Original title: Fryer! The company behind Zheng Shuang's 160 million salary was suddenly hit by ST, and 70,000 shareholders stepped on the thunder! A huge loss of 3 billion yuan in 2 years, was reported by real name for financial fraud! The stock price has plummeted by 87%
In the past two days, artist Zheng Shuang was exposed to issues such as 160 million sky-high salary, yin and yang contracts, tax evasion and other issues, detonating public opinion.
Following the investigation of the incident by Shanghai Tax and Beijing Radio and Television, on the morning of April 29, Zheng Shuang's Weibo Affairs Department said: The tax department has been verifying my contract, personal Taxes, everything related to economic contracts. I am willing to accept and cooperate with all investigations.
Subsequently, the responsible comrades of the Beijing Municipal Radio, Film and Television Bureau stated that the investigation procedure had been initiated and the principals of the enterprises involved were interviewed.
The State Administration of Radio, Film and Television also stated today that it has instructed the Beijing Municipal Bureau of Radio, Film and Television to launch an investigation into the production agency of the TV series "A Chinese Ghost Story" suspected of violating the relevant regulations on the allocation of production costs, and firmly supports it. Investigate and deal with issues such as "yin and yang contracts" and "high-priced film remuneration" in accordance with the law.
In the capital market, Beijing Culture (000802.SZ) was the first to be affected. It opened sharply lower in early trading, more than 7%, before rising and turning red. As of today's close, Beijing Culture closed down 5.47 yuan per share, with a total market value of 3.916 billion yuan.
In addition, there have been a series of recent cancellations of star affiliates. People can't help but ask: what happened to the entertainment industry?
Beijing culture was suddenly hit by ST, with huge loss of 30 in 2 years 100 million
Beijing Culture announced on the evening of April 29 that because Suya Jincheng Certified Public Accountants (special general partnership) issued a negative statement on the effectiveness of the company's internal control in 2020 According to the "Internal Control Audit Report" (Su Yashennei  No. 22), in accordance with the provisions of Article 13.3 (4) of the "Shenzhen Stock Exchange Listing Rules", the company's shares will be issued on April 30, 2021. Trading will be suspended for one day from the market opening, and will be subject to "other risk warnings" after trading resumes on May 6, 2021.
At that time, the company's stock abbreviation will be changed from "Beijing Culture" to "ST Beiwen" , with a daily limit of 5% for stock trading.
On the same day, Beijing Culture also announced the 2020 annual performance report and the 2021 first quarter performance report. The company's net loss in 2020 was about 767 million yuan, and the loss in the same period in 2019 was 2.306 billion yuan. The company's net loss in the first quarter of 2021 was about 26.89 million yuan, and the loss in the same period in 2020 was about 19.24 million yuan.
Beijing Culture also issued the "Notice on the fact that some directors cannot guarantee the authenticity, accuracy and completeness of the 2020 annual report and the 2021 first quarter report":
Among them, Director Zhang Yunlong of the company cannot guarantee the truthfulness, accuracy and completeness of the contents of the 2020 annual report , false records. The detailed reasons are: "1. In January 2020, Century Partners, a former wholly-owned subsidiary of Beijing Culture,The former legal person and chairman Lou Xiaoxi was investigated by the public security organ for suspected misappropriation of funds; in December 2020, Beijing Culture was placed on file for investigation by the Beijing Securities Regulatory Bureau. The impact of the 2020 annual report; 2. There are major policy risks in the planning approval of the wholly-owned subsidiary Dongfang Shanshui, and there are major uncertainties in the project development, so it is impossible to judge its impact on the company's 2020 annual report."
The company's independent director Wang Yan cannot guarantee that the company's 2020 annual report and 2021 first quarter report are true, accurate, complete, and falsely recorded. Formation of resolutions, internal control self-assessment, without serious discussion and resolution by the board of directors, whether the substance of economic activities on important matters is true, accurate and complete is not reflected in the annual report.
Zheng Shuang was paid 160 million yuan for Beijing Culture The former subsidiary
It is worth noting that Beijing Culture, a company, has a close relationship with the Zheng Shuang incident that has recently been published with great attention.
Recently, Zhang Heng, who had two children by surrogacy with Zheng Shuang and was in a lawsuit with Zheng Shuang, broke the news on Weibo for "self-certification of innocence" Zheng Shuang evaded tax.
The chat records provided by Zhang Heng with Zheng Shuang, Zheng Shuang's father Zheng Chenghua, and Zheng Shuang's mother Liu Yan show that "A Chinese Ghost Story" (now renamed by Zheng Shuang) The contract for "Only Ask This Life to Love Cangming") includes a "Yang contract" with a salary of 48 million yuan, and a "Yin contract" of 112 million yuan to increase the capital of a company. In addition, in order to pay less tax, Liu Yan also personally taught the method of "tax avoidance".
If the revelations are true, it would be equivalent to Zheng Shuang getting a salary of 160 million yuan for a "A Chinese Ghost Story", which is equivalent to a monthly salary of 10,000 yuan. The sum of the wages of a person in 1333. If Zheng Shuang's 77-day shooting period is calculated, the daily salary is as high as 2.08 million yuan.
A Chinese Ghost Story is produced by Beijing Century Partner Culture Media Co., Ltd. Century Partner was a wholly-owned subsidiary of Beijing Culture.
According to China Fund News, in 2016, Beijing Culture spent 1.35 billion to purchase Century Partners. At the time of the acquisition, Beijing Culture signed a gambling agreement with Century Partners. Century Partners promised that from 2014 to 2017, the net profit would be no less than RMB 90 million, RMB 110 million, RMB 130 million and RMB 150 million. The net profit during the period was 95 million, 114 million, 135 million and 150 million, and it was able to "press the line" to complete the performance every year.
In 2019, the business situation of Century Partners has taken a sharp turn for the worse. Beijing Culture suffered a huge loss of 2.3 billion. The financial report attributed the main reason to the decline in the performance of its subsidiaries "Century Partner and Galaxy Culture", and decided to make a goodwill impairment provision of 1.37 billion to 1.47 billion for Century Partner. It was in 2019 that Zheng Shuang received a salary of 160 million from the "A Chinese Ghost Story" project.
In April 2020, Beijing Culture transferred Century Partners to Beijing Fuyi Xingda Culture Development Co., Ltd. at a low price of 48 million yuan, resulting in a huge amount of goodwill Impairment, Beijing Culture suffered a huge loss of 3.1 billion yuan in two years.
According to the Shanghai Stock Exchange, on April 29, 2020, on the day that Century Partners was transferred at a low price of 48 million yuan, Lou Xiaoxi, chairman of Century Partners, was on WeChat. Bo's real name reported Beijing Culture's "systematic financial fraud". Among them, it is mentioned that "using projects such as "A Chinese Ghost Story" to help subsidiaries that have not completed their performance, and transfer benefits through TV dramas.
shares plunged 87%, The market value is less than 4 billion yuan.
The negative financial situation is constantly superimposed, which has also caused the Beijing cultureThe stock price "falls endlessly".
Beijing Culture's stock price has started a long-term downward trend since it hit an all-time high of 43.17 yuan in June 2015. As of the close on April 29, the stock reported 5.47 yuan, which has fallen by nearly 87% compared with the high point, and the company's latest market value is only less than 4 billion yuan.
Data shows that as of the end of the first quarter of this year, Beijing Culture still had about 71,600 shareholders.
Netizens commented that the yin-yang contract had hollowed out the company.
All official media voices
The State Administration of Radio, Film and Television said that it has instructed the Beijing Municipal Bureau of Radio, Film and Television to investigate the production organization of the TV series "A Chinese Ghost Story" for allegedly violating the production The relevant regulations on the cost allocation ratio initiate an investigation, and at the same time require the Beijing Municipal Bureau of Radio, Film and Television, and the Shanghai Municipal Bureau of Radio, Film and Television to cooperate with the tax authorities to sign a "yin-yang contract" with Zheng Shuang, split income to obtain "astronomical remuneration", and tax evasion. An investigation will be conducted, and any violations of laws and regulations will be dealt with severely.
The State Administration of Radio, Film and Television stated that it will strictly implement the "Notice on Further Strengthening the Creation and Production Management of TV Dramas and Network Dramas" and "On Further Strengthening Radio, Television and Online Audio-visual Art Programs". Management Notice" to further strengthen the management of the TV drama industry.
Beijing Radio, Film and Television Bureau investigated Zheng Shuang for tax evasion and tax evasion, and the company involved was interviewed
According to the Beijing Daily News on the 29th, in response to the reports of Zheng Shuang suspected of tax evasion by the public, the responsible comrades of the Beijing Radio and Television Bureau stated that the investigation process has been launched and an interview has been conducted. The main person in charge of the enterprise involved will conduct a comprehensive inspection of the production costs of the relevant plays and the remuneration of actors.
Next, the Municipal Radio, Film and Television Bureau will strictly implement the management requirements, continue to strengthen supervision, and severely crack down on "yin-yang contracts", "high-priced film remuneration", and tax evasion. Investigate and punish enterprises and individuals that violate the laws and regulations, and create a favorable environment for the healthy development of the TV drama industry.
China Television Association: Society does not provide opportunities for unethical artists to speak up
China Television Association Television On the 29th, the World Professional Ethics Construction Committee issued the initiative "TV art workers must abide by discipline and law and abide by the bottom line of art ethics".
The initiative points out that it is the most basic embodiment of art ethics and the bottom line of behavior for a literary and art worker. Paying taxes according to the law is the basic duty of every citizen and the moral duty of patriotism and law-abiding as stipulated in the constitution. For artists without virtue, the society will never provide them with the opportunity to speak out.
The committee calls on the majority of TV art workers to regard the cultivation of virtue and art as a lifetime practice, abide by the law, cultivate art with morality, cultivate self-discipline, and cherish the times and the people The given stage plays its due role in casting Bacon's soul and promoting the righteousness of the wind.
Comment from the Central Political and Legal Committee: To be a human being, one must be in awe
"News", its heat will always dissipate. Before Zheng Shuang's news became redundant data on the Internet, it had clearly and unmistakably told the "melon-eating masses" a simple truth: to be born as a human being, you must be in awe. That's perhaps the bigger reason why those news exist.
Our society does not exclude public personality, who is not young and frivolous, dare to speak, dare to love, dare to hate, these are the most lovely people when they are young one of the characteristics. But the problem is that being flamboyant doesn't mean that you have no reverence for everything and all standards, repeatedly breaking the bottom line and acting recklessly. If so, it's not "cute", but hateful, hateful, abominable.
Our society respects fame and prestigePeople must have put in more effort than ordinary people, possessed skills that ordinary people do not have, and seized opportunities that ordinary people could not grasp, in order to gain the prestige that ordinary people look up to. But the problem is that prestige doesn't mean "the first in the world", it doesn't mean that you can be high above, be arrogant and domineering. If so, then you don't deserve respect, you can only be cast aside.
Wealth from our social protection efforts, from adequate food and clothing to wealth freedom, from the realization of a well-off life to the pursuit of a higher quality of life, wealth is not difficult to talk about Pursue. But the problem is that you can't ignore it for money, let alone get carried away when you have money, and arrogantly treat everything as a plaything in your hands. If so, it is not called "pursuit of quality", but insanity.
CCTV Commentary: Whoever evades taxes will be in the cold
April 28, CCTV News Weibo commented: "The average daily salary is 2.08 million yuan." Netizens are not only concerned about the abnormally high salary, but also whether the source is legitimate. The regulatory authorities investigate in accordance with the law, which can not only restore the truth, but also protect the dignity of the law. "Learn art first, learn morality first, and act as a person first." If you can't be a law-abiding citizen, once you try the law by yourself, you will be "cool". Signing a "yin-yang contract" is prohibited by regulations; tax evasion is not allowed by law. Only by rectifying the chaos in the industry and returning to the track of the rule of law can the film and television industry develop soundly.
People's Network Comment: "The sky-high salary" is a draw for the film and television industry
According to the official WeChat account of the People's Daily Online Review Department Bo @People's Net commented that in the context of the "salary limit order", the 160 million salary is shocking. We can’t help but ask what kind of high-quality work is it worth so much? Who in the end is helping, can treat the law as nothing? The public expects a truth. "Sky-high remuneration" is not only a drain on the entire film and television industry, but also a boost to the society's money-worshiping atmosphere. It is imperative to remove the "cancer" of sky-high salary. Previously, relevant departments and industry associations have made heavy blows to curb problems such as sky-high remuneration, "yin and yang contracts", and tax evasion. However, in the face of the fast-developing film and television industry and increasingly secretive means of operation, relevant departments still need to strengthen their crackdown efforts. It is hoped that the Chinese film and television industry will no longer be dragged down by "astronomical remuneration".
Xinhuanet Comment: Under the salary limit order, why are celebrities so cool?
"The high salary is higher than the sky." The star's sky-high salary is not a new topic. To this end, relevant departments have issued documents many times, requesting to strengthen the governance of sky-high salary. Some artists have been severely punished for yin-yang contracts and sky-high remuneration. But under the strict order, there are still people who are tempted on the edge of breaking the law.
Why? First of all, of course, someone is willing to pay the money. When a drama can be sold, whether it can be sold at a good price or not, it does not care about quality, but only if there are traffic stars, naturally there is capital for profit, and "forgiving" stars are sitting on the ground and raising prices. In addition, those who give money dare to give, and those who receive money dare to accept, so that under the "salary limit order", some celebrities and film and television companies dare to violate the law and commit crimes against the wind, using "yin-yang contracts" and other loopholes to evade tax and evade taxes. It can be seen that in order to solve the problem of "high-priced film remuneration", we must make efforts in many ways, so as not to give the sky-high film remuneration the opportunity to be tried-and-true.
The majority of netizens look forward to this survey, which will not only see open and transparent results, but also allow the film and television industry to focus on improving the quality of its works. Looking forward to more good dramas with refreshing traffic and word of mouth, rather than individual stars receiving money for "cool".
Zheng Shuang responded that he was willing to accept and cooperate with all investigationsp>
The morning of April 29, Zheng Shuang's Weibo Affairs Department announced on Weibo that the tax department is already verifying my contract, personal taxation, and all related economic contracts. I am willing to accept and cooperate with all investigations, and the results will be announced to the public. Thank you for your attention.
Demystifying celebrity tax evasion routines
On April 29, Red Star Capital Bureau interviewed Haoxin Delin (Chongqing) on Zheng Shuang's alleged tax evasion. ) Jiang Jing, the tax consultant of Tax Agents Co., Ltd.
Jiang Jing told the Red Star Capital Bureau that there are five main cases of star tax evasion and tax evasion:
Signing Yin-yang contract
The so-called "yin-yang contract" means that the parties to the contract conclude two or more contracts with different contents on the same matter, one for internal and one for external , the external part is not the real intention of both parties, but for the purpose of evading state taxation, etc.; the internal part is the real intention of both parties, which can be written or oral.
Establishing a personal studio
According to the tax law, the income tax levied by a star as an individual is tallest. Therefore, stars set up studios, sole proprietorship partnerships, limited liability companies, etc., the tax payment can be paid according to the industrial and commercial households, and the tax payment can be collected together, which can not only deduct a large amount of taxable income, but also reduce the tax rate to 35%. % for relatively low corporate taxes.
Choose the place of registration
There are many "tax havens" at home and abroad, such as brokers of many celebrities Companies, individual studios or media companies are registered in Khorgos. Khorgos, known as a star tax haven, stipulates that by the end of 2020, from the tax year in which the first production and operation income is obtained, there will be five years of tax exemption and five years of tax reduction. Therefore, more than 4,000 companies have been registered in this small city.
Among them, only 2% are entity enterprises, and the remaining 98% are registered enterprises without substantial business operations.
The remuneration is "after-tax"
Because celebrities are no different from ordinary people in taxation rules , Therefore, for stars whose salary is tens of millions or even over 100 million, the higher the salary, the more taxable income. In order to reduce or avoid this "excessive progressive tax rate", many stars will cooperate with partner agencies in private Reach an agreement to circumvent the tax levied by the mark-up by decentralizing the payment method.
Avoid taxes, for example, by instalment payments or multi-stage contracts. It is also common to require producers to pay "after-tax remuneration". Approved star appearance fees in the circle should be pre-tax income, but many stars will require the production company to pay in full according to the after-tax amount.
Equity instead of remuneration
Last year's "salary limit order" made many stars take a different approach and use part of their remuneration converted into equity. Many powerful production companies have established companies through joint-stock companies and converted film remuneration into investment, equity, dividends, etc., in order to lock in the relationship with stars in this new way of dividend distribution. Actors turn into producers and producers. They can not only avoid the target of "excessive pay", but also avoid income taxation. They can also use equity to increase company profits to get more money. .
Interpretation of the possibility of Zheng Shuang's imprisonment< p cms-style="font-L">Is Zheng Shuang’s practice illegal tax evasion? If so, what punishment might she face?
According to "Global People" magazine, Zhang Xiao, a tax lawyer at Hangzhou Jindao Law Firm, said that if Zhang Heng's report is true, Zheng Shuang's behavior has beenconstitutes illegal tax evasion. This means that Zheng Shuang may face double responsibility:
One is administrative responsibility. Violators have to pay taxes and late fees, and be punished for not paying or underpaying A fine of 0.5 times to 5 times the tax amount;
The other is criminal liability. If the crime of tax evasion is constituted, the offender may be sentenced to fixed-term imprisonment or short-term imprisonment , and a fine. According to the provisions of the "Criminal Law", the time to be sentenced to fixed-term imprisonment or short-term detention is related to the seriousness of the party's crime, which may be less than three years, or more than three years and less than seven years.
Zhang Xiao said that from the public information, Zheng Shuang had no record of tax evasion before. Administrative punishment is still possible to avoid "jail".
However, it is not clear what the nature of Zheng Shuang's astronomical salary is and what tax rate is applicable, but because of the huge amount of income involved, the tax he paid The sum of money, late fees and fines should be astronomical for ordinary migrant workers.
According to the information of Qixinbao, Zheng Shuang's 3 companies had their shares frozen, and the enforcement court was the Shanghai Songjiang District People's Court. A total of 15.85 million yuan, and the freezing period is until March 2024.
Recently, many star studios have been cancelled one after another
According to Shandong Business Daily, the reporter sorted out 75 related companies of first-line artists, including Zheng Shuang, Huang Xiaoming, He Jiong, Huang Shengyi, Tang Yan, and Zhao Wei, and found that 75 related companies under the artist's name There are a total of 647, of which 200 have been cancelled. In addition, Huang Xiaoming has the largest number of affiliated companies under the artist's name, with a total of 43 related companies, followed by Zhang Ziyi, with 29 related companies, the largest number of companies among female artists. In addition, Chen Kun has 25, Li Chen has 21, Huang Lei has 20, He Jiong has 19, Chen He has 18, Jin Dong has 18, Zheng Kai has 17, Huang Bo has 16, and Zhao Wei has 14.
In addition, according to the Tianyancha APP, there have been star cancellations recently, including: Wei Daxun, Yao Chen's husband Cao Yu, He Jiong's father, Deng Chao, Tang Yan, Wen Wen, Ma Weiwei, Na Ying (simplified cancellation announcement was later withdrawn), Zhao Benshan, Zhu Zhengting, Meng Meiqi, Wu Xuanyi, Shen Teng, Jing Boran, Wang Qianyuan, etc.
Among them, on April 14th, Tang Yan's affiliated company, Shanghai Tang Yan Film and Television Culture Studio , Shanghai Lulu Film and Television Culture Studio, an affiliated company of the article, was cancelled, and the relevant cancellation studios were wholly-owned by the artist himself.
On April 13, Beijing Yinhe Tree Culture Media Co., Ltd., an affiliated company of Naying, added a simplified cancellation announcement, and the announcement period is until May 3, 2021. Na Ying is the company's largest shareholder, holding 51% of the shares.
On March 29, Ningbo Fenghuoshi Equity Investment Partnership (Limited Partnership) in which Huang Lei and He Jiong participated was cancelled. On March 24, Benshan Media (Hainan) Co., Ltd. was cancelled, and the company was jointly held by Zhao Benshan and Zhao Hengyu.
Previously, many affiliated companies of Lehua's artists Meng Meiqi, Wu Xuanyi and Zhu Zhengting were cancelled. They are Meiyujie Culture and Media Studio in Ningbo High-tech Zone, Xiaoxuan Culture and Media Studio in Ningbo High-tech Zone, and Zhu Zhengting Culture and Media Studio in Ningbo High-tech Zone.
This "Battle Royale" scene can't help but be reminiscent of Fan Bingbing's "Yin-Yang Contract" storm in 2018. Ergos' film and television company.
From June to October 2018, more than 100 Khorgos film and television companies applied for cancellation, including many well-known artists such as Xu Jinglei and Feng Xiaogang as legal persons or holding company. At its peak, the "Ili Daily" published 25 "cancellation announcements" in one day on August 27.
It is worth noting that thisThe former studio has always been regarded as a channel for celebrities to reduce their taxes. In addition, the regulatory authorities are investigating the sky-high remuneration of related entertainers and suspected tax evasion. The emergence of a wave of cancellations has also begun to make the outside world speculate.
Many celebrities cancelled their studios, and Zheng Shuang had an accident. Many people said that this was "pulling out the radish and bringing out the mud".
Zhao Wei's million shares were frozen for three years, involving four A company
On the afternoon of April 29th, the topic of the freezing of millions of shares of the famous movie star Zhao Wei rushed to the top of the hot search.
According to the Tianyancha APP, Zhao Wei’s equity has been frozen recently, and the target companies of the frozen equity are Beijing Prince Cultural Communication Co., Ltd., Long Xuxin (Beijing). ) Commerce and Trade Co., Ltd., Beijing Yiju Creative Technology Co., Ltd., the execution courts are Beijing Second Intermediate People’s Court, and the amount of frozen equity is 2.1 million yuan, 500,000 yuan, and 126,000 yuan respectively, and the freezing period is until April 2024. .
Beijing Prince Culture Communication Co., Ltd. was established in November 2002 , legal representative Wei Qiying, registered capital of 3 million yuan, the company's largest shareholder is Zhao Wei, holding 70% of the shares.
Long Xuxin (Beijing) Trading Co., Ltd. was established in September 2011, The legal representative is Wei Qiying, with a registered capital of 500,000 RMB. The company is wholly-owned by Zhao Wei.
Beijing Yiju Creative Technology Co., Ltd. was established in November 2014. The legal representative is Yang Jianping, and the registered capital is 1.26 million yuan. Zhao Wei holds 10% of the company.
However, there is no detailed report on the specific reasons behind the equity freeze.
Before, Zhao Wei was booming in the business field, and she was once transformed from an actor to an investor. In 2017, she encountered the darkest moment, because in Wan Jia Culture staged a "white wolf with empty gloves" and was finally fined 300,000 yuan by the China Securities Regulatory Commission and banned from entering the securities market for 5 years. Since then, it has gradually faded out of the financial field.Massive information, accurate interpretation, all in Sina Finance APP Responsible editor: Jiang Xiaotong