郑爽偷逃税，被罚2.99亿丨Zheng Shuang handed $46m penalty for evading taxes

Chinese actress Zheng Shuang, who was embroiled in a tax evasion scandal earlier this year, will have to pay 299 million yuan ($46.1 million) in unpaid taxes, overdue fees and fines.
今年早些时候卷入逃税丑闻的中国女演员郑爽，将必须支付2.99亿元人民币（4610万美元）的未缴税款、逾期费用和罚金。

According to the Shanghai Municipal Tax Service, the 30-year-old failed to declare 191 million yuan worth of personal income earned over the past two years and had evaded taxes worth 45.27 million yuan. She was also found to have underpaid her taxes by 26.52 million yuan.
根据上海市税务局的数据，这位30岁的女性在过去两年未依法申报个人收入1.91亿元，偷税4526.96万元，其他少缴税款2652.07万元。

Zheng has already paid the evaded taxes and late fees without appealing. She has yet to pay the fine imposed on her.

郑爽已经缴纳了税款和滞纳金，没有提出上诉。她还没有缴清罚款。

The tax service carried out investigations into Zheng's tax issues in April and found that she was paid 156 million yuan for filming the television series A Chinese Ghost Story in 2019. Zheng did not make proper tax declarations and evaded 43.027 million yuan in taxes while underpaying 16.17 million yuan in other types of taxes. She also evaded 12.58 million yuan in taxes for other works.
税务部门在4月对郑爽的税务问题进行了调查，发现她在2019年拍摄电视剧《倩女幽魂》取得了1.56亿元的报酬。郑爽没有进行适当的纳税申报，逃税4302.7万元，同时还有其他少缴税款1617.78万元。她还有其他作品逃税1258万元。

The Shanghai Municipal Tax Service said that Zheng's salary had also violated the regulations set by the country's broadcasting and taxation authorities in 2018. According to the regulation, regular actors should receive salaries that are no more than 40 percent of the production cost for film and TV works. Lead actors, on the other hand, can be paid up to 70 percent of the total budget.

上海市税务局表示，郑爽的工资也违反了国家广播电视总局在2018年制定的规定。根据该规定，普通演员的工资应不超过影视作品制作成本的40%。另一方面，主要演员的片酬可以达到总片酬的70%。

Zheng's case is typical of the "yin and yang" contract situation in the film and television industry. The "yin and yang" contract refers to two documents made for the same agreement — the true document is kept between the two parties while the other, containing a lower declared salary, is presented to tax agencies to minimize taxation.

郑爽的案例是影视行业阴阳合同情况的典型案例。阴阳合同指的是为同一协议制定的两份合同—真正的合同保存在双方之间，而另一份包含较低申报工资的合同则提交给税务机构，以减少税收。

The National Radio and Television Administration announced on Friday that all programs Zheng has participated in, including the TV series A Chinese Ghost Story, should be taken off air. In addition, radio and television broadcasting organizations at all levels are not allowed to feature Zheng in any of their programs.

国家广播电视总局周五宣布，停止播出郑爽已参与的所有节目，包括电视剧《倩女幽魂》。此外，各级广播电视播出机构不得在其任何节目中出现郑爽。

The investigations also revealed that Zhang Heng, who was Zheng's former partner and agent in the TV series A Chinese Ghost Story, is suspected of the following: helping Zheng produce the "yin and yang" contract for the TV series, setting up a company to cover the tax evasion, implementing the contract and other issues.

调查还显示，张恒是郑爽在电视剧《倩女幽魂》中的前搭档和经纪人，他涉嫌同郑爽策划阴阳合同，设立“掩护公司”等事宜，并直接操作合同具体执行。

Zhang, who was one of the whistleblowers in this case, has been placed under investigation in Shanghai, according to the department.

据该部门称，张某是此案的举报人之一，已被安排在上海接受调查。

Tax authorities have also filed separate cases against companies that are suspected of involvement in Zheng's case.

税务部门还对涉嫌参与郑爽案件的公司进行了单独立案。

Taxation departments in China have been strengthening tax supervision on high-income individuals and industries in recent years. The State Taxation Administration said authorities will reinforce supervision and bolster education about the law among film and television companies and practitioners while protecting their rights and interests.

近年来，中国的税务部门持续加强对高收入人群、高风险行业的税收监管。国家税务总局表示，当局将在保障影视企业和从业人员合法权益的同时，加强对影视企业和从业人员的法治宣传教育。

郑爽偷逃税，被罚2.99亿丨Zheng Shuang handed $46m penalty for evading taxes 03:40 Share

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郑爽偷逃税，被罚2.99亿丨Zheng Shuang handed $46m penalty for evading taxes