Entertainer Zheng Shuang is suspected of signing a "yin-yang contract", splitting his income to obtain "sky-high remuneration", and evading taxes, according to online reports.
What is "Yin and Yang contract", in fact "Yin and Yang contract" is a popular metaphor, not a legal concept. The main feature of the current commonly known as "yin-yang contract" is that two contracts with different amounts are signed for the same taxable behavior. Among them, the real contract amount is higher, and the fake contract amount is lower, and the fake cooperation is used as the basis for the actual tax, so as to achieve the purpose of tax evasion. Zheng Shuangzheng1.6The $100 million split into4800A salary of ten thousand yuan (Yang contract) and an investment in a company1.2Capital increase of 100 million yuan (negative contract). But the question is, why do stars so often sign contracts in this way? The secret is tax avoidance.
According to the characteristics of progressive tax system, stars have the highest personal income tax burden, if in accordance with the national personal income tax collection system, it is obviously not cost-effective for them, as mentioned above.4800Ten thousand performing arts income+1.12Billion studio income "business split, basically has become a new set of star tax avoidance.
If that income1.6If 100 million yuan is directly included in the artist's personal income tax, the tax payable is16000×40%=6400Ten thousand yuan, the star actually got only9600Ten thousand yuan.
If the amount of money is paid to the artist agency in the name of planning, publicity contracts, etc., it will be divided into the artist's wallet through the agency, and it will be subject to VAT6%, additional tax (local tax rate is different, but the amount is small, ignore for the time being), corporate income tax25%, dividend income20%, the total amount of tax is approximately5000About ten thousand, save1000More than ten thousand yuan.
Tax inspectors often verify the contract signing time, contract project category, and project cost and other specific content to find those procedures that are not in line with normal business activities, so whether the taxable service in the contract has occurred is actually the key point to determine whether it constitutes a false contract. If it is found that the contract signed is a shell contract, Article 201 of the Criminal Code of Tax evasion may be involved.
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