崔范之争升级 “阴阳合同”导致众影视股大跌 | 双语阅读

2018-06-0611:47:46 发表评论 122


崔范之争升级 “阴阳合同”导致众影视股大跌 | 双语阅读

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Some of China’s biggest film stars are facing government tax probes after their contracts were leaked online last week, exposing what is thought to be a widespread practice of tax cheating.


On Monday, share prices of some of China’s biggest film houses and talent agencies crashed after news that the State Administration of Taxation would be investigating the film industry practice of signing “yin-and-yang” contracts which name one salary for tax authorities and a larger one as the actual contractual fee.

周一,中国一些最大的电影公司和人才经纪公司的股价大幅下跌,此前有消息称,国家税务总局(State Administration of Taxation)将对电影业内签署“阴阳合同”的行为展开调查。“阴阳合同”是指当事人签署两份合同,将数额较低的报给税务当局纳税,将数额较大的作为实际合同给付酬金。

① probe [prəʊb] n. 探究;探测仪;详尽调查 v. 追问;盘问

例句: The German probe has been joined by U. S. and Russian authorities, according to people familiar with the matter.


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One of the worst hit by the sell-off has been a talent agency associated with Fan Bingbing, China’s highest paid performer, who was ranked by Forbes as the fifth highest-paid actress in the world in 2016. She is shortly to star opposite Jessica Chastain in the film 355.

受到抛售影响最严重的是与中国片酬最高的演员范冰冰有关的一家人才经纪公司。范冰冰在2016年《福布斯》(Forbes)编制的全球女演员片酬排行榜上排名第五。她不久将与杰西卡•查斯坦茵(Jessica Chastain)搭档出演电影《355》。

② sell-off ['selɔ:f] n.(国有企业的)出售;(证券)抛售

例句: The privatization of the electricity industry was the biggest sell-off of them all.


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Shares in Shenzhen-listed Zhejiang Talent Television and Film Co, in which Ms Fan owns a small stake, fell 9 per cent on Monday following the SAT’s announcement on Sunday that it “attaches great importance” to the “recent exposure of issues around the signing of ‘yin and yang contracts’ among film and television employees”.

在深圳上市的唐德影视(Zhejiang Talent Television and Film Co)周一收盘下跌9%,原因是周日国家税务总局发表声明称,“高度重视……近日网上反映有关影视从业人员签订‘阴阳合同’中的涉税问题”。范冰冰持有唐德影视的少数股份。

Entertainment company Huayi Brothers Media Corp fell 10 per cent to a five-year low in Shenzhen, while film and television company Ciwen Media shed 7 per cent.

在深圳上市的娱乐公司华谊兄弟(Huayi Brothers Media Corp)下跌10%,至五年低点,而电影和电视公司慈文传媒(Ciwen Media)收盘下跌7%。

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The issue comes as the salaries of stars balloon in China, which may this year overtake the US as the world’s largest film box office.


Zhu Chuanlu, tax lawyer and partner at Beijing Zhonglun W&D law firm, said so called yin-and-yang contracts are common in industries, from property to construction, and discovery by authorities can often lead to jail time.


③ balloon [bə'luːn] v. 涨大;乘热气球飞行

例句: If inflation picks up in China to the point where the authorities stamp down on domestic demand, thus making the trade surplus balloon.


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Zhejiang Talent said it “has strictly followed relevant laws and regulations and paid taxes according to law”. Huayi Brothers had no comment. Ciwen could not be reached for comment.


The probe by Chinese authorities appears to have been provoked by an online campaign last week to publicise the issue of tax evasion among China’s movie stars. Cui Yongyuan, a TV anchor and entertainment industry gadfly, published documents purporting to be an anonymous yin-and-yang contract last week on his social media account, implying that it might be Ms Fan’s.


④ purport ['pɜː(r)pɔː(r)t] v. 声称;大意是… n. (文件,演说等的)意义;大意

例句: Recent 'research' purporting to show that Chinese food is unhealthy is at best misleading.


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He later clarified that this was not Ms Fan’s contract, but he implied that he had access to other entertainers’ contracts. “I'm not clarifying [the rumour]. I have a drawer of [similar] contracts,” he said in a video interview posted after his original leak.


A representative for Ms Fan’s personal studio said the allegations that she had not paid sufficient taxes on her salary were “an insult” to the actress and accused Mr Cui of “defamation”.


⑤ defamation [.defə'meɪʃ(ə)n] n. 诽谤;诬蔑

例句: In some places, it is not the "defamation" of faith that threatens rights but measures that supposedly defend it.



国家税务总局 State Administration of Taxation(SAT)

个人所得税 individual income tax

企业所得税 income tax on corporate business

纳税申报 tax returns filing

应交税金 tax payable

纳税期限 the assessable period for tax payment

税务调查 tax probe

逃税 tax avoidance

避税 tax evasion

税务欺诈 tax cheating

稽查 inspect

补缴税款 pay an overdue tax bill

滞纳金 penalty fee for overdue payment


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