Reporter: Zheng Minghong, Gao Jie
30 million yuan remuneration, only 10 million yuan to declare taxes; 156 million yuan in remuneration, tax evasion of more than 43 million yuan......
The tax evasion cases of film and television stars exposed from time to time are staggering and constantly impact the bottom line of the people's cognition. It is with the help of a "yin and yang contract" that some film and television stars collude with the producer, repair the plank road openly and display the warehouse in secret, so as to achieve the purpose of evading taxes and filling their pockets.
Recently, the Supreme People's Court (SPC) and the Supreme People's Procuratorate (SPP) jointly issued a "Judicial Interpretation", which explicitly lists the signing of "yin-yang contracts" as a means of tax evasion, drawing a red line against attempts to evade taxes through "yin-yang contracts".
Cracking down on "yin-yang contracts" and avoiding leakage of tax payables, especially allowing those high-income groups to pay taxes in full in accordance with the law, is the need to maintain social fairness and justice, and is also the general expectation of the general public.
"Yin-yang contract" is a popular colloquial expression, which refers to the parties to a contract with different contents for the same event for different purposes.
Usually, the amount of the "Yang Contract" on the table is small, which does not represent the true will of both parties, and is only used as a basis for tax payment and should be inspected by relevant departments; The "yin contract" hidden "under the table" is the embodiment of the true will of both parties, usually with a large amount, and is privately held and actually enforced by the parties.
Why do we need to enter into a "yin-yang contract"? -- Tax evasion is one of the most important purposes of the ulterior.
For example, star Fan Moumou took over the filming of the movie "The Big Bombing" and received a salary of 30 million yuan, of which only 10 million yuan was declared and taxed, and the rest was implemented by splitting the contract, resulting in the evasion of relevant taxes and fees of 7.3 million yuan; Star Zheng starred in the TV series "A Chinese Ghost Story" and received a salary of 156 million yuan, but he used a "yin and yang contract" to cope with the inspection of the tax department, resulting in tax evasion of more than 43 million yuan and other underpayment of more than 16 million yuan.
The "yin-yang contract" has a small scope of knowledge and strong concealment. In addition to the entertainment field, it is also found from time to time in activities such as construction projects, second-hand housing sales, and equity transfers.
The Intermediate People's Court of Xingtai City, Hebei Province, released a case in October last year: Gao and Meng signed a house sale agreement, stipulating that Gao would purchase a property of Meng at a price of 542,000 yuan. In order to pay less tax, the two signed a separate house sale contract, agreeing that the transaction price of the house was 350,000 yuan.
A contract is an agreement reached by the parties by agreement, and there can only be one true intention of the contract. The "yin-yang contract" with false content and tax evasion as the purpose is not only a violation of good faith, but also a challenge to the law. If it is not curbed in time, it is easy to lead to imitation and form a "broken window effect".
The "Interpretation of the Supreme People's Court and the Supreme People's Court on Several Issues Concerning the Application of Law in Handling Criminal Cases Endangering Tax Collection and Administration" clearly pointed out that the concealment or decomposition of income or property in the name of others in the form of signing a "yin-yang contract" shall be found to be a "means of deception or concealment" as provided for in the first paragraph of Article 201 of the Criminal Law. If the tax evasion by means of a "yin-yang contract" reaches the statutory amount, the relevant provisions of the Criminal Law will be applied, and criminal liability will be borne according to the amount of tax evaded.
These detailed regulations clearly list the signing of "yin-yang contracts" as a means of tax evasion, draw a red line for attempts to evade taxes by such means, and also send a strong signal to the society to abide by the law and pay taxes in good faith.
For a long time, the tax-related cases of "yin-yang contracts" have strong professionalism, high concealment density, and many disputes, and there are differences in the handling of cases. The promulgation of the "Interpretation" provides a basis for the judicial organs to punish illegal acts in accordance with the law and accurately handle relevant cases.
Taxation is related to the national economy and people's livelihood, and paying taxes in accordance with the law is the obligation of every citizen. High-income groups, especially film and television stars, have a stronger demonstration effect in their words and deeds. The issuance of the "Interpretation" is of positive significance for forcing taxpayers to enhance their awareness of the rule of law, to know the law and abide by the law, to prevent tax loss, to maintain tax fairness, and to crack down on tax-related crimes.
The affairs of the world are not difficult to legislate, but difficult to enforce.
The law is a means of punishment at the bottom, and in order to truly play the role of the law in blocking the tax evasion of "yin and yang contracts", it is inseparable from out-and-out law enforcement.
Only by improving the system and strengthening supervision can the deterrent effect of the law be enhanced. It is necessary to focus on the reality that it is difficult to discover and investigate tax evasion cases of "yin and yang contracts", further improve the reporting system, smooth the reporting channels, optimize the management of reporting, strengthen the protection of whistleblowers, further improve the enthusiasm of those in the know to report, and reduce the cost of inspection.
At the same time, joint law enforcement should be strengthened, and a joint force of taxation, public security, financial supervision and other departments should be formed to improve the efficiency of investigating and handling "yin and yang contract" cases and the efficiency of supervision.
Law-abiding by the whole people is the foundation for building a country governed by the rule of law. Grasp the propaganda and guidance, let everyone shout and beat the "yin and yang contract", let the concept of knowing the law and abiding by the law be more deeply rooted in the hearts of the people, and strive to enhance the awareness and consciousness of citizens to pay taxes according to law, so that the "yin and yang contract" will "end its life" as soon as possible.