After Zheng Shuang and Zhang Heng, another star was investigated for tax evasion.
On the 15th, the fourth Inspection Bureau of Shanghai Municipal Taxation Bureau dealt with Deng Lun’s tax evasion case according to law, imposed a total of 106 million yuan on Deng Lun, including tax recovery, overdue fine and fine
According to the investigation, Deng Lun made false declaration by changing the nature of income through fictitious business from 2019 to 2020, evaded personal income tax by 476582 million yuan, and underpaid personal income tax by 139932 million yuan.
subsequently, the “territory” of Deng Lun’s business was exposed, and several corporate brands announced the termination of cooperative relations with Deng Lun
Deng Lun apologizes
micro-blog, shake voice account tiktok
On the 15th, @ Deng Lun sent a letter of apology: in the process of cooperating with the inspection of the tax department, I have deeply reflected on myself and deeply realized my mistakes. I accept all the decisions of the tax authority. I am willing to bear all relevant responsibilities and consequences, and work hard as always. I deeply apologize for the current occupation of public resources by the epidemic.
In addition, 15 afternoon, Deng Lun personal micro-blog, tremble account, Deng Lun tiktok micro-blog account were sealed.
@ Deng Lun’s studio account has also been unable to view on Weibo.
multiple brands terminate cooperation with Deng Lun
According to public information, Deng Lun’s recent endorsement and advertising cooperation brands include JUNLEBAO, L’Oreal, Bulgari, etc. He is also the spokesperson of Unilever China hair washing and care, Qingyang Jinshuang, jiujiuya brand, moccona mocona coffee, yunmi whole house Internet appliance global brand, banbu Babo brand Spokesperson of snow show brand in Asia Pacific region, etc. Landing on its official microblog, you can see many commercial endorsements and advertising cooperation.
after the exposure of Deng Lun’s tax evasion, some brands have announced the termination of cooperation
On the 15th, yunmi’s one-stop whole house intelligence released a statement on its official microblog that yunmi decided to terminate its cooperative relationship with Deng Lun from now on.
This is only two hours since yunmi announced Deng Lun’s endorsement.
Several netizens said that this may be the shortest endorsement in history.
@ moccona mocona coffee deleted Deng Lun’s top microblog@ Suofeiya Home Collection Co.Ltd(002572) replaced the background picture with Deng Lun’s photoP align = “center” Suofeiya Home Collection Co.Ltd(002572) microblog replacement background image. Screenshot
According to China first finance and economics, industry insiders believe that Deng Lun’s commercial endorsement cooperation will drop sharply next, and its resources are likely to be competed by artists with coffee positions.
In addition to business resources, there are also the problems of film and television works and variety shows.
Deng Lun officially entered the performing arts circle in his first TV series “flowers are not flowers, fog is not fog” in 2012. Later, he starred in film and television works such as “Ode to joy 2”, “biography of Chu Qiao”, “fragrant honey is like frost”. Just before that, iqiyi also officially announced that the night traveler starring Deng Lun and Ni Ni will probably be broadcast in 2022. This work is also one of iqiyi’s key plays this year. The production companies include iqiyi, Zhejiang Yongle Film and television production Co., Ltd. and moviebox film industry. In addition, in March 2022, Deng Lun participated in the sixth case of mango TV self-made program detective 7, puppet revenge II, which will be broadcast in (first), (second) and (second). Today, it is unknown whether these film and television works and variety shows to be broadcast will be affected.
The first financial reporter called iqiyi on relevant matters. Iqiyi said that the incident was sudden. At present, there is no information about “night traveler” to disclose.
According to the analysis of insiders, artists’ disturbances have occurred one after another, so there are more and more strict requirements on artistic ethics, income and tax. Once they are identified as problem artists, their works and commercial endorsements will be affected, and the investors behind the project will suffer huge economic losses. Therefore, more and more businesses or investors are willing to choose sports stars as partners to maintain a healthy image and reduce risks.
denglun commercial “territory” exposure
So, what about the business map related to Deng Lun?
Enterprise investigation data show that there are two companies under Deng Lun’s name, namely Deng Lun (Shanghai) film and television culture studio and Zhoushan Deng Lun film and television culture studio. Deng Lun holds 100% of them. Established in 2016 and 2018 respectively.
The company was established in March 2018 with a wholly-owned capital of 1 million yuan, which was registered by Deng Lun film and television studio.
in addition, it is reported that Deng Lun and faxiaoren jointly founded the hot pot brand “huoshe hot pot”
Statistics show that Hebei huoshe Catering Management Co., Ltd. was established in January 2020, and the legal representative, executive director and manager are Guo Jiaxi. Huoshe hotpot affiliated company is not directly related to Deng Lun.
However, there are photos of Deng Lun on the website of huoshe hotpot, and the text shows that “huoshe – Mr. Deng Lun’s own brand company was jointly founded by the founders of huoshe hotpot and their children.”P align = “center” screenshot of huoshe hotpot website.
people’s Daily Comments on Deng Lun’s tax evasion:
incomplete rectification means complete rectification
Informed by the tax department, Deng Lun was recovered and fined 106 million yuan for tax evasion. This is not only an achievement of tax supervision in the field of culture and entertainment, but also a powerful warning to relevant employees to pay taxes according to law. For some time, a number of public influential performing stars and network anchors have been severely investigated and punished according to law on suspicion of tax evasion, releasing a clear signal of strict law enforcement. It is worth noting that due to the incomplete rectification after Deng Lun was reminded and urged, the relevant departments filed a case according to law and carried out comprehensive and in-depth tax inspection. Active error correction, possibly lighter; Failure to correct errors will inevitably lead to heavier punishment. There is “rigidity” and “flexibility” in law enforcement supervision. Reminding and urging is an opportunity to correct mistakes. If you are stubborn, you will only wait for the law to light the sword, which is undoubtedly a way out. Tax compliance is not a trifle, and there is no loophole to exploit. We will do more self-examination and self correction as soon as possible.
cultural and entertainment industry supervision strengthened
On September 18, 2021, the general office of the State Administration of Taxation issued the notice on strengthening the tax management of employees in the field of culture and entertainment, pointing out that it is necessary to carry out tax risk analysis regularly, and give one-to-one risk tips and urge rectification to star artists and network anchors with tax related risks in combination with the final settlement and payment of personal income tax in 2020, Those who can actively report and timely correct tax related problems before the end of 2021 can be given a lighter, mitigated or exempted from punishment according to law; If the tax authorities refuse to cooperate in the investigation, verification and supervision of rectification, they shall be ordered to limit the rectification in accordance with the law, and shall be submitted to the competent department of the industry and the industry association to assist in supervising and urging the rectification; If the circumstances are serious, they shall be seriously investigated and dealt with according to law.
Deng Lun’s tax evasion case is a comprehensive tax treatment in the cultural and entertainment field carried out by the Shanghai tax department since last year. Through the analysis of tax big data, it was found that it was suspected of tax evasion, and the rectification was still incomplete after being reminded and urged by the tax authorities. Therefore, it was filed in accordance with the law and carried out a comprehensive and in-depth tax inspection.
In this regard, Wang Huayu, director and lawyer of the national finance and tax law professional committee of Yingke, said that from the information disclosed at present, Deng Lun’s tax related violations are generally similar to the previous tax evasion cases such as Sydney, Weiya and donkey sister-in-law Ping Rong. The tax department determined that Deng Lun had the tax violation of fictitious business conversion income. Sydney is similar to Deng Lun’s situation. There is a tax violation that fictitious business transforms the income from personal wages, salaries and labor remuneration into the operating income of a sole proprietorship enterprise, that is, fictitious business transforms the nature of income.
In addition, Weiya has three tax violations, including concealing personal income, fictitious business conversion, false declaration of the nature of income, and other underpayment of taxes. Donkey sister-in-law Pingrong has two tax violations, including concealing the Commission of live broadcasting income and underpaying relevant taxes without declaring other production and operation income according to law.
Wang Huayu further pointed out that, “In accordance with the law of the people’s Republic of China on the administration of tax collection Article 63 there are three main types of tax evasion: one is forging, altering, concealing and destroying account books and accounting vouchers without authorization; One is to list more expenses or less or no income in the account book; Another kind is to declare or make false tax declaration after being notified by the tax authority. Due to the high income of employees in the field of culture and entertainment, the types of tax evasion are mostly underdeclaration or non declaration and false declaration. In the traditional environment of film and television industry, the form is mainly yin-yang contract, such as Zheng Shuang. After the emergence of the new business form of network anchor, the way of tax evasion by employees in the field of culture and entertainment is mainly to change the type of income. The case of Deng Lun’s tax evasion is to declare at a lower tax rate instead of the real income to achieve the purpose of paying less tax, which is a difference from the previous star actors in tax violations. “
For more than half a year, many stars and anchors have been investigated and punished for tax evasion, which is not only a manifestation that local tax departments attach great importance to and continue to strengthen tax supervision in the field of culture and entertainment, but also a response to the notice on strengthening tax management of employees in the field of culture and entertainment issued by the State Administration of taxation.
In Wang Huayu’s view, the frequent disclosure of star and anchor tax evasion cases is the strengthened supervision of the relevant departments on the normalization of the entertainment industry. It is not only the rules of the tax law, but also the implementation of the regulation of income and the promotion of common prosperity, and strengthen the regulation and regulation of high income, especially the key crackdown on illegal income behavior.
big data helps again
The Deng Lun tax evasion case is another achievement of big data tax investigation.
In March 2021, the opinions on further deepening the reform of tax collection and management was put forward, “We should strive to build a smart tax with high integration function, high security performance and high application efficiency that focuses on serving taxpayers and payers, takes the reform of electronic invoices as a breakthrough, and takes big tax data as the driving force. We should further promote accurate law enforcement, fine service, accurate supervision and sincere governance, greatly improve tax compliance and social satisfaction, and significantly reduce the collection and payment cost , give full play to the basic, pillar and guarantee role of Taxation in national governance, and provide strong support for promoting high-quality development. “
For big data taxation in the field of culture and entertainment, Wang Huayu believes that the first advantage is that big data has stronger ability to identify tax violations and higher accuracy. Secondly, the technical ability of tax assessment and verification collection has also become stronger and the landing is more effective. At the same time, big data taxation is also more targeted. For different industries and fields, especially specific industries with high income, special inspection can be adopted to achieve the collection and management effect and social effect of tax governance.
“In fact, most of the parties to the case know their own tax problems, and the provisions of relevant regulations, tax types and tax rates are very clear. More importantly, they do not pay enough attention to tax problems and are lucky.” Cai Chang, Professor of the Central University of Finance and economics and director of the tax planning and Law Research Center, said in an interview with the 21st Century Business Herald, “Tax big data includes not only the collection and management data of tax departments, but also the big data of non tax departments, such as industry and commerce, customs, banking, market supervision and other departments. Through the integration of all data, we can realize the multi angle tax related analysis of relevant enterprises and individuals. In application, big data gradually moves towards the construction of algorithm system, that is, the formation of tax big data Data to the evolution logic of tax algorithm, and then find the laws behind the data through cluster analysis, classification analysis, association rule analysis and other methods, so it is easy to find tax problems. “
Cai Chang further analyzed that in the future, tax big data will gradually evolve into smart tax after intelligent analysis of tax big algorithm, forming a thinking mode like human brain, and the grasp of tax risk and tax calculation will be digital, standardized and intelligent.
Source: 21st Century Business Herald (Zheng Zhiwen, Yi Jiaying), China news network, people’s daily, first finance and public information
