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解读影视从业人员“阴阳合同”涉税问题

办案律师/作者: 何观舒 来源:正规的快三平台 日期 : 2018-06-04

解读影视从业人员“阴阳合同”涉税问题

HEGUANSHU: SHUIWUFANZUIANJIANBIANHULVSHI、GUANGQIANGZHENGGUIDEKUAISANPINGTAIXINGSHILVSHIJIZHENGGUIDEKUAISANPINGTAI SHUIWUFANZUIBIANHUYUYANJIUZHONGXINMISHUZHANG

5YUE28RI,ZHIMINGZHUCHIRENCUIYONGYUANZAIQIWEIBOPUGUANGYIFENHETONG,PUGUANGDEHETONGZHONGSHEJILEMINGXINGFANBINGBING,YUEDINGPIANCHOUWEISHUIHOU1000WANYUAN。DIERTIAN,CUIYONGYUANZAIDUPUGUANG“YIRENYICHUXI”,QIANDINGYIXIAOYIDASHUANGHETONG,DAHETONGSHI5000WANYUAN,LIANGFENHETONGGONGJISHOURUSHI6000WANYUAN,DANWEISHUOMINGDAHETONGSHISHUIHOUHAISHISHUIQIAN。SUIHOU,FANBINGBINGGONGZUOSHIDEWEIBOFABUYANZHENGSHENGMINGLIZHENGQINGBAI,DANXIANDECANGBAIWULI。YISHIJIQIQIANCENGLANG,FANBINGBING“SHESHUIMEN”SHIJIANYUYANYULIE。

正规的快三平台6YUE3RI,GUOJIASHUIWUZONGJUXIANCHENGJIANGSUDENGDISHUIWUJIGUANDIAOCHAHESHIYOUGUANYINGSHICONGYERENYUAN“YINYANGHETONG”SHESHUIWENTI,JIANGSUSHENGDIFANGSHUIWUJUZAIJIEDAOGUOJIASHUIWUZONGJUDEYAOQIUHOU,ZUZHIZHUGUANSHUIWUJIGUANYIFAKAIZHANDIAOCHAHESHI。

NEIME,ZANQIEPAOKAIZHEIXIEYULECHENGFEN,CONGFALVZHUANYEDEJIAODUKAN,FANBINGBINGSHIFOUCUNZAICAIYONG“YINYANGHETONG”TAOSHUIDEWENTINI?SHUIWUJIGUANDECHULIBUZHOUSHISHENME?SHIFOUGOUCHENGTAOSHUIZUI?

一、“阴阳合同”涉税问题分析

1.合同的签约主体

正规的快三平台GERENSUODESHUIFAGUIDINGLEBUTONGDENASHUIZHUTISHIYONGBUTONGDESHUILV。YOUXIEMINGXINGCUNZAIZHEZIJIDEGONGZUOSHI,ERGONGZUOSHIDEXINGZHIYIBANSHUYUGETIGONGSHANGHUHUOZHEGERENDUZIQIYE。NEIME,LIANGFENHETONGQIANYUEDEZHUTISHIYANYUANGERENHAISHIGONGZUOSHI?YANYUANGERENDEPIANCHOUSHUYULAOWUBAOCHOUSUODE,SHIYONG20%—40%DECHAOELEIJINSHUILV;GERENDUZIQIYEGERENSUODESHUISHIYONG5%—35%DECHAOELEIJINSHUILV。YINCI,QUEDINGHETONGDEQIANYUEZHUTI,DUIYUZHUNQUESHIYONGSHUILVYOUZHEZHIGUANZHONGYAODEYIYI。

2.合同的签约时间

SHUIFAGUIDINGGERENSUODESHUIDENASHUISHENBAOQIXIAN,GERENDUZIQIYENASHUIRENKEYIFENYUEHUOZHEFENJIYUJIAO,NIANDUZHONG3GEYUENEIJINXINGHUISUANQINGJIAO,DUOTUISHAOBU。QIZHONG,FENYUEYUJIAODE,ZAIMEIYUEZHONGLEZHIHOU15RINEIBANLINASHUISHENBAO;FENJIYUJIAODE,YINGZAIMEIJIZHONGLEZHIHOU15RINEIBANLINASHUISHENBAO。CONGPUGUANGDEHETONGLAIKAN,BINGWEIKANCHUHETONGDEQIANYUESHIJIAN,WULUNSHILAOWUBAOCHOUSUODE,HAISHIJINGYINGSUODE,ZHIYAOHAIZAIFADINGDENASHUISHENBAOQIXIANZHINEI,JIUBUCUNZAISHUISHOUWEIFAXINGWEIDEXIANYI。

3.应纳税额的计算

LIANGFENHETONGBEIPUGUANGYIHOU,YOUXIEFALVHUOZHESHUIWULINGYUDEZHUANYERENYUANYIZUOSHILECUNZAITAOSHUIXINGWEI,BINGANZHAOGONGZIXINJINSUODESHIYONGZUIGAOSHUILV45%,JISUAN6000WANYUANDESHOURUYINGJIAONA2700WANYUANDESHUIKUAN;HUOZHEANLAOWUBAOCHOUSUODEDECHAOELEIJINSHUILVSHIYONG40%DESHUILV,YINGNASHUIEWEI2000DUOWANYUAN。DANZHEIYANGDEJISUANFANGSHISHICUOWU。TAMENMEIYOUFENQINGCHUQIANYUEDEZHUTISHIGERENHAISHIGONGZUOSHI。RUGUOLIANGFENHETONGDEQIANYUEZHUTISHIGEREN,NEIMEANZHAOSHUIFADEGUIDING,YILAOWUBAOCHOUSUODESHIYONG40%JISUANYINGNASHUIE;RUGUOLIANGFENHETONGDEQIANYUEZHUTISHIGONGZUOSHI,ZEYINGANGETIGONGSHANGHUDESHENGCHAN、JINGYINGSUODESHIYONG5%—35%DESHUILVJISUANYINGNASHUIE;RUGUOLIANGFENHETONG,QIZHONGYIFENSHIGEREN,LINGYIFENSHIGONGZUOSHI,ZEYINGFENBIEANLAOWUBAOCHOUSUODEHEGETIGONGSHANGHUDESHENGCHAN、JINGYINGSUODEJISUANYINGNASHUIE。LINGWAI,ZAIPUGUANGDEDEHETONGZHONG,1000WANYUANSHISHUYUSHUIHOUPIANCHOU,ZHEISHIJIANGSHUIFUZHUANYIJIQIYECHENGDAN,YINCIXUYAOJISUANCHUSHUIQIANDEFEIYONGCAINENGJISUANYINGNASHUIE。JIASHELIANGFENHETONGDEFEIYONGDOUSHISHUIQIANSHOURU,BINGQIEANLAOWUBAOCHOUSUODE40%JISUANYINGNASHUIE,NEIME6000WANYUANDEYINGNASHUIEYEZHIWEI1920WANYUAN(HULVESUSUANKOUCHUSHU),BINGWEISHANGSHUSUOSHUODE2000DUOWANYUANHUOZHE2700WANYUAN。RUANGETIGONGSHANGHUDESHENGCHAN、JINGYINGSUODEJISUAN,HAIXUZAIKOUCHUCHENGBENFEIYONGZHICHUEHOU,ZAIJISUANYINGNASHUIE。

二、税务机关“阴阳合同”涉税问题的处理步骤

1.DIAOCHA“YINYANGHETONG”DEZHENSHIXINGYUFOU

CONGCUIYONGYUANPUGUANGDEHETONGLAIKAN,ZHISHIFUYINJIAN,BINGBUSHIHETONGYUANJIAN。YINCI,SHUIWUJIGUANXUYAODIAOCHAHESHIHETONGDEZHENSHIXING。HETONGDEZHENSHIYUFOUSHIGUANJIANSUOZAI,RUGUOCHAZHENGSHUSHI,BINGCUNZAITAOSHUIDEXINGWEI,ZEYIFACHUFA,RUGUOCHAZHENGSHISHIBUFU,ZEBUNENGFA。DANGRAN,XIANGGUANZERENRENYUANYINGDANGJIJIPEIHESHUIWUJIGUANDEDIAOCHAXINGWEI,RUGUOCUNZAITUITUOHUOZHEQITAZUNAOXINGWEIDE,SHUIWUJIGUANJIANGHUIYIFAJIYUXINGZHENGCHUFA。

2.SHIFOUCUNZAITAOSHUIXINGWEI

SHUIWUJIGUANTONGGUODIAOCHAHESHICUNZAI“YINYANGHETONG”YIHOU,HUIJINYIBUDUISHEZHI“YINYANGHETONG”DEXINGWEIJINXINGDIAOCHA。LIANGFENHETONGSHOURUSHIFOUJINXINGNASHUISHENBAOLE,RUGUOHAIMEISHENBAO,SHIGUYIBUSHENBAOHAISHIZAISHENBAOQIXIANZHINEI。BUSHENBAODEMUDESHIFOUWEILETAOSHUI,YIHUOSHIQITAMUDE。

正规的快三平台3.XIADASHUIWUXINGZHENGCHUFAJUEDINGSHU

DUIYUCHASHICUNZAIYISHEZHI“YINYANGHETONG”TAOSHUIXINGWEIDE,SHUIWUJIGUANHUIZHIZUO《SHUIWUXINGZHENGCHUFAJUEDINGSHU》SONGDABEIXINGZHENGCHUFAXIANGDUIREN,XIANGDUIRENYINGZAIGUIDINGDEQIXIANNEIBUJIAOSHUIKUANHEFAKUAN、ZHINAJINDENG。

4.YISONGGONGANJIGUANLIANZHENCHA

正规的快三平台SHUIWUJIGUANXIADA《SHUIWUXINGZHENGCHUFAJUEDINGSHU》HOU,XIANGDUIRENZAIGUIDINGQIXIANZHINEIBINGWEIBUJIAOSHUIKUAN、JIAONAFAJINHUOZHEZHINAJINDE,SHEXIANFANZUIDE,YINGYISONGGONGANJIGUANLIANCHULI。

三、法律责任分析

NEIME,RUGUOSHUIWUJIGUANCHAZHENG“YINYANGHETONG”SHUSHI,BINGQIECUNZAITAOSHUIXINGWEIDE,SHIFOUYIDINGGOUCHENGTAOSHUIZUINI?

正规的快三平台《XINGFA》DIERBAILINGYITIAOGUIDING: “NASHUIRENCAIQUQIPIAN、YINMANSHOUDUANJINXINGXUJIANASHUISHENBAOHUOZHEBUSHENBAO,TAOBIJIAONASHUIKUANSHUEJIAODABINGQIEZHANYINGNASHUIEBAIFENZHISHIYISHANGDE,CHUSANNIANYIXIAYOUQITUXINGHUOZHEJUYI,BINGCHUFAJIN;SHUEJUDABINGQIEZHANYINGNASHUIEBAIFENZHISANSHIYISHANGDE,CHUSANNIANYISHANGQINIANYIXIAYOUQITUXING,BINGCHUFAJIN。

“KOUJIAOYIWURENCAIQUQIANKUANSUOLIESHOUDUAN,BUJIAOHUOZHESHAOJIAOYIKOU、YISHOUSHUIKUAN,SHUEJIAODADE,YIZHAOQIANKUANDEGUIDINGCHUFA。

“DUIDUOCISHISHIQIANLIANGKUANXINGWEI,WEIJINGCHULIDE,ANZHAOLEIJISHUEJISUAN。

“YOUDIYIKUANXINGWEI,JINGSHUIWUJIGUANYIFAXIADAZHUIJIAOTONGZHIHOU,BUJIAOYINGNASHUIKUAN,JIAONAZHINAJIN,YISHOUXINGZHENGCHUFADE,BUYUZHUIJIUXINGSHIZEREN;DANSHI,WUNIANNEIYINTAOBIJIAONASHUIKUANSHOUGUOXINGSHICHUFAHUOZHEBEISHUIWUJIGUANJIYUERCIYISHANGXINGZHENGCHUFADECHUWAI。”

正规的快三平台YINCI,TAOSHUIXINGWEIGOUCHENGTAOSHUIZUIHAIXUFUHE“SHUEJIAODABINGQIEZHANYINGNASHUIEBAIFENZHISHIYISHANG”DEGUIDING,GENJU《ZUIGAORENMINJIANCHAYUAN、GONGANBUGUANYUGONGANJIGUANGUANXIADEXINGSHIANJIANLIANZHUISUBIAOZHUNDEGUIDING(ER)》DEGUIDING,SHUEJIAODADEBIAOZHUNWEIWUWANYUAN。BUYONGJISUANYEZHIDAO,CIANJIANDESHUEKENDINGCHAOGUORUZUIBIAOZHUNSHUE,DANYINGNASHUIEDEBAIFENZHISHIYINGGAIZENMEQUEDING。GENJU《ZUIGAORENMINFAYUANGUANYUSHENLITOUSHUIKANGSHUIXINGSHIANJIANJUTIYINGYONGFALVRUOGANWENTIDEJIESHI》DEGUIDING,“TOUSHUISHUEZHANYINGNASHUIEDEBAIFENBI,SHIZHIYIGENASHUINIANDUZHONGDEGESHUIZHONGTOUSHUIZONGEYUGAINASHUINIANDUYINGNASHUIZONGEDEBILI。BUANNASHUINIANDUQUEDINGNASHUIQIDEQITANASHUIREN,TOUSHUISHUEZHANYINGNASHUIEDEBAIFENBI,ANZHAOXINGWEIRENZUIHOUYICITOUSHUIXINGWEIFASHENGZHIRIQIANYINIANZHONGGESHUIZHONGTOUSHUIZONGEYUGAINIANNASHUIZONGEDEBILIQUEDING。NASHUIYIWUCUNXUQIJIANBUZUYIGENASHUINIANDUDE,TOUSHUISHUEZHANYINGNASHUIEDEBAIFENBI,ANZHAOGESHUIZHONGTOUSHUIZONGEYUSHIJIFASHENGNASHUIYIWUQIJIANYINGDANGJIAONASHUIKUANZONGEDEBILIQUEDING。”YINCI,YINGJISUANCHUYINGNAZONGESHIDUOSHAO,FANGKEJISUANCHUBAIFENBISHIDUOSHAO。

正规的快三平台LINGWAI,YOUXIEYIBUFENRENGENJUERBAILINGYITIAODISIKUANDEGUIDING,DECHUDIYICITAOSHUIZHISHISHOUDAOXINGZHENGCHUFA,CHAOGUOLIANGCICAIGOUCHENGTAOSHUIZUIDEJIELUN。BIZHERENWEIZHEIYANGDESHUOFASHICUOWUDE。TAOSHUIZUIYOUYIGEXINGZHENGCHUFAQIANZHICHENGXU,DANBINGBUSHISHUODIYICITAOSHUIZHISHIXINGZHENGCHUFA,ERSHISHUOYOUTAOSHUIXINGWEIZAI“SHUIWUJIGUANYIFAXIADAZHUIJIAOTONGZHIHOU,BUJIAOYINGNASHUIKUAN,JIAONAZHINAJIN,YISHOUXINGZHENGCHUFADE,BUYUZHUIJIUXINGSHIZEREN”。XUYAOZHUYIDESHI,BIXUSHIBUJIAOYINGNASHUIKUAN,JIAONAZHINAJIN,BINGQIEJIESHOUXINGZHENGCHUFAZHIHOU,CAIHUIBUZHUIJIUXINGSHIZEREN。RUGUOZAISHUIWUJIGUANYIFAXIADAZHUIJIAOTONGZHIHOU,BUBUJIAOSHUIKUAN,BUJIAONAZHINAJIN,BUJIESHOUXINGZHENGCHUFADE,RENGYINGANTAOSHUIZUIZHUIJIUXINGWEIRENDEXINGSHIZEREN。


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何观舒
何观舒经济、税务犯罪案件辩护律师
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