多部门联合发文治理“阴阳合同”、偷逃税等问题

近日，中宣部、文化和旅游部、国家税务总局、国家广播电视总局、国家电影局等联合印发《通知》，要求加强对影视行业天价片酬、“阴阳合同”、偷逃税等问题的治理，控制不合理片酬，推进依法纳税，促进影视业健康发展。

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，管理部门要严格规范电视节目制作公司与参与节目的明星签订的合同，确保合理片酬。

所谓阴阳合同，就是说同一笔交易签订了一阴一阳两份合同。“阳合同”用于报税、借贷等官方程序，“阴合同”则用于实际交易。

“阴阳合同”不是娱乐圈的专利，更不是中国人的专利。在中外房地产圈，“阴阳合同”很常见，其对应的英文是：dual contract。

我们来看看英文法律在线词典对dual contract的释义：

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)

阴阳合同指交易双方针对同一笔交易签订两份合同。有时候，一份合同可能是为了就实际成交协议中的某些条款对另一方（比如贷款出借方）进行欺瞒。同一笔交易有两份合同是违法且不道德的行为。多数情况下，数额较大的那份合同是为了申请贷款，而实际交易的合同数额通常较低。

很显然，上述解释针对的是地产圈的“阴阳合同”，“阳合同”成交数额高于“阴合同”，这样可以用“阳合同”到银行申请到更多贷款。而娱乐圈的“阴阳合同”恰好相反，“阳合同”数额较低，用于报税（tax declaration），而“阴合同”中实际拿到手的片酬更高。除了dual contract以外，我们也可以用double contract来表示“阴阳合同”。

《通知》强调，要制定出台影视节目片酬执行标准，明确演员和节目嘉宾最高片酬限额。

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.

严格落实已有规定，每部电影、电视剧、网络视听节目全部演员、嘉宾的总片酬不得超过制作总成本的40%，主要演员片酬不得超过总片酬的70%。

同时还将加大对偷逃税行为的惩戒力度。

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.

坚决纠正高价邀请明星、竞逐明星的不良现象，加大对偷逃税行为的惩戒力度。

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.

政府资金、免税的公益基金等不得参与投资娱乐性、商业性强的影视剧和网络视听节目。

【相关词汇】

阴阳合同 dual contract/double contract

逃税 tax evasion

避税 tax avoidance

一线明星 A-listers

参考来源：外宣微记

（中国日报网英语点津 马文英）