范冰冰崔永元,范冰冰致歉后，崔永元发微博说……
范冰冰消失了近120天后范冰冰崔永元，终于带着总8亿余元的税款、滞纳金、罚款和致歉信现身。
今日，税务部门通报了对范冰冰“阴阳合同”等偷逃税问题的调查结果：
从调查核实情况看，范冰冰在电影《大轰炸》剧组拍摄过程中实际取得片酬3000万元，其中1000万元已经申报纳税，其余2000万元以拆分合同方式偷逃个人所得税618万元，少缴营业税及附加112万元，合计730万元。此外，还查出范冰冰及其担任法定代表人的企业少缴税款2.48亿元，其中偷逃税款1.34亿元。
对于范冰冰的处罚如下：
对于上述违法行为，根据国家税务总局指定管辖，江苏省税务局依据《中华人民共和国税收征管法》第三十二、五十二条的规定，对范冰冰及其担任法定代表人的企业追缴税款2.55亿元，加收滞纳金0.33亿元；依据《中华人民共和国税收征管法》第六十三条的规定，对范冰冰采取拆分合同手段隐瞒真实收入偷逃税款处4倍罚款计2.4亿元，对其利用工作室账户隐匿个人报酬的真实性质偷逃税款处3倍罚款计2.39亿元；对其担任法定代表人的企业少计收入偷逃税款处1倍罚款计94.6万元；依据《中华人民共和国税收征管法》第六十九条和《中华人民共和国税收征管法实施细则》第九十三条的规定，对其担任法定代表人的两户企业未代扣代缴个人所得税和非法提供便利协助少缴税款各处0.5倍罚款，分别计0.51亿元、0.65亿元。
依据《中华人民共和国行政处罚法》第四十二条以及《江苏省行政处罚听证程序规则》相关规定，9月26日，江苏省税务局依法先向范冰冰下达《税务行政处罚事项告知书》，对此范冰冰未提出听证申请。9月30日，江苏省税务局依法已向范冰冰正式下达《税务处理决定书》和《税务行政处罚决定书》，要求其将追缴的税款、滞纳金、罚款在收到上述处理处罚决定后在规定期限内缴清。
依据《中华人民共和国刑法》第二百零一条的规定，由于范冰冰属于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，上述定性为偷税的税款、滞纳金、罚款在税务机关下达追缴通知后在规定期限内缴纳的，依法不予追究刑事责任。超过规定期限不缴纳税款和滞纳金、不接受行政处罚的，税务机关将依法移送公安机关处理。
事实清楚了、责任明确了，后续追缴和处罚也将依法进行，然而案件本身反映的深层次问题更值得我们思考。
人民日报对此评论称：
纳税是公民必须履行的一项基本义务，税收也是现代国家得以正常运行的基石。公民依法缴纳一定的税额，国家依法将税收投入基础设施建设和公共资源开发，公民享受这些资源与设施带来的福利和收益，并根据收益再次缴纳合理的税额。在这一循环当中，依法纳税既是权利义务相统一的必然要求，也是促进社会财富分配更加公平的重要一环。对于影视明星这类高收入群体来说，尤其如此。更高的收入，意味着更高的纳税额，和更严格的守法义务。近些年来，越来越多的中国企业家和明星致力于公益事业，用自己的财富回馈社会，这份担当与情怀赢得了粉丝和公众的认可。但如果高收入者反而偷逃税款，挑战法律底线，最终也必然付出惨痛的代价。
Chinese actress Fan Bingbing on Wednesday apologized in a statement posted through her Sina Weibo account, over a tax evasion she was involved in.
The statement was posted hours after the tax bureau unveiled decisions on her punishment for tax evasion.
In the statement, Fan said that she completely accepted the punishment made by the tax bureau, and will “pay the due taxes as well as the penalties by overcoming difficulties with her best efforts.”
“I have gone through unprecedented misery and sufferings recently, and have reflected deeply upon my behaviors,” said Fan in her statement. “I was ashamed of what I have done, and I sincerely apologize to you all.”
The actress also vowed in her statement that she will abide by law in the future as well as the supervision of her company. Her statement was forwarded around 20,000 times within 20 minutes on Sina Weibo, China’s answer to Twitter.
Fan Bingbing has been ordered to pay 884 million yuan (about 128.6 million US dollars) in back taxes and fines, the country’s taxation authorities announced on Wednesday following an investigation into tax evasion by the actress.
In June, Fan was accused of signing two contracts, known as “yin-yang contracts,” one of which is public and used for taxes, and the other is kept off the record. A probe has been conducted by the tax bureau of Jiangsu, following orders from the State Administration of Taxation.
The investigation showed that Fan had evaded a total of 7.3 million yuan (1.06 million US dollars) in taxes for a “yin” or secret contract worth 20 million yuan she signed for shooting the film “Air Strike.” Her taxes had been settled for the “yang” or public contract, which was worth 10 million yuan.
The investigation also showed that her company has evaded 134 million yuan (19.51 million US dollars) in taxes.
Fan will have to pay 596 million yuan (86.7 million US dollars) in penalties for tax evasion, and another 288 million yuan (41.9 million US dollars) in taxes she should have paid.
The 37-year-old actress will not be held criminally liable if she pays the penalty in time, the tax bureau said, adding that the decision was made in accordance with the Chinese Criminal Law.
It is the first time the actress has received an administrative penalty for tax evasion, and she has no record of being subject to any previous criminal punishment for such behavior, the bureau added.
Fan’s agent is under custody for interfering with the tax evasion investigation by asking inspectors to conceal and destroy evidence, including accounting records and documents. The case is still under investigation.
在范冰冰发完致歉信后，崔永元发微博称：“事实再一次证明，（大轰炸）就是大欺诈，参加欺诈的目前已有一人受到处罚。”
范冰冰“阴阳合同案”警示着，法律面前没有例外。范冰冰被责令按期缴纳税款、滞纳金、罚款8亿余元。此案是税务部门近年来处理的个人偷逃税款金额最大的案件，不乏深刻警示。
其一，依法纳税的底线不容触碰。税务部门依法作出处罚，体现了法治精神。诚信纳税，人人有责。公民有依法纳税的义务，影视明星作为公众人物，更应自觉承担社会责任，带头遵纪守法。法律面前人人平等，没有什么“巨星”“豪门”，谁都不能藐视法律、心存侥幸。
其二，文艺工作者不能掉进钱眼里。文艺作品应该把社会效益放在首位，文艺工作者应树立正确的义利观，不能唯利是图，甚至为了牟取利益无视底线、触犯法律。
其三，依法治乱、激浊扬清，影视行业才能健康发展。冰冻三尺非一日之寒。一直以来，影视圈存在天价片酬、“阴阳合同”、偷逃税等诸多问题，社会对此反映强烈。向乱象亮出法治之剑，重塑风清气正、积极向上的演艺圈，顺民意、聚民心，也是影视业健康发展的必然要求。
（中文部分摘自新华网、人民日报）
