The source of this article: Times Finance Author: Wu Peixuan Xingwenwen
The "Heng Shuang" case was re-reported, and Zhang Heng was finally punished for "shouting to catch the thief".
On October 18, 2021, the Shanghai Municipal TaxAtion Department announced the results of the penalty against Zhang Heng.
The penalty decision shows that Zhang Hengyin, in the "Ghost of a Woman" project in which Zheng Shuang participated, planned and operated the contract splitting of the agreed remuneration and the establishment of a "cover company" to help Zheng Shuang evade fulfilling his tax obligations.
As a result of the above-mentioned illegal acts, Zhang Heng was fined 32.27 million yuan by the tax department in accordance with the law.
It is worth mentioning that on April 26, 2021, due to a loan dispute with Zheng Shuang, Zhang Heng once posted on Weibo that Zheng Shuang had evaded taxes and evaded taxes, and said that "my innocence was handed over to the State Administration of Taxation that I trusted.".
On August 27, 2021, Zheng Shuangli was punished by the regulatory authorities, and he was punished with a total of 299 million yuan in taxes, late fees and fines.
At that time, the tax department also said that zhang Heng, one of the whistleblowers, as the agent of Zheng Shuang's "Ghost of a Woman" project, was suspected of helping Zheng Shuang evade taxes. The First Inspection Bureau of the Shanghai Municipal Taxation Bureau has filed a case against Zhang Heng in accordance with the law and will deal with it separately according to law.
After half a year, Zhang Heng's so-called "innocence" did not come, and the State Administration of Taxation confirmed the fact that Zhang Heng was an "accomplice" to help Zheng Shuang evade taxes.
On the evening of October 18, Times Finance contacted Zhou Jun, a lawyer at Beijing Zhongwen (Shanghai) Law Firm who represented Zhang Hengfang in the private lending dispute between Zhang Heng and Zheng Shuang, and Zhou Jun smiled when he heard the name of "Zhang Heng" when he received the phone, and then said that he was not a lawyer on Zhang Heng's tax issues, did not understand Zhang Heng's tax evasion and evasion, and was inconvenient to respond.
Image source: Visual China
<h5>350 million yuan "breakup" cost</h5>
In the above-mentioned penalty decision, the relevant person in charge of the Shanghai Municipal Taxation Bureau introduced that in December 2018, Zhang Heng was responsible for the signing of the acting contract for Zheng Shuang's filming of "The Ghost of Qiannu", and the determination of the performance remuneration and payment method. Zhang Heng and the producer jointly discussed the splitting and collection method of Zheng Shuang's film remuneration, planned the specific operation details, and determined the amount of 160 million yuan of film remuneration and payment plan: that is, split into two parts of 48 million yuan and 112 million yuan, and for the part of 112 million yuan (actually obtained 108 million yuan), the two parties agreed that the producer would pay Zheng Shuang's actual control company in the form of "capital increase". After that, Zhang Heng and Zheng Shuang agreed on the establishment of a collection company and the provision of "capital increase" contracts. In the process of paying the film remuneration, Zhang Heng repeatedly collected money from the producer.
Zhang Heng covered up the "sky-high remuneration" through the above-mentioned illegal acts and helped Zheng Shuang evade taxes, and was fined 32.27 million yuan according to law.
Image source: Official website of Shanghai Tax Bureau
In August 2021, Zheng Shuang was chased by the relevant departments to pay taxes, collect late fees and impose a total fine of 299 million yuan.
In addition, Zheng Shuang previously asked Zhang Heng for a loan of 20 million yuan, because the two broke up and tore their faces, exposing the financial disputes and tax problems in front of the public, which has reached a total of 351 million yuan.
This can be described as an expensive "breakup price".
In 2018, Zhang Heng and Zheng Shuang exposed their relationship. The good times were only two years, the two not only broke up, Zheng Shuang also sued because Zhang Heng borrowed 20 million yuan and did not return the anger, kicking off the prelude to the "breakup drama" between the two.
In the first instance trial of the loan case, Zhang Hengfang lost the case. Before the second-instance trial began, on January 18, Zhang Heng broke up about his and Zheng Shuang's two children on Weibo and provided recordings to the media. The recording revealed that the two children were born by Zhang Heng and Zheng Shuang in the United States.
On January 19, 2021, the private lending dispute between Zheng Shuang and Zhang Heng was tried in the second instance at the Shanghai No. 2 Intermediate People's Court.
At that time, Zhang Heng's lawyer Zhou Jun told Times Finance that Zhang Heng never took the initiative to ask Zheng Shuang to borrow money, and said that "7.5 million of the 20 million was spent on the common living expenses of Zhang Heng and Zheng Shuang, the salaries of the company's employees, the company's decoration, and investment in a clothing company opened by Zheng Shuang." In addition, at least 1.7 million was spent on children. ”
On March 31, 2021, the Shanghai No. 2 Intermediate People's Court rendered a judgment rejecting Zhang Heng's appeal request, upholding the original judgment of the first instance, and ordering him to return Zheng Shuang's loan of RMB20 million and pay overdue interest.
Zhang Heng later said on Weibo, "I regret the judgment and cannot accept the verdict." ”
On April 26, 2021, Zhang Heng "counterattacked with strength" and posted evidence on Weibo, providing chat records of Zheng Shuang, Zheng Shuang's father Zheng Chenghua, and Zheng Shuang's mother Liu Yan.
Chat records show that the contract for "Ghost of a Woman" filmed by Zheng Shuang contains a "yang contract" with a remuneration of 48 million yuan and a "yin contract" of 112 million yuan to increase the capital of a company.
On August 27, Zheng Shuang was charged 229 million in taxes, said he would not reconsider and would not prosecute, and apologized. On September 7, Zheng Shuang and his studio social media accounts were shut down.
As of press time, Zhang Heng had not responded to the tax authorities' penalties, and his account had been banned on August 26.
After Zheng Shuang's Weibo account was shut down, he was more active on the overseas social platform Instagram.
On October 11, Zheng Shuang posted photos of the child's hands and feet scars, saying that Zhang Heng did not take good care of the child and forced himself to sign a document abandoning the adoption.
Image source: Zheng Shuang Instagram
<h5>A bunch of "messes"</h5>
According to public information, in December 2018, Zheng Shuang and Zhang Heng established Shanghai Whale Valley Artificial Intelligence Technology Co., Ltd. (hereinafter referred to as "Whale Valley"), the legal representative is Zhang Heng, the major shareholder is Zheng Shuang, with a shareholding ratio of 68%, and the second shareholder is Zhang Heng, with a shareholding ratio of 32%. The registered capital of Cetacean is 20 million yuan, and the paid-up is 10.2 million yuan.
On March 17, 2021, the Shanghai Songjiang District People's Court froze Zheng Shuang's equity of 13.6 million yuan.
There is also a wholly-owned subsidiary of Whale Valley, Shanghai Whale Obedient Artificial Intelligence Technology Co., Ltd. (hereinafter referred to as "Whale Obedience"), and the legal representative is also Zhang Heng.
According to media reports, in August 2020, Whale Obedient was sued for arrears of wages to multiple employees. According to Tianyan, in August 2020, Wang Yijing sued whale obediently, and the execution target was 10,000 yuan. However, Whale Obedient did not fulfill the payment obligation within the specified time, so Zhang Heng, as the legal representative of Whale Obedient, was listed by the court as an executor and restricted from high consumption.
In addition, Zhang Heng was "limited to height" in the remaining 8 judicial disputes involved in the whale obedience.
Behind the tax evasion incident of Zheng Shuang and Zhang Heng, the every move of the listed company Beijing Culture (ST Beiwen, 000802.SZ) is even more concerned by the market, after the Zheng Shuang incident broke out, the life of Beijing Culture was not good, it has been suspended, and it has been ST.
Among them, the film and television drama "Ghost of Qiannu", which involves the tax evasion case of the two people, has attracted the close attention of the regulatory level. On May 27 this year, the Shenzhen Stock Exchange issued an annual report inquiry letter to Beijing Culture, which also mentioned whether the remuneration cost of "Qiannu Ghost" is reasonable, and whether there is a situation of 'named capital increase, actual cost'".
The inquiry letter was postponed until August 3. According to the reply announcement, Beijing Culture signed an agreement with Tianjin Jiaxuan Film and Television Culture Media Co., Ltd. (hereinafter referred to as "Tianjin Jiaxuan") in 2018, stipulating that Tianjin Jiaxuan would be the undertaker of the drama and be responsible for the production and completion of the drama, and most of the remuneration contracts for the play were signed by Tianjin Jiaxuan and the cast.
Beijing Culture explained that as of the announcement date, the drama has not yet been finally produced, so Tianjin Jiaxuan has not yet submitted a final settlement report, so it is impossible to accurately calculate the total film remuneration, the cast member remuneration, the single episode remuneration, and the proportion of the film remuneration to the total cost.
However, in the same announcement, Beijing Culture also reluctantly revealed that it was dragged down by "Qiannu Ghost", "The impact of this matter on the company's net profit in 2020 is -255 million yuan." ”
Image source: Beijing Cultural Bulletin
So far, "Ghost of a Woman" has not "appeared" in the public eye, and it should not "appear".
According to Tianyan, the shareholders of Tianjin Jiaxuan are two natural persons, named Zhou Zhengyuan and Zhou Minxian respectively, of which Zhou Zhengyuan is the actual controller.
On the evening of October 18, Times Finance called the phones on the industrial and commercial information inquiry platforms of several major enterprises such as Tianyancha (all of which are the same phone), but the other party said that he was engaged in construction, did not know why his phone was online, and did not know the company Tianjin Jiaxuan.
At the same time, Times Finance called another company under Zhou Zhengyuan, Yujia (Khorgos) Film and Television Media Co., Ltd., and after the phone was connected, the other party said that it was wrong, and then hung up the phone.
<h5>Beijing's culture is difficult to end</h5>
The "yin-yang contract" incident "aftershocks" continue, and Beijing culture is also "in prison" because of this, whether it is in the securities market, internal personnel changes, company operations and other aspects can be described as a "mess".
In December 2020, the CSRC filed an investigation into Beijing Culture, and then confirmed that the transfer of the right to the investment share of Beijing Culture's film and television dramas "Great Song Palace Words" and "Ghost of Qiannu" did not really occur, and Lou Xiaoxi, then vice chairman of Beijing Culture and chairman of Beijing Century Partners Culture Media Co., Ltd., a subsidiary of Beijing Culture, learned, organized and implemented financial fraud, resulting in Beijing Culture inflating a total of 460 million yuan in revenue and a false net profit of 190 million yuan in the 2018 annual report.
Beijing Culture was "hammered" by its 2018 annual report with false records, received the CSRC's "Prior Notice of Administrative Penalties and Market Prohibition", was warned and fined 600,000 yuan.
The "scarred" Beijing culture needs to quickly "return to the blood" and transfer part of the equity of the "ace" project "Fengshen" series of movies.
In April 2021, Beijing Culture issued an announcement that in order to diversify investment risks and alleviate the company's liquidity pressure, 25% of the three films "Fengshen I", "Fengshen II" and "Fengshen III" were respectively given to Tibet Huipuhua Enterprise Management Co., Ltd. (hereinafter referred to as "Tibet Huipuhua"), with a total transfer price of 600 million yuan. As of the date of the announcement, Beijing Culture has received 550 million yuan in the above-mentioned transfer payment from Tibet Huipuhua.
But the $550 million payment failed to save Beijing's culture from the "near fire."
On October 14, Beijing Culture released the third quarter performance forecast, even with the world's highest-grossing female director Jia Ling's "Hello, Li Huanying" "backed", Beijing Culture's net profit attributable to the mother in the first three quarters of 2021 is also expected to lose 23 million yuan - 33 million yuan.
In this regard, Beijing Culture explained that during the reporting period, the revenue of projects such as "Hello, Li Huanying" was recognized, and at the same time, a provision for bad debts was made for some film and television projects, resulting in a year-on-year reduction in the performance of the reporting period.
The outside is windy and rainy, and the interior is not calm.
About two hours before Xinhua published a Weibo post in which Zhang Heng was fined, Beijing Culture issued an announcement that its securities representative, Zhang Linlin, had resigned as a securities representative for personal reasons.
At this time, it was less than a year and a half before Zhang Linlin took up the position.
According to the information, Zhang Linlin was nominated as a representative of securities affairs at the 31st meeting of the 7th Board of Directors of Beijing Culture in June 2020. The previous securities representative, Jiang Yang, has been in office for nearly 7 years.
Coincidentally, Zhang Yunlong, a former director and vice president of Beijing Culture, also resigned in August this year, about three years after he assumed the above position.