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从刘晓庆到范冰冰,“税”出来的教训

来源: 南方日报网络版     时间: 2019年09月23日 15:15:21
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(四)(天)(后)(,朝)(阳)(法)(院)(在)(全)(国)(瞩)(目)(下)(,判)(定)(其)(中)(668万)(构)(成)(“偷)(税)(罪)(”,并)(处)(罚)(金)(710万)(。晓)(庆)(公)(司)(总)(经)(理)(靖)(军)((刘)(晓)(庆)(的)(妹)(夫)()锒)(铛)(入)(狱)(。
也)(就)(是)(说)(,光)(是)(“偷)(税)(漏)(税)(”并)(不)(一)(定)(构)(成)(“偷)(税)(罪)(”。早)(在)(刘)(晓)(庆)(出)(事)(前)(,著)(名)(歌)(星)(毛)(阿)(敏)(就)(曾)(两)(次)(偷)(税)(被)(处)(罚)(,但)(也)(没)(有)(因)(此)(入)(狱)(。
我)(国)(《刑)(法)(》规)(定)(:单)(位)(犯)(罪)(的)(,对)(单)(位)(判)(处)(罚)(金)(,并)(对)(其)(直)(接)(的)(主)(管)(人)(员)(和)(其)(他)(直)(接)(责)(任)(人)(员)(判)(处)(刑)(罚)(。
再)(看)(税)(务)(机)(关)(对)(刘)(晓)(庆)(事)(件)(的)(处)(理)(决)(定)(书)(,大)(部)(分)(指)(向)(晓)(庆)(公)(司)(,指)(向)(刘)(晓)(庆)(本)(人)(的)(仅)(有)(两)(份)(,主)(要)(是)(其)(名)(下)(三)(套)(房)(产)(所)(获)(租)(金)(未)(“足)(额)(申)(报)(”,需)(补)(交)(税)(费)(和)(罚)(款)(13万)(元)(。
这)(个)(数)(额)(尚)(不)(构)(成)(“犯)(罪)(”。所)(以)(,犯)(罪)(主)(体)(是)(晓)(庆)(公)(司)(,接)(受)(法)(律)(制)(裁)(的)(是)(晓)(庆)(公)(司)(的)(直)(接)(主)(管)(人)(员)(。
晓)(庆)(公)(司)(是)(不)(折)(不)(扣)(的)(家)(族)(企)(业)(,母)(亲)(是)(董)(事)(,妹)(妹)(管)(财)(务)(,妹)(夫)(是)(总)(经)(理)(。刘)(晓)(庆)(虽)(然)(是)(董)(事)(长)(,但)(并)(非)(直)(接)(主)(管)(人)(员)(。
再)(加)(上)(妹)(夫)(靖)(军)(在)(庭)(审)(上)(的)(一)(句)(“税)(务)(上)(的)(事)(情)(,完)(全)(授)(权)(给)(我)(处)(理)(”,检)(察)(机)(关)(据)(此)(认)(定)(,靖)(军)(才)(是)(晓)(庆)(公)(司)(偷)(漏)(税)(行)(为)(的)(直)(接)(责)(任)(人)(。
无)(独)(有)(偶)(,范)(冰)(冰)(的)(爱)(美)(神)(公)(司)(也)(是)(家)(族)(企)(业)(,但)(范)(冰)(冰)(却)(兼)(任)(董)(事)(长)(和)(总)(经)(理)(。按)(照)(“直)(接)(责)(任)(人)(”的)(认)(定)(,她)(原)(本)(极)(有)(可)(能)(被)(追)(究)(刑)(事)(责)(任)(。
但)(我)(国)(刑)(法)(对)(第)(一)(次)(偷)(漏)(税)(,也)(就)(是)(初)(犯)(,有)(个)(免)(于)(刑)(事)(责)(任)(的)(规)(定)(。再)(加)(上)(,关)(键)(时)(刻)(,另)(一)(个)(“靖)(军)(”,也)(就)(是)(范)(冰)(冰)(的)(经)(纪)(人)(牟)(某)(广)(站)(了)(出)(来)(。
所)(以)(,只)(要)(范)(冰)(冰)(及)(其)(公)(司)(在)(规)(定)(期)(限)(内)(缴)(清)(税)(款)(及)(罚)(款)(,她)(就)(可)(以)(不)(用)(坐)(牢)(。
【得)(不)(偿)(失)(的)(逃)(税)(】
就)(在)(税)(务)(机)(关)(做)(出)(处)(罚)(决)(定)(的)(同)(时)(,范)(冰)(冰)(发)(表)(了)(道)(歉)(信)(,表)(示)(会)(尽)(一)(切)(困)(难)(,筹)(措)(资)(金)(,补)(缴)(税)(款)(和)(罚)(金)(。
但)(范)(冰)(冰)(为)(偷)(税)(所)(付)(出)(的)(代)(价)(,很)(可)(能)(远)(远)(不)(止)(8.83亿)(。这)(一)(点)(,我)(们)(可)(以)(从)(十)(几)(年)(前)(的)(刘)(晓)(庆)(身)(上)(看)(到)(诸)(多)(端)(倪)(。
表)(面)(上)(看)(,刘)(晓)(庆)(因)(为)(偷)(税)(,只)(是)(补)(交)(了)(1458万)(元)(税)(款)(,外)(加)(573万)(元)(滞)(纳)(金)(,以)(及)(710万)(罚)(款)(。比)(正)(常)(纳)(税)(多)(支)(付)(了)(近)(1300万)(元)(。
但)(这)(仅)(仅)(是)(直)(接)(损)(失)(,间)(接)(损)(失)(则)(难)(以)(估)(量)(。
2013年)(5月)(,刘)(晓)(庆)(及)(其)(公)(司)(名)(下)(的)(19套)(房)((成)(交)(18套)()在)(北)(京)(拍)(卖)(,共)(筹)(得)(661万)(现)(金)(用)(于)(偿)(还)(税)(款)(。如)(今)(,再)(来)(看)(这)(18套)(房)(产)(的)(市)(场)(价)(值)(:
▲以)(上)(数)(据)(参)(照)(链)(家)(二)(手)(房)(报)(价)(
也)(就)(是)(说)(,如)(果)(晓)(庆)(公)(司)(一)(直)(照)(章)(纳)(税)(,这)(18套)(房)(产)(不)(被)(拍)(卖)(,刘)(晓)(庆)(仅)(凭)(这)(些)(房)(产)(,就)(坐)(拥)(1.5亿)(财)(富)(,是)(她)(正)(常)(纳)(税)(额)(的)(10倍)(以)(上)(!
刘)(晓)(庆)(的)(损)(失)(还)(远)(不)(止)(这)(些)(。在)(大)(明)(星)(的)(光)(环)(下)(,晓)(庆)(公)(司)(运)(作)(的)(《火)(烧)(阿)(房)(宫)(》,还)(没)(有)(开)(拍)(就)(卖)(出)(5000万)(,一)(部)(自)(传)(刚)(取)(了)(个)(书)(名)(就)(卖)(了)(108万)(……
此)(外)(,刘)(晓)(庆)(“消)(失)(”前)(,其)(名)(下)(共)(有)(26家)(公)(司)(,涉)(足)(房)(地)(产)(、食)(品)(饮)(料)(、美)(容)(保)(健)(、装)(潢)(设)(计)(、服)(装)(电)(器)(等)(诸)(多)(行)(业)(。20世)(纪)(末)(的)(时)(候)(,样)(样)(都)(是)(朝)(阳)(产)(业)(。
据)(《我)(的)(自)(白)(录)(》,还)(有)(记)(者)(王)(奎)(庭)(《从)(居)(无)(定)(所)(到)(亿)(万)(富)(婆)(》的)(统)(计)(,仅)(刘)(晓)(庆)(事)(业)(发)(展)(总)(公)(司)(名)(下)(的)(房)(地)(产)(项)(目)(就)(多)(如)(牛)(毛)(:
在)(上)(海)(虹)(桥)(机)(场)(购)(地)(188亩)(,兴)(建)(名)(流)(城)(;
在)(昆)(明)(木)(行)(街)(购)(得)(60亩)(地)(,建)(一)(栋)(姐)(妹)(大)(厦)(;
在)(上)(海)(购)(买)(2000亩)(地)(,兴)(建)(一)(座)(公)(墓)(;
在)(山)(东)(烟)(台)(黄)(金)(地)(段)(购)(入)(80亩)(地)(,建)(造)(综)(合)(性)(的)(商)(业)(大)(楼)(;
在)(上)(海)(火)(车)(站)(附)(近)(购)(得)(3万)(平)(方)(米)(土)(地)(,建)(设)(一)(幢)(商)(业)(大)(厦)(;
在)(香)(港)(,一)(次)(性)(投)(资)(房)(地)(产)(金)(额)(1亿)(多)(元)(……
尽)(管)(这)(些)(投)(资)(,并)(非)(刘)(晓)(庆)(一)(个)(人)(的)(,还)(有)(各)(种)(方)(式)(的)(融)(资)(。但)(刘)(晓)(庆)(在)(其)(中)(所)(占)(的)(资)(产)(,折)(算)(到)(今)(日)(,也)(必)(将)(是)(一)(个)(天)(文)(数)(字)(。
然)(而)(,这)(一)(切)(都)(在)(逃)(税)(事)(件)(后)(戛)(然)(而)(止)(,多)(少)(个)(潜)(在)(的)(“上)(市)(公)(司)(”胎)(死)(腹)(中)(。刘)(晓)(庆)(也)(因)(此)(背)(上)(了)(巨)(额)(的)(债)(务)(和)(税)(款)(,不)(得)(不)(拼)(命)(演)(戏)(来)(还)(债)(。
范)(冰)(冰)(曾)(说)(过)(一)(句)(有)(名)(的)(话)(:我)(不)(用)(嫁)(豪)(门)(,我)(就)(是)(豪)(门)(。
但)(“豪)(门)(”如)(今)(也)(面)(临)(被)(迫)(筹)(钱)(缴)(税)(款)(的)(尴)(尬)(,从)(数)(额)(上)(看)(,范)(冰)(冰)(被)(罚)(金)(额)(远)(远)(高)(于)(当)(年)(的)(刘)(晓)(庆)(。而)(这)(个)(损)(失)(,还)(仅)(仅)(只)(是)(账)(面)(上)(的)(,更)(多)(无)(形)(的)(损)(失)(,则)(难)(以)(估)(量)(。
【依)(法)(纳)(税)(是)(最)(好)(的)(“行)(贿)(”】
无)(论)(明)(星)(、企)(业)(,还)(是)(普)(通)(人)(,依)(法)(纳)(税)(是)(最)(起)(码)(的)(社)(会)(义)(务)(。
尤)(其)(是)(明)(星)(和)(企)(业)(,前)(者)(拿)(着)(远)(高)(于)(普)(通)(人)(的)(收)(入)(,后)(者)(肩)(负)(着)(创)(造)(社)(会)(财)(富)(的)(重)(任)(,更)(应)(该)(成)(为)(纳)(税)(人)(的)(表)(率)(。
2003年)(7月)(,刘)(晓)(庆)(事)(发)(后)(,《法)(制)(晚)(报)(》曾)(指)(出)(,这)(“不)(仅)(仅)(是)(一)(次)(‘杀)(一)(儆)(百)(’的)(特)(例)(,而)(是)(从)(严)(执)(法)(、强)(化)(税)(收)(征)(管)(、惩)(治)(涉)(税)(违)(法)(犯)(罪)(行)(为)(的)(信)(号)(”。
从)(目)(前)(税)(务)(机)(关)(对)(范)(冰)(冰)(的)(处)(罚)(可)(以)(预)(见)(,新)(一)(轮)(对)(明)(星)(逃)(税)(行)(为)(的)(大)(稽)(查)(正)(在)(拉)(网)(。
少)(交)(税)(甚)(至)(不)(交)(税)(是)(大)(多)(数)(企)(业)(,大)(多)(数)(个)(人)(的)(天)(性)(追)(求)(。但)(任)(何)(避)(税)(行)(为)(都)(应)(该)(在)(合)(理)(合)(法)(的)(基)(础)(上)(。
在)(2017年)(的)(中)(国)(绿)(公)(司)(年)(会)(上)(,著)(名)(企)(业)(家)(马)(云)(曾)(经)(讲)(道)(:“企)(业)(存)(在)(感)(的)(最)(好)(方)(式)(就)(是)(依)(法)(纳)(税)(,依)(法)(纳)(税)(就)(是)(给)(政)(府)(最)(好)(的)(‘行)(贿)(’。”
这)(并)(不)(仅)(是)(一)(句)(漂)(亮)(话)(。早)(在)(阿)(里)(创)(业)(初)(期)(,马)(云)(就)(定)(下)(“每)(天)(收)(入)(100万)(,盈)(利)(100万)(,纳)(税)(100万)(”的)(宏)(伟)(目)(标)(。如)(今)(,这)(个)(目)(标)(不)(仅)(已)(完)(成)(,而)(且)(是)(上)(百)(倍)(的)(完)(成)(。
2013年)(,阿)(里)(以)(70亿)(元)(成)(为)(中)(国)(互)(联)(网)(纳)(税)(第)(一)(名)(。到)(了)(2017年)(,纳)(税)(额)(更)(是)(高)(达)(366亿)(,并)(带)(动)(生)(态)(上)(下)(游)(纳)(税)(超)(过)(2900亿)(元)(。
2008年)(,国)(美)(电)(器)(曾)(因)(逃)(税)(受)(过)(处)(罚)(,补)(交)(了)(6791万)(元)(税)(款)(及)(罚)(金)(。此)(后)(,国)(美)(电)(器)(一)(直)(合)(法)(纳)(税)(,即)(便)(掌)(门)(人)(黄)(光)(裕)(身)(陷)(囹)(圄)(也)(不)(例)(外)(。
这)(或)(许)(是)(国)(美)(电)(器)(离)(开)(黄)(光)(裕)(也)(照)(常)(蓬)(勃)(发)(展)(的)(重)(要)(原)(因)(之)(一)(。
【为)(何)(铤)(而)(走)(险)(?】
从)(毛)(阿)(敏)(到)(刘)(晓)(庆)(,再)(到)(今)(天)(的)(范)(冰)(冰)(,一)(大)(堆)(明)(星)(因)(为)(逃)(税)(付)(出)(了)(惨)(痛)(的)(代)(价)(。可)(为)(何)(此)(类)(事)(件)(仍)(然)(层)(出)(不)(穷)(?
首)(要)(原)(因)(自)(然)(是)(这)(些)(明)(星)(人)(物)(自)(身)(的)(迷)(失)(、贪)(婪)(、侥)(幸)(,甚)(至)(狂)(妄)(自)(大)(到)(以)(为)(自)(己)(可)(以)(凌)(驾)(于)(法)(律)(之)(上)(,但)(也)(多)(少)(与)(客)(观)(现)(实)(有)(些)(关)(系)(。
比)(如)(,我)(们)(在)(征)(信)(、税)(收)(征)(管)(、纳)(税)(渠)(道)(等)(环)(节)(上)(还)(存)(在)(不)(足)(,比)(如)(社)(会)(总)(体)(税)(负)(偏)(高)(导)(致)(很)(多)(人)(铤)(而)(走)(险)(等)(等)(。
还)(有)(,如)(果)(有)(关)(部)(门)(能)(真)(正)(从)(行)(动)(上)(尊)(重)(纳)(税)(人)(对)(社)(会)(的)(贡)(献)(,给)(纳)(税)(人)(更)(多)(的)(关)(怀)(,甚)(至)(让)(纳)(税)(人)(知)(道)(自)(己)(所)(纳)(之)(税)(如)(何)(造)(福)(着)(社)(会)(,而)(不)(是)(……或)(许)(也)(会)(减)(少)(很)(多)(的)(偷)(税)(行)(为)(,形)(成)(更)(好)(的)(良)(性)(循)(环)(和)(纳)(税)(文)(化)(。
有)(阳)(光)(大)(道)(可)(走)(的)(人)(,实)(在)(不)(该)(去)(走)(那)(得)(不)(偿)(失)(的)(羊)(肠)(小)(道)(,给)(人)(更)(多)(正)(道)(坦)(途)(去)(走)(,也)(就)(会)(少)(些)(歪)(门)(邪)(道)(。
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