多部門聯(lián)合發(fā)文治理“陰陽(yáng)合同”、偷逃稅等問(wèn)題

近日，中宣部、文化和旅游部、國(guó)家稅務(wù)總局、國(guó)家廣播電視總局、國(guó)家電影局等聯(lián)合印發(fā)《通知》，要求加強(qiáng)對(duì)影視行業(yè)天價(jià)片酬、“陰陽(yáng)合同”、偷逃稅等問(wèn)題的治理，控制不合理片酬，推進(jìn)依法納稅，促進(jìn)影視業(yè)健康發(fā)展。

The military-themed movie Wolf Warrior 2 features Wu Jing in multiple roles, including director and star, and is set in an unnamed African country facing a civil war. The cast includes Chinese actress Yu Nan and US action star Frank Grillo, who is known for his role as Crossbones in Captain America movies. [Photo provided to China Daily]

Regulators will tighten scrutiny over contracts signed by television show production companies and the participating celebrities to ensure the stars' pay is reasonable, the notice said.

《通知》指出，管理部門要嚴(yán)格規(guī)范電視節(jié)目制作公司與參與節(jié)目的明星簽訂的合同，確保合理片酬。

所謂陰陽(yáng)合同，就是說(shuō)同一筆交易簽訂了一陰一陽(yáng)兩份合同。“陽(yáng)合同”用于報(bào)稅、借貸等官方程序，“陰合同”則用于實(shí)際交易。

“陰陽(yáng)合同”不是娛樂(lè)圈的專利，更不是中國(guó)人的專利。在中外房地產(chǎn)圈，“陰陽(yáng)合同”很常見(jiàn)，其對(duì)應(yīng)的英文是：dual contract。

我們來(lái)看看英文法律在線詞典對(duì)dual contract的釋義：

Dual contract refers to a contract between parties who have made two contracts for the same transaction. Sometimes one contract may be used to defraud another (such as a lender) as to the terms of the parties' actual agreement. This is an illegal or unethical practice of providing two different contracts for the same transaction. Most often, the contract for larger amount is used to apply for a loan and the real contract is for a lower amount.(www. uslegal.com)

陰陽(yáng)合同指交易雙方針對(duì)同一筆交易簽訂兩份合同。有時(shí)候，一份合同可能是為了就實(shí)際成交協(xié)議中的某些條款對(duì)另一方（比如貸款出借方）進(jìn)行欺瞞。同一筆交易有兩份合同是違法且不道德的行為。多數(shù)情況下，數(shù)額較大的那份合同是為了申請(qǐng)貸款，而實(shí)際交易的合同數(shù)額通常較低。

很顯然，上述解釋針對(duì)的是地產(chǎn)圈的“陰陽(yáng)合同”，“陽(yáng)合同”成交數(shù)額高于“陰合同”，這樣可以用“陽(yáng)合同”到銀行申請(qǐng)到更多貸款。而娛樂(lè)圈的“陰陽(yáng)合同”恰好相反，“陽(yáng)合同”數(shù)額較低，用于報(bào)稅（tax declaration），而“陰合同”中實(shí)際拿到手的片酬更高。除了dual contract以外，我們也可以用double contract來(lái)表示“陰陽(yáng)合同”。

《通知》強(qiáng)調(diào)，要制定出臺(tái)影視節(jié)目片酬執(zhí)行標(biāo)準(zhǔn)，明確演員和節(jié)目嘉賓最高片酬限額。

It reiterated a guideline released in September requiring all performers or celebrities of a production, which could be a movie, TV show, or an audiovisual production tailored for video-streaming sites to not be paid more than 40 percent of the production's total cost. In addition, the leading cast members' pay must not exceed 70 percent of the total payment to the cast.

嚴(yán)格落實(shí)已有規(guī)定，每部電影、電視劇、網(wǎng)絡(luò)視聽(tīng)節(jié)目全部演員、嘉賓的總片酬不得超過(guò)制作總成本的40%，主要演員片酬不得超過(guò)總片酬的70%。

同時(shí)還將加大對(duì)偷逃稅行為的懲戒力度。

Aside from the effort to fight unhealthy competition of inflating salaries to recruit celebrities, the authorities also will step up punishment against tax cheating and evasion.

堅(jiān)決糾正高價(jià)邀請(qǐng)明星、競(jìng)逐明星的不良現(xiàn)象，加大對(duì)偷逃稅行為的懲戒力度。

Government funds and tax-free, nonprofit foundations are forbidden to invest in movies, TV shows or online productions which feature strong entertainment and commercial characteristics, the notice said.

政府資金、免稅的公益基金等不得參與投資娛樂(lè)性、商業(yè)性強(qiáng)的影視劇和網(wǎng)絡(luò)視聽(tīng)節(jié)目。

【相關(guān)詞匯】

陰陽(yáng)合同 dual contract/double contract

逃稅 tax evasion

避稅 tax avoidance

一線明星 A-listers

參考來(lái)源：外宣微記

（中國(guó)日?qǐng)?bào)網(wǎng)英語(yǔ)點(diǎn)津 馬文英）