Middle Road Finance and Taxation: Expert in solving fiscal and tax problems in the real estate construction industry
Yesterday, actor Wang Luodan was listed as an executor by the court because of the arrears of project funds, and he first made a dynamic, feeling that it was not easy to be a director, as if he was not affected.
However, some people in the comments are still asking whether the wages are settled.
Previously, the topic of "Wang Luodan's arrears of project payments was enforced" appeared on the hot search, causing many controversies.
According to the enterprise investigation APP, on October 20, Wang Luodan was listed as an executor by the Changping District People's Court of Beijing Municipality, with case number (2021) Jing 0114 Zhi 12123, and the subject of execution was 309,600 yuan.
So is the incident really a simple problem of arrears of works? What is the specific meaning of being listed as a person subject to enforcement, and what is the difference between being included in the "list of judgment defaulters"? Let the tax bacteria take everyone to interpret!
01
300,000 yuan of project money was not paid
The star is listed as the executor
In 2012, Wang Luodan purchased a villa in Changping District for renovation, and without obtaining a state-owned land use certificate, a construction land planning permit and a construction project permit, his father Wang Weixing contracted the project on behalf of Wang Luodan to the engineering party, and the two parties signed the "Project Construction Contract" on December 5, 2012.
After the completion of the project, Wang Luodanfang delayed in organizing acceptance. Wang Weixing pointed out that the other party's construction quality was poor, affecting the occupancy, and the project was postponed at that time, emphasizing that the documents were complete, and also pointed out that the amount of compensation claimed by the plaintiff was incorrect.
Through investigation and evidence collection, the court ruled:
Wang Luodan and Wang Weixing jointly paid TAG Heuer 309,605.1 yuan for the project;
At the same time, TAG Heuer needs to pay 100,000 yuan for the negotiated project; and pay 84,694.08 yuan for the repair cost of the Wang satellite project.
The meaning of this judgment is that Wang Luodan needs to pay the balance of the project of TAG Heuer (although there is a quality problem in the decoration); but, at the same time, as a punishment, TAG Heuer also has to pay the repair cost of Wang Luodan's project.
At present, Wang Luodan Studio has issued a statement that the amount determined in accordance with the effective judgment documents has been remitted to the court's account and fulfilled its due obligations. However, the plaintiff, TAG Heuer, has not paid the fees that should be paid.
The plaintiff, TAG Heuer, has also been listed as a dishonest executor on several occasions. According to the Tianyancha APP, from 2014 to 2018, TAG Heuer was listed as an executor by the Chaoyang District People's Court of Beijing Five times, but all of them failed to perform relevant obligations.
In addition, TAG Heuer was included in the list of abnormal business operations for failing to submit annual report information as required, and its business license has been revoked by the Bureau of Industry and Commerce. At the same time, the shares of the two major shareholders have been frozen.
So what is the meaning of Wang Luodan's "being listed as an executor" and TAG Heuer's "being listed as a dishonest executor"? Is there a difference between the two?
02
"Listed as executor" with
The difference between "being listed as a judgment defaulter"
An executor is a party who, after the expiration of the statutory appeal period or after the final judgment has been rendered, has not performed a court judgment or arbitral award and has entered into enforcement proceedings. After the court has ruled in favor of the plaintiff in the civil lawsuit, if the defendant fails to complete the amount of compensation specified in the judgment within the statutory time limit on the issue of compensation and is enforced by the court, the defendant is said to be the person subject to enforcement of this enforcement.
There are still many differences between Wang Luodan's "being listed as an executor" and TAG Heuer's "being listed as a dishonest executor":
1. Different definitions of roles: The person subject to enforcement who needs to bear the corresponding enforcement obligations through the court judgment can be called the person subject to enforcement when entering the enforcement procedure. On the other hand, the judgment defaulter is on the basis of the judgment debtor, and the court cannot enforce it through means, so that the lawful rights and interests of the executor cannot be guaranteed, and the judgment debtor is actually capable of enforcement.
2. Different influences: The judgment debtor, after being executed, is the same as the average person, and the untrustworthy judgment debtor will be included in the credit reporting system by the court and networked nationwide, which will have a huge impact on the person's credit system in the future.
3. The legal confirmation is different: the person subject to enforcement is the predecessor of the judgment defaulter. Once determined, it is a dishonest executor. A judgment defaulter is a person who has been found to be untrustworthy in the legal sense.
Article 1 of the "Several Provisions of the Supreme People's Court on Publishing Information on the List of Judgment Defaulters" provides that where a person subject to enforcement fails to perform the obligations set forth in an effective legal document and has any of the following circumstances, the people's court shall include him in the list of judgment defaulters and punish him for credit in accordance with law:
(1) Having the capacity to perform but refusing to perform the obligations set forth in effective legal documents;
(2) Obstructing or resisting enforcement by means such as fabricating evidence, violence, or threats;
(3) Circumventing enforcement by means of false litigation, false arbitration, or concealment or transfer of property;
(4) Violating the property reporting system;
(5) Violating the consumption restriction order;
(6) Refusing to perform on the enforcement of the settlement agreement without a legitimate reason. ”
The period for inclusion in the list of judgment defaulters is 2 years. Where persons subject to enforcement use violence or threats to obstruct or resist enforcement where the circumstances are serious, or where there are multiple untrustworthy conduct, it may be extended for 1 to 3 years. Where judgment defaulters actively perform the obligations set forth in effective legal documents or take the initiative to correct untrustworthy conduct, the people's courts may decide to delete information on untrustworthiness in advance.
It can be said that it is very strict! Bosses and accountants should also pay attention to the following behaviors, otherwise they will be blacklisted!
03
What kind of illegal enterprises
Will it be "blacklisted"?
In accordance with the "Measures for the Publication of Information on Cases of Major Tax Violations and Untrustworthiness", cases that meet the following criteria are cases of major tax violations and untrustworthiness:
1. The taxpayer forges, alters, conceals, or destroys the account books or accounting vouchers without authorization, or lists more than one expenditure or does not list or under-lists the income in the account books, or refuses to declare or makes false tax declarations after being notified by the tax authorities, does not pay or underpays the tax payable by more than 1 million yuan, and does not pay or underpays the tax payable in any year, accounting for more than 10% of the total tax payable in each tax type in that year;
2. The taxpayer owes the tax payable, adopts the means of transferring or concealing the property, obstructs the tax authority from recovering the tax owed, and the amount of the tax owed is more than 100,000 yuan;
3. Fraudulently obtaining state export tax rebates;
4. Refusal to pay taxes by means of violence or threats;
5. Falsely issuing special VAT invoices or other invoices used to fraudulently obtain export tax rebates or tax deductions;
6. Falsely issuing 100 ordinary invoices or amounting to more than 400,000 yuan;
7. Privately printing, forging or altering invoices, illegally manufacturing invoice anti-counterfeiting special products, and forging invoice supervision seals;
8. Evading taxes, evading the collection of tax arrears, fraudulently obtaining export tax rebates, tax resistance, false invoicing, etc., and confirming that they have fled (lost contact) after inspection by the tax authorities;
9. Other illegal circumstances are serious and have a relatively large social impact.
Any illegal enterprise that meets the above nine criteria will be included in the "blacklist" of tax violations.
What is the "blacklist" of tax violations?
"Bundle" enterprise tax credit with information on legal persons and financial personnel and include them in the untrustworthiness system, release information on cases of untrustworthiness to the public, and inform the People's Bank of China, public security organs, and other relevant departments, jointly carrying out strict supervision and joint disciplinary action.
Enterprise untrustworthiness is different from enterprise bankruptcy, which is limited to the share of the company's property, while credit involves the individual running the enterprise itself.
04
Illegal enterprises that enter the "blacklist"
What penalties will be imposed?
1. Tax Punishment:
The tax credit rating of the enterprises included in the "blacklist" is directly judged to be D-level, and the corresponding D-level taxpayer management measures are applied;
The most serious situation is that as long as the company's credit is D-level, then no matter how many new companies are established by the original legal representative, all the new companies established will be rated as D-level. Regardless of whether the financial person in charge jumps to the end of the world, as long as he is monitored to serve as the financial leader, the tax credit of the new company he jumps to is also downgraded to D.
Adopt stricter invoice management, export tax rebate review and high-frequency tax inspection for "blacklisted" parties.
2. Joint disciplinary action:
Tax departments periodically push information on parties to major tax violations and untrustworthiness cases to the relevant departments for joint disciplinary action, and the relevant departments are to lawfully employ joint disciplinary action and management measures against the parties, so that untrustworthy taxpayers are "untrustworthy in one place, restricted everywhere".
There are eight main types of undertaking measures:
The first category is restrictive measures on the establishment of financial institutions by judgment defaulters;
The second category is restrictive measures for judgment defaulters to engage in civil and commercial conduct;
The third category is restrictive measures for the access of judgment defaulters to their professions, such as restricting the recruitment (hiring) of them as civil servants or public institution staff;
The fourth category is restrictive measures for judgment defaulters from holding important positions, such as restricting them from serving as directors, supervisors, senior management personnel of financial institutions, etc.;
The fifth category is restrictive measures for judgment defaulters to enjoy preferential policies or honors;
The sixth category is measures to restrict the high consumption and other consumption behaviors of judgment defaulters, such as restricting the use of airplanes, trains, high-speed trains, and restricting children from attending high-fee private schools;
Category 7 is restrictive measures for judgment defaulters to restrict their exit from the country and to convict and punish them;
The eighth category is measures to assist in inquiring into and publicizing information on judgment defaulters.
The "blacklisted" parties will also be subject to restrictive management measures by the relevant departments in terms of obtaining government-supplied land, participating in government procurement activities, and allocating import tariff quotas.
05
Two final words
Although this incident is not a unilateral mistake, this 9-year-long worker struggle to ask for wages has finally made a new progress.
I believe that for Wang Luodan, 300,000 yuan is not much, and I hope that this matter can be properly handled.
But "forced" to fulfill responsibilities after many years is by no means a good case. The reason why public figures are public figures, in the process of enjoying the attention of the people, they also bear the responsibility that the general public does not have, and they need to show the positive energy side to the society so that the public can flaunt them.
"The greater the ability, the greater the responsibility"
I hope that more stars can establish a correct image for the society.