As soon as the weather is hot, big melons will come.
Zheng Shuang has no money, it's not me who said it, it's the judge who said it.
The execution ruling of actor Zheng Shuang recently released by the judge shows that after exhausting property investigation measures, Zheng Shuang, the person subject to execution in the case, has no property to be executed for the time being, so there is no condition for continued enforcement, and the enforcement procedure should be terminated.
In this regard, some netizens questioned Zheng Shuang's transfer of property.
In July 2020, Zheng Shuang's surrogacy and custody disputes were exposed, triggering strong condemnation from public opinion.
On April 26, 2021, Zheng Shuang's ex-boyfriend Zhang Heng revealed in a video released on his Weibo that Zheng Shuang earned 160 million yuan in the "A Chinese Ghost Story" project through a yin and yang contract. Based on the shooting time of 77 working days, the daily salary exceeds 2.08 million yuan.
This figure far exceeds the industry's salary limit threshold of 50 million yuan, and there is tax evasion. After that, the State Administration of Radio, Film and Television announced that the TV series "A Chinese Ghost Story" would not be broadcast.
In August 2021, the Shanghai Municipal Taxation Bureau issued an administrative penalty decision, recovering Zheng Shuang's taxes, imposing late fees and imposing fines totaling 299 million yuan.
Zheng Shuang broke the news of using yin and yang contracts to avoid taxes, hundreds of companies have been cancelled, and a large number of celebrities have taken the initiative to pay taxes, and this time there are also a large number of celebrities who have urgently cancelled companies, according to incomplete statistics from the reporter of Beijing Business Daily, there are currently 647 related companies under the names of 75 first-line artists, of which 200 have been cancelled, and dozens of affiliated companies under the names of many celebrities.
Let's first take a look at Zheng Shuang's operation method of this yin and yang contract.
Judging from the information currently exposed, Zheng Shuang participated in a TV series, due to the actor's salary limit order and other reasons, the salary of 160 million is divided into two parts, on the one hand, the salary of 48 million yang contract, and on the other hand, the 112 million yin contract to participate in Zheng Shuang's mother's newly established holding company at a high premium.
Through this approach, Zheng Shuang's 112 million labor income that should have been included in the calculation of comprehensive income was successfully turned into equity transfer income, and the individual income tax changed from 45% to 20%.
In a large number of interviews and investigations, it can be found that in order to obtain huge profits, "yin and yang contracts" may be the tip of the iceberg, and the means of "target replacement" can be described as varied, mainly reflected in the following "tricks" of "laundering" money:
The first is to break the whole into parts, forge contracts, and set up clever names to "digest" huge salaries.
The second is to transform high salaries in disguised ways such as "capital operation".
The third is to use some local preferential tax policies or cultural industry protection policies to reduce tax costs.
We must have a clear understanding of the "yin and yang contract" and "sky-high salary", and we must look at the problem from the standpoint of the party, the state and the people, and we must not avoid avoiding the problem under the guise of "protecting Chinese films", or even let it worsen.
In 2020, the State Administration of Radio and Television issued the "Notice on Further Strengthening the Management of the Creation and Production of TV Drama Online Dramas", which clearly stipulates the remuneration of actors; The State Administration of Taxation, the State Administration of Radio, Film and Television, the China Television Association and other relevant management departments and social organizations have expressed that they will strictly investigate tax evasion through "yin and yang contracts" and other methods in accordance with laws and regulations, and instruct relevant units to initiate investigations into relevant TV drama production institutions suspected of violating the relevant provisions on the proportion of production cost allocation, and not provide opportunities for unscrupulous artists to speak out and show their faces.