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国家税务总局部署开展规范影视行业税收秩序工作

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2018年10月10日

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10月2日,国家税务总局下发通知,部署开展规范影视行业税收秩序工作。
国家税务总局部署开展规范影视行业税收秩序工作

File photo of actress Fan Bingbing. [Photo/VCG]

China's tax authorities reminded filmmakers, television production companies and related sectors, as well as those in high-income brackets, to look closely into their own taxpaying practices before Dec 31.

国家税务总局提醒影视制作行业企业以及高收入从业人员在12月31日前对纳税情况进行自查。

国家税务总局通知明确,从2018年10月10日起,各地税务机关通知本地区影视制作公司(film and television production companies)、经纪公司(talent agencies)、演艺公司(performing companies)、明星工作室(celebrities' studios)等影视行业企业和高收入影视从业人员,根据税收征管法及其实施细则相关规定,对2016年以来的申报纳税情况进行自查自纠(conduct self-inspection)。

Those who make remedial payments to taxation authorities before Dec. 31 will be exempt from administrative punishment and penalties.

对在2018年12月31日前主动补缴税款的,免予行政处罚,不予罚款。

从2019年1月至2月底,税务机关根据纳税人自查自纠等情况,有针对性地督促提醒相关纳税人进一步自我纠正。对经提醒自我纠正的纳税人,可依法从轻、减轻行政处罚;对违法情节轻微的,可免予行政处罚(those who conduct self-correction after targeted reminder will be given a mitigated punishment or be exempt from administrative punishment)。

从2019年3月至6月底,税务机关结合自查自纠、督促纠正等情况,对个别拒不纠正的影视行业企业及从业人员开展重点检查,并依法严肃处理(those who refuse to take action will be severely punished)。

【相关事件回顾】

Actress Fan Bingbing has been ordered to pay more than 800 million yuan in tax and fines, the country's tax authorities said. Although Fan was paid 30 million yuan for her role in the film "Unbreakable Spirit", she only declared 10 million yuan, while the other 20 million yuan was left out of her contract, thus evading 7.3 million yuan in taxes, according to an investigation conducted by the State Administration of Taxation and the Jiangsu Provincial Tax Service, Xinhua reported. Fan and her companies also owe 248 million yuan in taxes, the report said. Authorities have ordered Fan to pay the said taxes, an overdue fee of 33 million yuan and a fine of 596 million yuan based on relevant laws and regulations, Xinhua reported.

我国税务部门近日称,女演员范冰冰被责令补缴超过8亿元的税款以及罚款。据新华社报道,根据国家税务总局以及江苏省税务局的调查,范冰冰因参与电影《大轰炸》拍摄取得片酬3000万元,但只有1000万元申报纳税,其余2000万元以拆分合同手段偷逃税款合计730万元。除此之外,范冰冰及其企业少缴税款2.48亿元。根据相关法律法规,税务部门责令范冰冰补缴上述税款、3300万元滞纳金和5.96亿元罚款。

The local taxation bureau in Wuxi, eastern China's Jiangsu province, was criticized and called out for rectification, and relevant officials were imposed administrative sanctions of warning and record of demerits.

无锡市税务局被责令作出深刻检查,并采取切实措施整改;对相关人员给予行政警告和行政记过处分。


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