考研英语外刊选读｜郑爽偷逃税被追缴并处罚款2.99亿元，张恒涉嫌帮其逃税被立案

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来自China Daily的

新闻消息

外刊原文

Chinese actress handed $46m penalty for evading, underpaying taxes

By Cao Chen | chinadaily.com.cn

Updated: Aug 27, 2021

The Shanghai Municipal Tax Service said that Zheng's salary had also violated the regulations set by the country's broadcasting and taxation authorities in 2018. According to the regulation, regular actors should receive salaries that are no more than 40 percent of the production cost for film and TV works. Lead actors, on the other hand, can be paid up to 70 percent of the total budget.

上海市税务局表示，郑爽的报酬违反了2018年国家广播和税务部门的规定。根据规定，一般演员的工资不得超过影视作品制作成本的40% ，但主演可以拿到总预算的70% 。

Zheng's case is typical of the "yin and yang" contract situation in the film and television industry. The "yin and yang" contract refers to two documents made for the same agreement - the true document is kept between the two parties while the other, containing a lower declared salary, is presented to tax agencies to minimize taxation.

郑爽的案例是影视行业“阴阳”合同的典型案例。”阴阳”合同是指为同一协议而订立的两份文件，真实文件由双方保存，而申报工资较低的另一份文件则提交给税务机关，以尽量减少征税。

The investigations also revealed that Zhang Heng, who was Zheng's former partner and agent in the TV series A Chinese Ghost Story, is suspected of the following: helping Zheng produce the "yin and yang" contract for the TV series, setting up a company to cover the tax evasion, implementing the contract and other issues. Zhang, who was one of the whistleblowers in this case, has been placed under investigation in Shanghai, according to the department. Tax authorities have also filed separate cases against companies that are suspected of involvement in Zheng's case. Taxation departments in China have been strengthening tax supervision on high-income individuals and industries in recent years. The State Taxation Administration said authorities will reinforce supervision and bolster education about the law among film and television companies and practitioners while protecting their rights and interests.

调查也显示郑爽前男友张恒涉嫌协助郑爽制作电视剧“阴阳合约”、公司申报逃税、执行合约及其他违法事宜。张恒曾是郑爽的前合伙人及电视剧《倩女幽魂》的经纪人。据司法部称，张某是此案的揭发者之一，目前正在上海接受调查。税务机关也对涉嫌卷入郑案的公司分别提起了诉讼。近年来，我国税务部门加强了对高收入个人和行业的税收监管。国家财政部赋税署表示，当局将加强监督，在保护影视公司和从业人员合法权益的同时，也应当加强对他们的法律教育。

表达积累

单词

★

penalty 处罚

evade 逃脱，逃避

tax evasion 逃税

underpay 少付，支付……不足

embroil in 卷入，牵连

scandal 丑闻

overdue 逾期未付的

personal income 个人收入

have yet to 有待，仍未

impose on sb. 向……征税

句式

★

Chinese actress Zheng Shuang, who was embroiled in a tax evasion scandal earlier this year, will have to pay 299 million yuan ($46.1 million) in unpaid taxes, overdue fees and fines.

今年早些时候，中国女演员郑爽卷入了一桩逃税丑闻，她须支付人民币2.99亿元(合4610万美元)的未缴税款、滞纳金和罚款.

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