从税务征管视角看郑爽偷逃税
发布日期：2021-11-22
阅读量：4849

上海市税务部门依法对郑爽偷逃税案件进行处理结果如下：

经查，郑爽于2019年主演电视剧《倩女幽魂》，与制片人约定片酬为1.6亿元，实际取得1.56亿元，分为两个部分收取。其中，第一部分4800万元，将个人片酬收入改变为企业收入进行虚假申报、偷逃税款；第二部分1.08亿元，制片人与郑爽实际控制公司签订虚假合同，以“增资”的形式支付，规避行业监管获取“天价片酬”，隐瞒收入进行虚假申报、偷逃税款。在《倩女幽魂》项目中，根据郑爽违法事实认定为偷税4302.7万元，其他少缴税款1617.78万元。同时查明，2018年规范影视行业税收秩序后，郑爽另有其他演艺收入3507万元，同样存在以企业收入名义改变个人收入性质、进行虚假申报的问题，根据郑爽违法事实认定为偷税224.26万元，其他少缴税款1034.29万元。以上合计，郑爽2019年至2020年未依法申报个人收入1.91亿元，偷税4526.96万元，其他少缴税款2652.07万元。

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我们来看看税务局做出如上的处理的具体分析：
税务局依据《中华人民共和国税收征收管理法》第三十二条（具体条款：纳税人未按照规定期限缴纳税款的，扣缴义务人未按照规定期限解缴税款的，税务机关除责令限期缴纳外，从滞纳税款之日起，按日加收滞纳税款万分之五的滞纳金）、第六十三条等规定（具体条款：纳税人伪造、变造、隐匿、擅自销毁账簿、记账凭证，或者在账簿上多列支出或者不列、少列收入，或者经税务机关通知申报而拒不申报或者进行虚假的纳税申报，不缴或者少缴应纳税款的，是偷税。对纳税人偷税的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款百分之五十以上五倍以下的罚款；构成犯罪的，依法追究刑事责任。

扣缴义务人采取前款所列手段，不缴或者少缴已扣、已收税款，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款百分之五十以上五倍以下的罚款；构成犯罪的，依法追究刑事责任。
 
从案件描述来看，郑爽的行为是符合偷税的行为特征。所谓偷税是指行为人采取隐秘手段，蒙蔽税务机关，不缴或者少缴应纳税款的行为。依法追究偷税行为人的行政责任。对纳税人、扣缴义务人偷税的，首先由税务机关追缴其不缴或者少缴的税款、滞纳金，以纠正偷税人的违法行为，保证国家税收不受损失。同时应当由税务机关对其处以不缴或者少缴的税款百分之五十以上五倍以下的罚款。

原税收征收管理法对偷税行为的处罚，并没有规定下限。在实践中，有的税务机关在处理偷税案件时，出于各种因素，对违法行为人给予较轻的罚款处罚的情况较为普遍，这不利于警戒偷税人，不利于维护国家税收征收管理秩序。这次修改，对偷税行为的罚款处罚规定了“百分之五十”这一下限。《中华人民共和国个人所得税法》第二条、第十条、第十一条和《中华人民共和国增值税暂行条例》第一条、第十九条等规定，对郑爽追缴税款、加收滞纳金并处罚款共计2.99亿元。其中，依法追缴税款7179.03万元，加收滞纳金888.98万元；对改变收入性质偷税部分处以4倍罚款，计3069.57万元；对收取所谓“增资款”完全隐瞒收入偷税部分处以5倍“顶格”罚款，计1.88亿元。

因此，本案中罚款有的是四倍、有的是五倍，这是如何确定的？依据《中华人民共和国税收征收管理法》第六十三条第一款规定，对纳税人偷税的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款百分之五十以上五倍以下的罚款。本案中，考虑到郑爽偷逃税案件发生在2018年规范影视行业税收秩序以后，主观故意明显，区分其不同的违法行为，税务机关依法从严进行处罚。其中，对改变收入性质偷税部分，处以4倍罚款；对收取所谓“增资款”完全隐瞒收入偷税部分，由于情节更为严重，处以5倍“顶格”罚款。

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于此同时，有的吃瓜群众也许会问：郑爽与制片人已经解除了“增资”协议。为何还要追缴此部分资金涉及的税款？我们来看看针对这个问题，做如下分析：郑爽于2019年主演电视剧《倩女幽魂》，实际取得片酬1.56亿元，其中的1.08亿元，制片人通过向郑爽实际控制公司“增资”的形式支付。双方先通过签订所谓“增资协议”来规避行业主管部门对“天价片酬”的监管，然后再通过虚假申报偷逃税款。2020年，郑爽与张恒发生纠纷向法院提起民事诉讼后，相关当事人担心“天价片酬”事实败露而解除“增资协议”。依据《中华人民共和国个人所得税法》《中华人民共和国增值税暂行条例》《营业税改征增值税试点实施办法》等相关规定，郑爽在2019年已提供演艺服务并实际取得片酬，已发生税法规定的纳税义务，应当依法申报纳税；解除“增资协议”不改变郑爽未如实申报导致少缴税款的既定事实，也不影响对其偷逃税主观故意行为性质和金额的认定，税务部门因此依法对该部分片酬涉及的税款进行追缴，并加收滞纳金和处以相应罚款。

那么，为什么对于郑爽的偷税行为仅仅是补缴税款，滞纳金和罚款后，就没有再移交司法机关做出其他的处理呢？《中华人民共和国刑法》第二百零一条规定，纳税人有逃避缴纳税款行为的，经税务机关依法下达追缴通知后，补缴应纳税款，缴纳滞纳金，已受行政处罚的，不予追究刑事责任；但是，五年内因逃避缴纳税款受过刑事处罚或者被税务机关给予二次以上行政处罚的除外。本案中，郑爽首次被税务机关按偷税予以行政处罚且此前未因逃避缴纳税款受过刑事处罚，相应的税款及滞纳金已在规定期限内全部缴清。若其能在规定期限内缴清罚款，则依法不予追究刑事责任；若其在规定期限内未缴清罚款，税务机关将依法移送公安机关处理。
专栏：行业动态
作者： 开元弘宇
原文链接： 阅读原文
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FreeMarker template error (HTML_DEBUG mode; use RETHROW in production!)

The following has evaluated to null or missing:
==> langConfig  [in template "public_include/wap/module/version_1/language.html" at line 49, column 14]

----
Tip: If the failing expression is known to be legally refer to something that's sometimes null or missing, either specify a default value like myOptionalVar!myDefault, or use <#if myOptionalVar??>when-present<#else>when-missing</#if>. (These only cover the last step of the expression; to cover the whole expression, use parenthesis: (myOptionalVar.foo)!myDefault, (myOptionalVar.foo)??
----

----
FTL stack trace ("~" means nesting-related):
	- Failed at: #if langConfig.status?string = "false"  [in template "public_include/wap/module/version_1/language.html" at line 49, column 9]
	- Reached through: #include "/public_include/wap/module/...  [in template "tpl/2018/03/22/2620611732914496//wap/com_5.html" at line 5, column 1]
	- Reached through: #include "com_5.html"  [in template "tpl/2018/03/22/2620611732914496//wap/displaynews.html" at line 69, column 6]
----

Java stack trace (for programmers):
----
freemarker.core.InvalidReferenceException: [... Exception message was already printed; see it above ...]
	at freemarker.core.InvalidReferenceException.getInstance(InvalidReferenceException.java:134)
	at freemarker.core.UnexpectedTypeException.newDesciptionBuilder(UnexpectedTypeException.java:80)
	at freemarker.core.UnexpectedTypeException.<init>(UnexpectedTypeException.java:43)
	at freemarker.core.NonHashException.<init>(NonHashException.java:49)
	at freemarker.core.Dot._eval(Dot.java:48)
	at freemarker.core.Expression.eval(Expression.java:81)
	at freemarker.core.BuiltInsForMultipleTypes$stringBI._eval(BuiltInsForMultipleTypes.java:692)
	at freemarker.core.Expression.eval(Expression.java:81)
	at freemarker.core.EvalUtil.compare(EvalUtil.java:111)
	at freemarker.core.ComparisonExpression.evalToBoolean(ComparisonExpression.java:62)
	at freemarker.core.ConditionalBlock.accept(ConditionalBlock.java:48)
	at freemarker.core.Environment.visit(Environment.java:327)
	at freemarker.core.Environment.visit(Environment.java:333)
	at freemarker.core.Environment.include(Environment.java:2509)
	at freemarker.core.Include.accept(Include.java:171)
	at freemarker.core.Environment.visit(Environment.java:327)
	at freemarker.core.Environment.visit(Environment.java:333)
	at freemarker.core.Environment.include(Environment.java:2509)
	at freemarker.core.Include.accept(Include.java:171)
	at freemarker.core.Environment.visit(Environment.java:327)
	at freemarker.core.Environment.visit(Environment.java:333)
	at freemarker.core.Environment.process(Environment.java:306)
	at freemarker.ext.servlet.FreemarkerServlet.processEnvironment(FreemarkerServlet.java:946)
	at freemarker.ext.servlet.FreemarkerServlet.process(FreemarkerServlet.java:910)
	at freemarker.ext.servlet.FreemarkerServlet.doGet(FreemarkerServlet.java:769)
	at javax.servlet.http.HttpServlet.service(HttpServlet.java:622)
	at javax.servlet.http.HttpServlet.service(HttpServlet.java:729)
	at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:292)
	at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:207)
	at org.apache.tomcat.websocket.server.WsFilter.doFilter(WsFilter.java:52)
	at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:240)
	at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:207)
	at com.kenfor.iyong.web.util.filter.NotAllowedToTunFilesFilter.doFilter(NotAllowedToTunFilesFilter.java:154)
	at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:240)
	at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:207)
	at com.kenfor.iyong.web.util.filter.InvalidXSSFilter.doFilter(InvalidXSSFilter.java:40)
	at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:240)
	at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:207)
	at org.springframework.web.filter.CharacterEncodingFilter.doFilterInternal(CharacterEncodingFilter.java:121)
	at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:107)
	at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:240)
	at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:207)
	at org.apache.catalina.core.StandardWrapperValve.invoke(StandardWrapperValve.java:212)
	at org.apache.catalina.core.StandardContextValve.invoke(StandardContextValve.java:106)
	at org.apache.catalina.authenticator.AuthenticatorBase.invoke(AuthenticatorBase.java:502)
	at com.orangefunction.tomcat.redissessions.RedisSessionHandlerValve.invoke(RedisSessionHandlerValve.java:26)
	at org.apache.catalina.core.StandardHostValve.invoke(StandardHostValve.java:141)
	at org.apache.catalina.valves.ErrorReportValve.invoke(ErrorReportValve.java:79)
	at org.apache.catalina.valves.AbstractAccessLogValve.invoke(AbstractAccessLogValve.java:616)
	at org.apache.catalina.core.StandardEngineValve.invoke(StandardEngineValve.java:88)
	at org.apache.catalina.connector.CoyoteAdapter.service(CoyoteAdapter.java:528)
	at org.apache.coyote.ajp.AbstractAjpProcessor.process(AbstractAjpProcessor.java:873)
	at org.apache.coyote.AbstractProtocol$AbstractConnectionHandler.process(AbstractProtocol.java:687)
	at org.apache.tomcat.util.net.NioEndpoint$SocketProcessor.doRun(NioEndpoint.java:1520)
	at org.apache.tomcat.util.net.NioEndpoint$SocketProcessor.run(NioEndpoint.java:1476)
	at java.util.concurrent.ThreadPoolExecutor.runWorker(ThreadPoolExecutor.java:1142)
	at java.util.concurrent.ThreadPoolExecutor$Worker.run(ThreadPoolExecutor.java:617)
	at org.apache.tomcat.util.threads.TaskThread$WrappingRunnable.run(TaskThread.java:61)
	at java.lang.Thread.run(Thread.java:745)
FreeMarker template error: The following has evaluated to null or missing: ==> langConfig [in template "public_include/wap/module/version_1/language.html" at line 49, column 14] ---- Tip: If the failing expression is known to be legally refer to something that's sometimes null or missing, either specify a default value like myOptionalVar!myDefault, or use <#if myOptionalVar??>when-present<#else>when-missing. (These only cover the last step of the expression; to cover the whole expression, use parenthesis: (myOptionalVar.foo)!myDefault, (myOptionalVar.foo)?? ---- ---- FTL stack trace ("~" means nesting-related): - Failed at: #if langConfig.status?string = "false" [in template "public_include/wap/module/version_1/language.html" at line 49, column 9] - Reached through: #include "/public_include/wap/module/... [in template "tpl/2018/03/22/2620611732914496//wap/com_5.html" at line 5, column 1] - Reached through: #include "com_5.html" [in template "tpl/2018/03/22/2620611732914496//wap/displaynews.html" at line 69, column 6] ---- Java stack trace (for programmers): ---- freemarker.core.InvalidReferenceException: [... Exception message was already printed; see it above ...] at freemarker.core.InvalidReferenceException.getInstance(InvalidReferenceException.java:134) at freemarker.core.UnexpectedTypeException.newDesciptionBuilder(UnexpectedTypeException.java:80) at freemarker.core.UnexpectedTypeException.(UnexpectedTypeException.java:43) at freemarker.core.NonHashException.(NonHashException.java:49) at freemarker.core.Dot._eval(Dot.java:48) at freemarker.core.Expression.eval(Expression.java:81) at freemarker.core.BuiltInsForMultipleTypes$stringBI._eval(BuiltInsForMultipleTypes.java:692) at freemarker.core.Expression.eval(Expression.java:81) at freemarker.core.EvalUtil.compare(EvalUtil.java:111) at freemarker.core.ComparisonExpression.evalToBoolean(ComparisonExpression.java:62) at freemarker.core.ConditionalBlock.accept(ConditionalBlock.java:48) at freemarker.core.Environment.visit(Environment.java:327) at freemarker.core.Environment.visit(Environment.java:333) at freemarker.core.Environment.include(Environment.java:2509) at freemarker.core.Include.accept(Include.java:171) at freemarker.core.Environment.visit(Environment.java:327) at freemarker.core.Environment.visit(Environment.java:333) at freemarker.core.Environment.include(Environment.java:2509) at freemarker.core.Include.accept(Include.java:171) at freemarker.core.Environment.visit(Environment.java:327) at freemarker.core.Environment.visit(Environment.java:333) at freemarker.core.Environment.process(Environment.java:306) at freemarker.ext.servlet.FreemarkerServlet.processEnvironment(FreemarkerServlet.java:946) at freemarker.ext.servlet.FreemarkerServlet.process(FreemarkerServlet.java:910) at freemarker.ext.servlet.FreemarkerServlet.doGet(FreemarkerServlet.java:769) at javax.servlet.http.HttpServlet.service(HttpServlet.java:622) at javax.servlet.http.HttpServlet.service(HttpServlet.java:729) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:292) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:207) at org.apache.tomcat.websocket.server.WsFilter.doFilter(WsFilter.java:52) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:240) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:207) at com.kenfor.iyong.web.util.filter.NotAllowedToTunFilesFilter.doFilter(NotAllowedToTunFilesFilter.java:154) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:240) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:207) at com.kenfor.iyong.web.util.filter.InvalidXSSFilter.doFilter(InvalidXSSFilter.java:40) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:240) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:207) at org.springframework.web.filter.CharacterEncodingFilter.doFilterInternal(CharacterEncodingFilter.java:121) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:107) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:240) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:207) at org.apache.catalina.core.StandardWrapperValve.invoke(StandardWrapperValve.java:212) at org.apache.catalina.core.StandardContextValve.invoke(StandardContextValve.java:106) at org.apache.catalina.authenticator.AuthenticatorBase.invoke(AuthenticatorBase.java:502) at com.orangefunction.tomcat.redissessions.RedisSessionHandlerValve.invoke(RedisSessionHandlerValve.java:26) at org.apache.catalina.core.StandardHostValve.invoke(StandardHostValve.java:141) at org.apache.catalina.valves.ErrorReportValve.invoke(ErrorReportValve.java:79) at org.apache.catalina.valves.AbstractAccessLogValve.invoke(AbstractAccessLogValve.java:616) at org.apache.catalina.core.StandardEngineValve.invoke(StandardEngineValve.java:88) at org.apache.catalina.connector.CoyoteAdapter.service(CoyoteAdapter.java:528) at org.apache.coyote.ajp.AbstractAjpProcessor.process(AbstractAjpProcessor.java:873) at org.apache.coyote.AbstractProtocol$AbstractConnectionHandler.process(AbstractProtocol.java:687) at org.apache.tomcat.util.net.NioEndpoint$SocketProcessor.doRun(NioEndpoint.java:1520) at org.apache.tomcat.util.net.NioEndpoint$SocketProcessor.run(NioEndpoint.java:1476) at java.util.concurrent.ThreadPoolExecutor.runWorker(ThreadPoolExecutor.java:1142) at java.util.concurrent.ThreadPoolExecutor$Worker.run(ThreadPoolExecutor.java:617) at org.apache.tomcat.util.threads.TaskThread$WrappingRunnable.run(TaskThread.java:61) at java.lang.Thread.run(Thread.java:745)