China Central Television News reported at 16 p.m. on March 15 that Deng Lun, an actor who had starred in many popular dramas such as “fragrant honey is as heavy as frost”, was prosecuted for tax evasion and fined 106 million yuan. The entry then quickly topped the microblog hot search list. As of 16:40, the reading volume had exceeded 550 million.
Then Deng Lun responded on his microblog, saying that he accepted all the decisions of the tax authorities, borne the consequences, and worked hard as always. However, the first hot comment “block it” won 84000 praise, which also indicates the boycott attitude of netizens to him. At present, its tiktok and studio micro-blog have been sealed.
From artists Fan Bingbing and Zheng Shuang to anchor Weiya and Sydney, tax evasion in the entertainment circle occurs frequently. Gong Hanlin, a member of the National Committee of the Chinese people’s Political Consultative Conference (CPPCC), still heard the criticism of star income of hundreds of millions of people for tax evasion. The Deng Lun incident was exposed again. The tax department said it would continue to strengthen the tax supervision of employees in the field of culture and entertainment.
was supervised and urged, but the rectification was still incomplete. Deng Lun “Xi Ti 2-hour spokesperson”
Deng Lun came to prominence in 2012 for his role in the TV series “flowers are not flowers, fog is not fog”. In 2016, he received attention for his starring role in “waiting for migratory birds for 15 years” and “because I met you”. In 2018, he became popular and ushered in the peak of his career because of his cooperation with Yang Zi and Luo Yunxi. In 2019, Deng Lun was shortlisted in Forbes China celebrity list for the first time, ranking 21st. According to statistics, since his debut, he has participated in more than 20 TV dramas and 12 variety shows.
According to the Circular of the fourth Inspection Bureau of Shanghai Taxation Bureau, from 2019 to 2020, Deng Lun made false declaration by changing the nature of income through fictitious business, evaded personal income tax by 476582 million yuan, and others underpaid personal income tax by 139932 million yuan. At that time, it was at the peak of its career.
After being reminded by the tax bureau, Deng lunfang still failed to make thorough rectification. The fourth Inspection Bureau of Shanghai Taxation Bureau punished and recovered 106 million yuan of tax on March 15.
Last week, Deng Lun also appeared in the mango self-made variety “big detective”. After the punishment was announced, netizens successively @ Big detective micro, saying: “work quickly in the later stage”. Under the pressure of successive house collapses in entertainment, the staff responsible for post production are becoming more and more skilled in the business of P-OUT artists with bad deeds.
According to incomplete statistics, Deng Lun currently has more than 15 endorsements, including Bulgari, Suofeiya Home Collection Co.Ltd(002572) , L’Oreal, Unilever, Qingyang, snowflake show, yunmi, Quaker and other brands. Among them, the yunmi endorsement just released for 2 hours was terminated with the announcement of tax penalties, and netizens sent out the laudatory title of “time throwing spokesperson”. Times finance then contacted yunmi and asked whether the star needed compensation. The other party replied vaguely and said, “look at the contract”.
In addition to yunmi, jiuya also announced the termination of cooperation with Deng Lun on her microblog, and snow show and Paris L’Oreal also removed Deng Lun’s publicity materials on their official microblog.
At present, Deng Lun’s upcoming plays include “night traveler” in cooperation with Ni Ni and “graduation season” in cooperation with Zheng Xiujing. Among them, the former is produced by iqiyi. If the film cannot be broadcast, iqiyi will undoubtedly be a heavy hammer for the recent layoffs and self-help.
The film “Qing Ya Ji”, which is to be broadcast, has a bad fate. The first film was forced off the shelves less than 10 days after its release because director Guo Jingming was deeply involved in the storm of plagiarism, with a box office of about 170 million yuan. The second film may be released in the distant future because of Deng Lun. It is said that the investment cost of the two films exceeds 300 million yuan. If they cannot be released, hundreds of millions of yuan will be lost.
In the variety show, the “big detective” being broadcast and the “escape from the chamber of secrets” to be broadcast by Yang Mi, Da Zhang Wei and other guests are home-made variety shows of mango TV. Today’s headache is not only Deng Lun, but also the late stage of mango.
According to tianyancha data, 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. Both studios are Deng Lun’s sole proprietorship, which were established in 2016 and 2018 respectively..
In addition, Deng Lun and faxiaoren jointly founded the hot pot brand “huoshe hot pot”. At present, the store territory has been expanded to Chongqing, Shanghai, Qingdao and other cities. However, Deng Lun himself is not directly related to the hot pot company at the equity level.
After the Deng Lun incident, many netizens held a regretful attitude because of their strong business ability and positive artist image: “why can’t you pay taxes when you earn so much money? How many people are going to collapse their houses?”
billion yuan, frequent tax evasion “legal coffee” in cultural and entertainment circles
In 2018, fan binghe, the legal representative of Jiangsu provincial taxation bureau, was fined nearly 900 million yuan for late payment of taxes, and then served as the legal representative of Jiangsu provincial taxation bureau for late payment of nearly 900 million yuan.
Since then, tax evasion has not converged in the entertainment circle. In April 2021, artist Zheng Shuang was investigated by Shanghai taxation bureau according to law for suspected tax evasion. Four months later, the State Administration of Taxation and the Shanghai Municipal Taxation Bureau issued a statement on Zheng Shuang’s recovery of taxes, an additional late fee and a fine of 299 million yuan.
At the end of the year, the online live broadcasting circle collectively collapsed. In November, online anchor Sydney and Lin Shanshan were prosecuted for taxes, collected late fees and fined 655531 million yuan and 276725 million yuan respectively. In December, Weiya paid taxes and fined a total of 1.341 billion yuan, and the social platform and live broadcast account were banned. At the beginning of 2022, Deng Lun became the first star artist to collapse his house due to tax evasion.
Spokesperson storm thunder has become a problem for many brands. JUNLEBAO just terminated his contract with an Xianzhu yesterday. Bulgari was also affected by Wu Yifan before. Now, they hit Deng Lun’s muzzle by coincidence.
Time finance interviewed Lin Ying, Professor of Hubei Institute of economics and director of Hubei local tax research center, on Deng Lun’s incident. In view of the way that the high-income class may evade taxes, Lin Ying said: “in order to reduce the tax burden, some high-income classes may convert the labor remuneration income into the operating income of individual industrial and commercial households and pay personal income tax by establishing individual studios or sole proprietorship enterprises, so as to achieve the purpose of paying less personal income tax.”
Lin Ying pointed out that according to China’s current individual income tax law, individuals who obtain comprehensive income including labor remuneration use the 7-level excess progressive tax rate. If the individual’s annual comprehensive income is more than 960000 yuan, the maximum tax rate of 45% will apply. Generally speaking, the film remuneration, advertising income and entertainment income obtained by film and television personnel in their personal name belong to labor remuneration in principle, which should be incorporated into comprehensive income and taxed at the tax rate of 45%.
In order to reduce the tax burden, some high-income groups convert the income from labor remuneration into the operating income of individual industrial and commercial households and pay individual income tax through the establishment of individual studios or sole proprietorship enterprises, so as to achieve the purpose of paying less individual income tax.
On the one hand, individual business income uses five levels of excess progressive tax rate, and the maximum tax rate is 35%. Compared with the tax paid according to comprehensive income (including labor remuneration), the tax burden is reduced by 10 percentage points; When calculating personal business income, many expenses can be deducted before tax;
On the other hand, it is also a more important aspect. In order to encourage the public to start businesses, many places use the approved collection method to pay individual income tax on individual business income.
Compared with the verification collection method, the approved tax burden is often lower.
As for the risk of stagnation of acting career, many stars are still desperate, Lin Ying said: “personally, there are three main reasons for this: first, it is driven by the huge interests of tax evasion. The amount of tax evasion detected by Fan Bingbing and Zheng Shuang in recent years is very huge. The amount of tax evasion revealed today is also nearly 50 million yuan. Second, the relatively light illegal cost of tax evasion. According to the criminal law of the people’s Republic of China.” In accordance with the provisions of Article 201, if the tax authorities impose administrative penalties for tax evasion for the first time and have not previously been criminally punished for evading payment of tax, and the above taxes, overdue fines and fines that are characterized as tax evasion are paid within the specified time limit after the tax authorities issue a Notice of recovery, they shall not be investigated for criminal responsibility according to law. The legislative intent of this provision of the criminal law is to learn from the past and avoid the future, treat the disease and save people, which reflects the temperature of the law. But in reality, it is distorted and abused by tax evaders, which forms an embarrassment between the original intention of legislation and the actual state. Third, the weak legal consciousness. “
After the notification by the tax bureau, in Deng Lun’s super words, many fans still called him out to refute the rumor, saying that they did not believe the rumor or or spread the rumor: “when Deng Lun clarifies, they believe in Deng Lun’s character”.
