范冰冰消失了近120天后，終於帶著總8億餘元的稅款、滯納金、罰款和致歉信現身。
今日，稅務部門通報了對范冰冰“陰陽合同”等偷逃稅問題的調查結果：
從調查核實情況看，范冰冰在電影《大轟炸》劇組拍攝過程中實際取得片酬3000萬元，其中1000萬元已經申報納稅，其餘2000萬元以拆分合同方式偷逃個人所得稅618萬元，少繳營業稅及附加112萬元，合計730萬元。此外，還查出范冰冰及其擔任法定代表人的企業少繳稅款2.48億元，其中偷逃稅款1.34億元。
對於范冰冰的處罰如下：
對於上述違法行為，根據國家稅務總局指定管轄，江蘇省稅務局依據《中華人民共和國稅收徵管法》第三十二、五十二條的規定，對范冰冰及其擔任法定代表人的企業追繳稅款2.55億元，加收滯納金0.33億元；依據《中華人民共和國稅收徵管法》第六十三條的規定，對范冰冰採取拆分合同手段隱瞞真實收入偷逃稅款處4倍罰款計2.4億元，對其利用工作室賬戶隱匿個人報酬的真實性質偷逃稅款處3倍罰款計2.39億元；對其擔任法定代表人的企業少計收入偷逃稅款處1倍罰款計94.6萬元；依據《中華人民共和國稅收徵管法》第六十九條和《中華人民共和國稅收徵管法實施細則》第九十三條的規定，對其擔任法定代表人的兩戶企業未代扣代繳個人所得稅和非法提供便利協助少繳稅款各處0.5倍罰款，分別計0.51億元、0.65億元。
依據《中華人民共和國行政處罰法》第四十二條以及《江蘇省行政處罰聽證程序規則》相關規定，9月26日，江蘇省稅務局依法先向范冰冰下達《稅務行政處罰事項告知書》，對此范冰冰未提出聽證申請。9月30日，江蘇省稅務局依法已向范冰冰正式下達《稅務處理決定書》和《稅務行政處罰決定書》，要求其將追繳的稅款、滯納金、罰款在收到上述處理處罰決定後在規定期限內繳清。
依據《中華人民共和國刑法》第二百零一條的規定，由於范冰冰屬於首次被稅務機關按偷稅予以行政處罰且此前未因逃避繳納稅款受過刑事處罰，上述定性為偷稅的稅款、滯納金、罰款在稅務機關下達追繳通知後在規定期限內繳納的，依法不予追究刑事責任。超過規定期限不繳納稅款和滯納金、不接受行政處罰的，稅務機關將依法移送公安機關處理。
事實清楚了、責任明確了，後續追繳和處罰也將依法進行，然而案件本身反映的深層次問題更值得我們思考。
人民日報對此評論稱：
納稅是公民必須履行的一項基本義務，稅收也是現代國家得以正常運行的基石。公民依法繳納一定的稅額，國家依法將稅收投入基礎設施建設和公共資源開發，公民享受這些資源與設施帶來的福利和收益，並根據收益再次繳納合理的稅額。在這一循環當中，依法納稅既是權利義務相統一的必然要求，也是促進社會財富分配更加公平的重要一環。對於影視明星這類高收入群體來說，尤其如此。
更高的收入，意味著更高的納稅額，和更嚴格的守法義務。近些年來，越來越多的中國企業家和明星致力於公益事業，用自己的財富回饋社會，這份擔當與情懷贏得了粉絲和公眾的認可。但如果高收入者反而偷逃稅款，挑戰法律底線，最終也必然付出慘痛的代價。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.
在范冰冰發完致歉信後，崔永元發微博稱：“事實再一次證明，（大轟炸）就是大欺詐，參加欺詐的目前已有一人受到處罰。”
范冰冰“陰陽合同案”警示著，法律面前沒有例外。范冰冰被責令按期繳納稅款、滯納金、罰款8億餘元。此案是稅務部門近年來處理的個人偷逃稅款金額最大的案件，不乏深刻警示。
其一，依法納稅的底線不容觸碰。稅務部門依法作出處罰，體現了法治精神。誠信納稅，人人有責。公民有依法納稅的義務，影視明星作為公眾人物，更應自覺承擔社會責任，帶頭遵紀守法。法律面前人人平等，沒有什麼“巨星”“豪門”，誰都不能藐視法律、心存僥倖。
其二，文藝工作者不能掉進錢眼裡。文藝作品應該把社會效益放在首位，文藝工作者應樹立正確的義利觀，不能唯利是圖，甚至為了牟取利益無視底線、觸犯法律。
其三，依法治亂、激濁揚清，影視行業才能健康發展。冰凍三尺非一日之寒。一直以來，影視圈存在天價片酬、“陰陽合同”、偷逃稅等諸多問題，社會對此反映強烈。向亂象亮出法治之劍，重塑風清氣正、積極向上的演藝圈，順民意、聚民心，也是影視業健康發展的必然要求。
（中文部分摘自新華網、人民日報）
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