Beijing, 3 Oct (Xinhua)-the reporter learned from the State Administration of Taxation and the Jiangsu Province Taxation Bureau that in early June this year, after the masses reported that Fan Bingbing's "Yin-Yang contract" involved in taxes, the State Administration of Taxation attached great importance to it. Jiangsu and other tax authorities to carry out investigation and verification in accordance with law, the facts of the case has been investigated.
According to the investigation and verification, Fan Bingbing actually received 30 million yuan in compensation during the filming of the film "Big bombing," of which 10 million yuan has already been declared and taxed, and the remaining 20 million yuan evaded 6.18 million yuan in personal income tax by breaking up the contract. Underpayment of business tax and an additional $1.12 million, totaling $7.3 million. In addition, also found that Fan Bingbing and his legal representative of the enterprise underpaid two hundred and forty seven million nine hundred and ninety nine thousand nine hundred and ninety nine yuan, including tax evasion of 134 million yuan.
For the above-mentioned illegal acts, according to the jurisdiction designated by the State Administration of Taxation and the provisions of Article 32 and 52 of the Law of the people's Republic of China on Taxation Administration, Fan Bingbing and his enterprises as legal representatives to recover two hundred and fifty four million nine hundred and ninety nine thousand nine hundred and ninety nine yuan in taxes, plus a late payment of 33 million yuan; In accordance with the provisions of Article 63 of the "Law of the people's Republic of China on tax Collection and Administration," Fan Bingbing was fined two hundred and thirty nine million nine hundred and ninety nine thousand nine hundred and ninety nine yuan for hiding his true income from tax evasion by means of breaking up the contract. The use of studio accounts to hide the true nature of personal remuneration evasion tax office 3 times the fine of 239 million yuan; A fine of nine hundred and forty five thousand nine hundred and ninety nine yuan shall be imposed on the enterprise which is the legal representative of an enterprise whose income is less than the amount of tax evasion and tax evasion shall be twice as large; In accordance with Article 69 of the tax Administration Law of the people's Republic of China and Article 93 of the detailed rules for the implementation of the tax Administration Law of the people's Republic of China, The two enterprises, which are legal representatives, have not withheld personal income tax on their behalf and illegally provided facilities to assist in underpaying tax 0.5 times the fine, accounting for 51 million yuan and 65 million yuan, respectively.
In accordance with Article 42 of the Law of the people's Republic of China on Administrative penalties and the relevant provisions of the rules of procedure for hearing Administrative penalties in Jiangsu Province, on 26 September, the Jiangsu Provincial Taxation Bureau first issued a "letter of notification of matters concerning tax administrative penalties" to Fan Bingbing in accordance with the law, Fan Bingbing did not make an application for a hearing. On September 30, the Jiangsu Provincial Taxation Bureau formally issued to Fan Bingbing the "decision on tax treatment" and the "decision on tax Administrative punishment", requiring him to recover the tax and the late payment of the tax. The fine shall be paid within the prescribed time limit after receipt of the above-mentioned punishment decision.
According to the provisions of Article 201 of the Criminal Law of the people's Republic of China, since Fan Bingbing is the first administrative punishment given by the tax authorities according to tax evasion and has not previously been criminally punished for evading paying taxes, the above-mentioned tax is characterized as tax evasion, If a late payment and a fine are paid within the prescribed time limit after the notice of recovery issued by the tax authority, criminal liability shall not be investigated in accordance with the law. If taxes and late payment are not paid beyond the prescribed time limit, and administrative penalties are not accepted, the tax authorities will refer them to the public security organs for handling according to law.
After investigation, in June 2018, during the tax authorities' investigation into the relevant companies controlled by Fan Bingbing and his broker Mou-Guang, Mou asked the company's employees to hide and deliberately destroy the accounting vouchers and accounting books of the companies involved. Obstructing tax authorities from investigating according to law, suspected of committing crimes. Now Mou Guang and other people have been taken compulsory measures by the public security organs in accordance with the law, the case is in the process of further investigation.
The State Administration of Taxation has ordered the Jiangsu Provincial Taxation Bureau to hold responsible persons and responsible personnel of the former Wuxi Local Taxation Bureau, the former Wuxi Local Taxation Bureau and the sixth Branch of Wuxi City Local Taxation Bureau to be held accountable in accordance with the regulations in accordance with the law. At the same time, the State Administration of Taxation has deployed to standardize the film and television industry tax order work. Film and television enterprises and relevant employees who self-examine and correct themselves before December 31, 2018 and make up for the tax payment by the competent tax authorities shall be exempted from administrative penalties and shall not be fined, and shall be seriously dealt with in accordance with the law if they refuse to correct them individually; The heads of tax authorities and related personnel who have committed serious tax evasion acts and failed to perform their duties according to law will be held seriously accountable or investigated for legal responsibility in accordance with the rules and regulations in accordance with the law according to different circumstances.