayer perhaps withholds obligor to fill again after put on record of public security mechanism capture should fine for delaying payment of pay taxes money, pay perhaps accepts administration to punish, do not affect criminal liability find out. Do not affect criminal liability find out..
This is meant, "Once " of contract of yin and yang is on legal order, even if evade taxes person imposition of filling capture of mend the fold after a sheep is lost, escape hard also criminal law punish.
Nevertheless, cai Daotong also is mentioned, "If confirm contract of yin and yang is false finally, and Cui Yongyuan is known perfectly well is truthless and try to travel, so Cui Yongyuan is suspected of slandering likely, ought to return Fanbing to put an innocence on the ice. Ought to return Fanbing to put an innocence on the ice..
