On March 15, China Central Television news released that star Deng Lun had evaded 476582 million yuan of personal income tax, and others had underpaid 139932 million yuan of personal income tax. The fourth Inspection Bureau of Shanghai Municipal Taxation Bureau pursued Deng Lun’s tax payment according to law, collected overdue fines and fined a total of 106 million yuan.
Subsequently, Deng Lun issued a letter of apology through his personal microblog, saying that he was deeply aware of his mistakes, accepted all decisions of the tax authorities and was willing to bear all responsibilities and consequences.
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star reappearance tax evasion
The news shows that recently, according to the clues in tax supervision, the fourth Inspection Bureau of Shanghai Taxation Bureau further analyzed the tax big data and found that Deng Lun was suspected of tax evasion, and carried out a comprehensive and in-depth tax inspection according to law.
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. In the process of tax inspection, Deng Lun was able to actively cooperate with the inspection and take the initiative to pay a supplementary tax of 445503 million yuan. At the same time, he took the initiative to report the tax related violations that the tax authorities have not yet mastered.
Considering the above situation, the fourth Inspection Bureau of Shanghai Municipal Taxation Bureau, in accordance with the individual income tax law of the people’s Republic of China, the law of the people’s Republic of China on the administration of tax collection, the administrative punishment law of the people’s Republic of China and other relevant laws and regulations, and in accordance with the discretion benchmark of Shanghai tax administrative punishment, pursued Deng Lun’s tax payment, collected overdue fines and imposed a fine, A total of 106 million yuan.
Among them, 445503 million yuan, which was falsely declared and evaded taxes for the nature of its fictitious business conversion income, but voluntarily self inspected and paid back, was fined 0.5 times, totaling 222752 million yuan; For the 3.1079 million yuan that was falsely declared and evaded tax but did not take the initiative to make up the tax due to the nature of its fictitious business conversion income, a fine of 4 times, totaling 124316 million yuan, shall be imposed.
A few days ago, the fourth Inspection Bureau of Shanghai Taxation Bureau has delivered the decision on tax administrative punishment to Deng Lun according to law.
The relevant person in charge of the fourth Inspection Bureau of Shanghai Taxation Bureau said that the tax department will continue to strengthen the tax supervision of employees in the cultural and entertainment field, conduct linkage inspection on relevant brokerage companies, brokers and intermediaries that assist in tax evasion, seriously investigate and deal with tax related violations according to law, and constantly improve the tax compliance of employees and enterprises in the cultural and entertainment field, Further create a legal and fair tax environment.
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response from the relevant person in charge of Shanghai Taxation Bureau
Q: Why did the fourth Inspection Bureau of Shanghai Taxation Bureau inspect Deng Lun
A: the Shanghai municipal tax department attaches great importance to and continues to strengthen tax supervision in the field of culture and entertainment, continuously strengthen daily supervision, deeply carry out comprehensive tax management, prompt and coach relevant employees to pay taxes according to law, and urge rectification. In the comprehensive tax treatment in the cultural and entertainment field carried out since last year, through the analysis of tax big data, it was found that Deng Lun was suspected of tax evasion, and the rectification was still incomplete after being reminded and urged by the tax authorities, so he filed a case in accordance with the law and carried out a comprehensive and in-depth tax inspection.
Q: what are the illegal facts of Deng Lun
A: from 2019 to 2020, Deng Lun fictitious business converted personal labor remuneration into enterprise income, made false declaration, evaded taxes, and committed other acts of underpaying taxes. In accordance with the provisions of the individual income tax law of the people’s Republic of China, the law of the people’s Republic of China on the administration of tax collection and other provisions, our Bureau found that the tax evasion was 476582 million yuan and the other tax underpaid was 139932 million yuan.
Q: how are the different penalty multiples determined in this case
A: the first paragraph of Article 63 of the law of the people’s Republic of China on the administration of tax collection stipulates that if a taxpayer evades tax, the tax authorities shall recover the tax he fails to pay or underpaid, and impose a fine of not less than 50% but not more than five times the tax he fails to pay or underpaid. Our bureau adheres to the principle of complying with the law and regulations and giving equal punishment, and has fully considered the facts, nature, circumstances, social harm and other factors of the illegal act to punish Deng Lun. On the one hand, tax evasion and other illegal acts that they take the initiative to correct shall be dealt with leniently according to law. Deng Lun actively cooperates with the inspection and takes the initiative to make up the tax payment. At the same time, he takes the initiative to report the tax related illegal acts that have not been mastered by the tax authorities, which has the initiative to reduce the harmful consequences of the illegal acts and other circumstances. In accordance with the law of the people’s Republic of China on the administration of tax collection, the law of the people’s Republic of China on administrative punishment and other relevant provisions, and in accordance with the discretion benchmark of Shanghai Municipality on tax administrative punishment, our bureau imposed a fine of 0.5 times on Deng Lun’s false declaration and tax evasion of the nature of his fictitious business conversion income, but took the initiative to self inspect the supplementary tax payment. On the other hand, the illegal acts that fail to correct shall be dealt with seriously according to law. Deng Lun fictitious the nature of business conversion income, falsely declared tax evasion, and did not take the initiative to self inspect the supplementary payment, which is of a bad nature. In accordance with the law of the people’s Republic of China on the administration of tax collection, the law of the people’s Republic of China on administrative punishment and other relevant provisions, and in accordance with the discretion benchmark of Shanghai tax administrative punishment, our bureau will impose a heavier punishment and a fine of 4 times.
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has a large number of endorsements and many works to be broadcast
Statistics show that Deng Lun was born in Shijiazhuang, Hebei Province in October 1992 and graduated from the performance Department of Shanghai Drama Academy. A few years ago, after the expiration of the brokerage contract with the former company, Deng Lun set up his own studio and began to develop independently.
Enterprise investigation information shows that Deng Lun currently serves as the legal representative of Deng Lun (Shanghai) film and television culture studio and Zhoushan Deng Lun film and television culture studio.
Among them, Deng Lun (Shanghai) film and television culture studio was established in June 2016. Its business scope covers the exchange and planning of film and Television Cultural and artistic activities, technical development, technical services and technical consulting in the field of film and television culture, film and television drama planning and consulting, etc.
As a well-known Chinese artist, Deng Lun has starred in many film and television dramas and has a large number of commercial endorsements.
According to public information, Deng Lun is currently the spokesperson for Helen Keller glasses, JUNLEBAO Jianchun, corona and other brands, as well as the spokesperson for snowflake show brand in the Asia Pacific region, the spokesperson for Unilever China hair washing and care, and the spokesperson for Qingyang Jinshuang.
among listed companies, Shanghai Bairun Investment Holding Group Co.Ltd(002568) , Sichuan Teway Food Group Co.Ltd(603317) , Jinzai Food Group Co.Ltd(003000) and other companies have mentioned Deng Lun as the spokesperson for the brand image of relevant products of the company
After the news of Deng Lun’s tax evasion was announced, on the afternoon of March 15, yunmi brand quickly issued an announcement to terminate the cooperative relationship with Deng Lun, which is only about 2 hours since his official declaration of Deng Lun as the global brand spokesman.
Immediately, the relevant person in charge of L’Oreal said in the media: “we have terminated our cooperation with Deng Lun”. At the same time, it was found that the official microblog of L’Oreal’s brand Paris L’Oreal had deleted all publicity microblogs about Deng Lun.
In terms of film and television works, Deng Lun has previously participated in many popular film and television dramas and variety shows, such as “sweet honey sinks like frost”, “biography of Chu Qiao”, “Ode to joy 2”, “one thousand and one nights”, “my true friend”, “come on, you’re the best”, “qingyaji”, “escape from the secret room”, “going to the Forbidden City”, “where’s dad 5” and “extreme challenge 6”.
Public information shows that at present, Deng Lun’s works that have not been released include “night traveler”, “qingyaji 2 Taki nocturne”, “graduation season” and so on. In addition, Deng Lun also participated in the variety show “detective 7” being broadcast on Mango TV.
Among the above works, the TV series “night traveler”, starring Deng Lun and Ni Ni, was officially launched in Hengdian Entertainment Co.Ltd(603103) city in July 2021 and finished in November 2021. Its production companies include iqiyi, Zhejiang Yongle Film and television, etc.
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there have been many star online celebrities involved in tax issues
After Fan Bingbing was recovered and fined 884 million yuan for tax evasion in 2018, the tax authorities have continuously strengthened tax supervision in the field of entertainment in recent years.
In September 2021, the Central Propaganda Department issued the notice on carrying out comprehensive management in the field of culture and entertainment, requiring strict investigation and punishment of tax evasion and effective maintenance of market order. Since 2021, many stars and online celebrities have been suspected of tax evasion and punished.
February 22, 2022: according to the official website of the State Administration of Taxation, the network anchor Ping Rong (Network Name: Donkey sister-in-law Ping Rong) is suspected of tax evasion. According to the investigation, Pingrong evaded 192605 million yuan of personal income tax by hiding the commission income of live broadcasting and goods from 2019 to 2020, and failed to declare other production and operation income according to law, underpaying 145072 million yuan of relevant taxes. The Inspection Bureau of Guangzhou Taxation Bureau imposed a fine of 0.6 times on Pingrong, totaling 62.03 million yuan.
December 20, 2021: according to the information from Hangzhou tax bureau, Huang Wei (online name: Weiya) evaded taxes of 643 million yuan by hiding personal income, fictitious business conversion, false declaration of income nature and other ways from 2019 to 2020, and other underpaid taxes of 60 million yuan. She was pursued for taxes, collected overdue fines and fined a total of 1.341 billion yuan.
November 22, 2021: according to the news of China Central Television, in the early stage, the tax department of Hangzhou, Zhejiang Province found that Zhu Chenhui (microblog ID: Sydney Cherie) and Lin Shanshan (microblog ID: Lin Shanshan sunny) were suspected of tax evasion. The Inspection Bureau of Hangzhou Taxation Bureau plans to impose a double fine of 655531 million yuan on Sydney and a double fine of 276725 million yuan on Lin Shanshan.
August 27, 2021: the first inspection bureau of Shanghai Taxation Bureau found out that Zheng Shuang failed to declare personal income of 191 million yuan, evaded tax of 452696 million yuan and underpaid other taxes of 265207 million yuan from 2019 to 2020, and made a decision to recover taxes, impose late fees and impose a fine of 299 million yuan.
Public information shows that big data analysis technology plays an important role in the above tax evasion cases. With the in-depth application of big data, the problem of tax evasion in the field of entertainment may be further solved.
