Tax evasion was fined 299 million yuan, resulting in the inability of film and television dramas to go online, and Zheng Shuang was sentenced to compensate the investor 60 million
After being fined 299 million yuan for tax evasion, actor Zheng Shuang was also sued by a film and television investment company in Haining to claim compensation. Today (26th), a reporter from Jiefang Daily Shangguan News learned the verdict of this case from a typical case released by the Shanghai Songjiang District People's Court, and Zheng Shuang was sentenced to refund the service fee of 30.5 million yuan and interest, and compensate 60 million yuan.
On January 13, 2016, a film and television investment co., LTD. in Haining, as Party A, signed the "Planning Service Contract" with Party B's Shanghai Zhengshuang Film and Television Culture Studio, agreeing that Party A entrusts Party B to provide relevant planning services for Party A's production of TV series, including project implementation, content and brand planning, artist selection, project marketing planning, etc. The planning service period is from February 15, 2016 to May 10, 2016 for 70 effective working days. Party A pays Party B's planning service fee in installments, totaling 30.5 million yuan. If either party violates the terms of this contract in the performance of the contract, it shall be liable to the other party for breach of contract. The specific details of the cooperation between the two parties will be stipulated in detail by signing a supplementary contract between the two parties.
In addition, Shanghai Zheng Shuang Film and Television Culture Studio is a sole proprietorship, established on December 2, 2013, and the investor is Zheng Shuang. On November 23, 2017, Shanghai Zheng Shuang Film and Television Culture Studio was approved for cancellation.
On January 13, 2016, a film and television investment company in Haining signed a contract with Shanghai Zheng Shuang Film and Television Culture Studio
From January 18, 2016 to April 25, 2016, a film and television investment company in Haining paid a total of 30.5 million yuan to Shanghai Zheng Shuang Film and Television Culture Studio in multiple tranches, and the purpose of payment indicated the service fee of the film and television drama involved in the case.
On December 28, 2015, a film and television investment company in Haining signed the "Exclusive Licensing Contract for Film and Television Programs" with a computer system company in Shenzhen, authorizing the company to use the exclusive information network dissemination right of the TV series involved in the case, with an authorization period of five years and an agreed authorization fee; After the contract is signed, if the main creator of the authorized content commits illegal or contrary to public order and good customs, resulting in the authorized content being unable to be disseminated on the Internet within the agreed period, a company in Shenzhen has the right to rescind the contract and demand a refund of the paid amount and compensation for losses. In February 2016, a company in Shenzhen paid 25.2 million yuan in two tranches.
On February 5, 2016, a film and television investment company in Haining signed the "TV Series Copyright License Contract" with a radio and television station, allowing a radio and television station to use the TV series involved in the case and its copyright, and a subsidiary of a radio and television station became one of the investors in the drama, with an investment ratio of 5% and a total license fee of 77 million yuan; In addition to returning all the royalties, a film and television investment company in Haining shall also pay liquidated damages of 100% of the total amount of the agreed royalties.
A Hangzhou accounting firm (general partnership) was entrusted by a film and television investment company in Haining to make a "Special Audit Report" on March 15, 2021, stating that the TV drama project involved in the case had received a total investment of more than 183 million yuan from five investors, and as of December 2020, the total expenses of the project had exceeded 174 million yuan, of which the actor's labor cost was more than 121 million yuan, and the expenses incurred had been signed and actually paid.
In August 2021, the Shanghai Municipal Taxation Bureau issued an administrative penalty decision, recovering Zheng Shuang's taxes, imposing late payment fees and imposing fines totaling 299 million yuan. Zheng Shuang did not raise an objection, did not file a reconsideration or lawsuit within the statutory time limit, and paid all taxes and late fees within the specified time limit.
The TV series involved in the case has been produced and filmed, and has not yet applied for a distribution license. A film and television investment company in Haining then sued the Songjiang court, requesting confirmation of the termination of the "Planning Service Contract" and the "Supplementary Contract to the Planning Service Contract"; The defendant, Zheng Shuang, refunded the service fee of 30.5 million yuan and interest, and compensated 60 million yuan for economic losses.
On December 16, 2021, the Songjiang court rendered a first-instance judgment: confirming the Planning Service Contract and the