A man frequently transfers money to his ex-wife? The current wife sues for return! Signing a "yin-yang contract" is a means of tax evasion? The judicial interpretations of the Supreme People's Court and the Supreme People's Court are clear! Hot topics are hotly discussed, key points are analyzed, legal protection is explained, professional support is given, and life and work are not stepped on.
Hot Discussion 1
The man transferred money to his ex-wife, and the current wife sued for return
Recently, the Shanghai Jinshan District People's Court held a trial of a gift contract dispute case.
The basic facts of the case are as follows:
Xiaomei unexpectedly discovered that her husband Da Zhuang, who died of illness, had transferred money to his ex-wife Xiaoli many times during the existence of their marriage, including birthday red envelopes, Qixi red envelopes, etc. Xiaomei sued the court, arguing that Da Zhuang did not give the joint property to others without his consent in advance and without his posthumous recognition due to the needs of daily life, which violated the duty of loyalty of the husband and wife and infringed on their legitimate rights to the common property, and requested the court to confirm that Da Zhuang's transfer was invalid, and required Xiaoli to return more than 110,000 yuan of property. Xiaoli argued that she and Da Zhuang had been helping each other do business for many years, and there were reasonable and legitimate reasons for the economic exchanges between the two parties, mainly for selling cigarettes, child support, birthday red envelopes, Qixi red envelopes, hardship expenses, loans, etc.
The court held that the transfer could be divided into two parts
One of them is a transfer with special meaning, after Da Zhuang and Xiaomei got married, they still transferred 520, 527 and other special amounts of love to his ex-wife Xiaoli on specific festivals, and also noted happy holidays, happy birthdays, Happy Weaver Girl Tanabata Cowherd loves you, etc., which is contrary to public order and good customs, infringes on Xiaomei's property rights and interests, and the gift is invalid.
The second is a transfer other than a special meaning, Da Zhuang's transfer remarks include child support, cigarette purchases, loan interest, etc., Xiaoli provided preliminary evidence to prove that there are other legal relationships in this part of the transfer, but Xiaomei failed to provide further evidence on the nature of the gift and the invalidity of this part of the transfer. To sum up, the court finally ruled that Xiaoli should return more than 10,000 yuan to Xiaomei.
Legal protection said
Husband and wife have equal rights to dispose of joint property. The parties may stipulate in writing that the property acquired during the marriage and the property before the marriage shall be owned separately or jointly, or partly separately and partly jointly. Where there is no agreement or the agreement is not clear, the relevant legal provisions apply.
Under the legal property ownership system, the following property acquired by the husband and wife during the existence of the marital relationship shall be the joint property of the husband and wife and shall be jointly owned by the husband and wife: (1) the salary, bonus and remuneration for labor services of both husband and wife, (2) the income from production, operation and investment, (3) the income from intellectual property rights, (4) the property obtained by inheritance or acceptance of gifts, unless otherwise provided by law, and (5) other property that shall be jointly owned. Among them, "other property that shall be jointly owned" specifically includes: the income obtained by one party from the investment of personal property, the housing subsidy and housing provident fund actually obtained or should be obtained by both parties, and the endowment insurance and bankruptcy settlement compensation actually obtained or should be obtained by both parties.
During the existence of the marital relationship, the husband and wife jointly enjoy the ownership of the joint property, and when the joint property of the husband and wife is disposed of not for the needs of daily life, a consensus shall be reached through consultation. If one party has concealed, transferred, sold, damaged, or squandered the joint property of the husband and wife, or falsified the joint debts of the husband and wife, or other acts that seriously harm the interests of the joint property of the husband and wife, the other party may request the court to divide the joint property of the husband and wife.
Hot discussion 2
Entering into yin-yang contracts is explicitly listed as a means of tax evasion
The Supreme People's Court and the Supreme People's Procuratorate jointly issued the "Interpretation on Several Issues Concerning the Application of Law in Handling Criminal Cases Endangering Tax Collection and Management", which came into force on March 20, and the main contents include:
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(1) Clarify the standards for conviction and sentencing for various types of crimes endangering taxes, such as raising the monetary standards for conviction and sentencing for the crime of tax evasion; (2) Clarify the understanding of relevant crimes, such as limiting the scope of application of the crime of falsely issuing special VAT invoices, and exclude acts of false issuance for the purpose of inflating performance, financing, loans, etc.; (3) Clarify the legal application of new criminal methods, such as the signing of "yin-yang contracts" is clearly listed as a means of tax evasion for the first time, which provides a definite basis for the handling of such cases in the future; (4) Clarify the payment of back taxes, (5) Clarify the principles of punishment for crimes endangering tax collection and management by units, such as the standards for conviction and sentencing for crimes endangering tax collection and management, to be implemented in accordance with the standards for crimes committed by natural persons.
In layman's terms, the parties to the contract sign more than two different contracts on the same matter, and the amount of the "yang contract" is small, which is used for external filing, registration and taxation;
Legal protection said
Yin-yang contracts are widely used in the fields of housing sales, construction project contracting, and performing arts activities, and the fundamental purpose is to evade taxes. It should be noted that the tax evasion we often talk about are two concepts. Among them, tax evasion refers to the behavior of taxpayers and individuals who deliberately violate tax laws and regulations and evade tax payment by means of deception and concealment. Tax evasion refers to the unintentional omission or underpayment of tax by taxpayers.
Article 201 of the Criminal Law stipulates the crime of tax evasion, and Article 203 provides for the crime of evading the collection of tax arrears.
Penalty standards for tax evasion:
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1. Where the amount of tax evaded is relatively large and accounts for more than 10% of the tax payable, a sentence of up to three years imprisonment or short-term detention and a concurrent fine shall be given.
2. Where the amount is huge and accounts for more than 30 percent of the tax payable, the sentence is to be fixed-term imprisonment of not less than three years but not more than seven years and a concurrent fine.
3. If the withholding agent fails to pay or underpays the withheld or collected tax, and the amount is relatively large, it shall be punished in accordance with regulations.
4. For those who have committed tax evasion for multiple times and have not been dealt with, they shall be calculated according to the cumulative amount.
5. Where a unit commits a crime, the unit shall be fined, and the directly responsible managers and other directly responsible personnel shall be punished in accordance with regulations.
6. For the acts mentioned in points 1-2 above, after the tax authorities have issued a recovery notice in accordance with the law, the tax payable shall be paid in accordance with the law, and the late payment penalty shall be paid, and the criminal liability shall not be investigated, except for those who have received criminal penalties for tax evasion or have been given more than two administrative penalties by the tax authorities within five years.
7. Where the staff of taxation, customs, banks, or other state organs collude with the perpetrator of this crime, and constitute an accomplice to this crime, they shall be given a heavier punishment.
Among them, the amount is relatively large: more than 100,000 yuan but less than 500,000 yuan, and the amount is huge: more than 500,000 yuan. and fine: a fine of not less than one time but not more than five times the amount of tax evasion shall be imposed.
For more questions, you can consult the online legal counsel of the legal insurance network to learn more about legal information and effectively prevent legal risks.
Note: The name of the person in the article is a pseudonym, and the hotly discussed incident is quoted from the Internet
The picture comes from the Internet, invaded and deleted