多部門聯合發文治理“陰陽合同”、偷逃稅等問題

近日，中宣部、文化和旅游部、國家稅務總局、國家廣播電視總局、國家電影局等聯合印發《通知》，要求加強對影視行業天價片酬、“陰陽合同”、偷逃稅等問題的治理，控制不合理片酬，推進依法納稅，促進影視業健康發展。

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，管理部門要嚴格規范電視節目制作公司與參與節目的明星簽訂的合同，確保合理片酬。

所謂陰陽合同，就是說同一筆交易簽訂了一陰一陽兩份合同。“陽合同”用于報稅、借貸等官方程序，“陰合同”則用于實際交易。

“陰陽合同”不是娛樂圈的專利，更不是中國人的專利。在中外房地產圈，“陰陽合同”很常見，其對應的英文是：dual contract。

我們來看看英文法律在線詞典對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)

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

很顯然，上述解釋針對的是地產圈的“陰陽合同”，“陽合同”成交數額高于“陰合同”，這樣可以用“陽合同”到銀行申請到更多貸款。而娛樂圈的“陰陽合同”恰好相反，“陽合同”數額較低，用于報稅（tax declaration），而“陰合同”中實際拿到手的片酬更高。除了dual contract以外，我們也可以用double contract來表示“陰陽合同”。

《通知》強調，要制定出臺影視節目片酬執行標準，明確演員和節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.

嚴格落實已有規定，每部電影、電視劇、網絡視聽節目全部演員、嘉賓的總片酬不得超過制作總成本的40%，主要演員片酬不得超過總片酬的70%。

同時還將加大對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.

堅決糾正高價邀請明星、競逐明星的不良現象，加大對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性、商業性強的影視劇和網絡視聽節目。

【相關詞匯】

陰陽合同 dual contract/double contract

逃稅 tax evasion

避稅 tax avoidance

一線明星 A-listers

參考來源：外宣微記

（中國日報網英語點津 馬文英）