國家稅務總局部署開展規(guī)范影視行業(yè)稅收秩序工作

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.

國家稅務總局提醒影視制作行業(yè)企業(yè)以及高收入從業(yè)人員在12月31日前對納稅情況進行自查。

國家稅務總局通知明確，從2018年10月10日起，各地稅務機關通知本地區(qū)影視制作公司(film and television production companies)、經紀公司(talent agencies)、演藝公司(performing companies)、明星工作室(celebrities' studios)等影視行業(yè)企業(yè)和高收入影視從業(yè)人員，根據稅收征管法及其實施細則相關規(guī)定，對2016年以來的申報納稅情況進行自查自糾(conduct self-inspection)。

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

對在2018年12月31日前主動補繳稅款的，免予行政處罰，不予罰款。

從2019年1月至2月底，稅務機關根據納稅人自查自糾等情況，有針對性地督促提醒相關納稅人進一步自我糾正。對經提醒自我糾正的納稅人，可依法從輕、減輕行政處罰;對違法情節(jié)輕微的，可免予行政處罰(those who conduct self-correction after targeted reminder will be given a mitigated punishment or be exempt from administrative punishment)。

從2019年3月至6月底，稅務機關結合自查自糾、督促糾正等情況，對個別拒不糾正的影視行業(yè)企業(yè)及從業(yè)人員開展重點檢查，并依法嚴肅處理(those who refuse to take action will be severely punished)。

【相關事件回顧】

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.

我國稅務部門近日稱，女演員范冰冰被責令補繳超過8億元的稅款以及罰款。據新華社報道，根據國家稅務總局以及江蘇省稅務局的調查，范冰冰因參與電影《大轟炸》拍攝取得片酬3000萬元，但只有1000萬元申報納稅，其余2000萬元以拆分合同手段偷逃稅款合計730萬元。除此之外，范冰冰及其企業(yè)少繳稅款2.48億元。根據相關法律法規(guī)，稅務部門責令范冰冰補繳上述稅款、3300萬元滯納金和5.96億元罰款。

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.

無錫市稅務局被責令作出深刻檢查，并采取切實措施整改;對相關人員給予行政警告和行政記過處分。