On October 3, 2018 (August 24, 2018 in the lunar calendar), Fan Bingbing's "tax evasion" incident occurred. Tax investigation of Fan Bingbing's "Yin-Yang Contract" and other tax evasion On October 3, 2018,"Xinhua News Agency" issued an article "Taxation departments investigate and punish Fan Bingbing's" Yin-Yang Contract "and other tax evasion issues in accordance with the law", stating that Fan Bingbing's "Yin-Yang Contract" tax-related issues have been ascertained that Fan Bingbing had evaded taxes during the filming of the film "The Bombing" crew and its company's operations. The Jiangsu Provincial Taxation Bureau has ordered him to pay taxes on schedule, late fees, and fines exceeding 883 million yuan. Once the news was released, it attracted public attention and heated discussion. The volume of relevant public opinion reached its peak on October 3. 1. Summarizing the incident 2. Public opinion trends On the morning of October 3, the official Weibo account of Xinhua Agency@Xinhua Viewpoint released a report that "the tax department investigated and dealt with Fan Bingbing's tax evasion issues such as the" Yin-Yang Contract "in accordance with the law," pointing out that Fan Bingbing did evade tax by splitting the contract. The company of which she served as the legal representative also underpaid taxes and was ordered to pay taxes, late fees, and fines exceeding 883 million yuan in accordance with the law. Once the news was released, it quickly triggered reprint reports and focus on netizens by many media such as "China News Network","Legal Network" and "China Net". At noon that day, Fan Bingbing issued a letter of apology through her Weibo account@Fan Bingbing, which further escalated public opinion, helping public opinion reach its peak. On October 8, in accordance with relevant regulations and regulations, the State Administration of Taxation instructed the Jiangsu Province Taxation Bureau to hold accountable relevant units and personnel who had leadership responsibilities for poor management in Fan Bingbing's tax evasion case. Media such as "China News Network","China Economic Network" and "China Network" followed up on this, and public opinion warmed slightly. As the relevant responsible persons were held accountable and time passed, public opinion gradually subsided. However, if Fan Bingbing fails to be timely or shirk his responsibilities in the process of paying taxes and paying fines, it cannot be ruled out that the popularity of public opinion may rise again. 3. Platform analysis In the "Fan Bingbing's 'tax evasion gate'"incident, Weibo, as the most important public opinion venue, significantly led other platforms with an 85.86%. The incident was first published by "Xinhua Agency" via the Weibo platform. With its authoritative and fissionable communication effect, Weibo attracted a large number of netizens to recomment in a short period of time, triggering public opinion focus. Shortly after the incident, Fan Bingbing publicly released a letter of apology through her personal Weibo@Fan Bingbing. This was the first time she had spoken through her Weibo account since she disappeared from public view in June this year. Based on the star effect and tens of millions of fan base, the blog post directly triggered 318,700 retweets. At the same time, different types of Weibo users such as@Headline News (Media Blogger),@State Administration of Taxation (Government Blogger), and@Wang Xuming (Celebrity Big V) have continued to pay attention to and publish information related to the incident, constantly promoting the spread of the incident. Although the proportion of news clients is small, it fully demonstrated the rapid and effective communication advantages of new media in this incident, ranking second among communication platforms. Clients such as "Tiantian Express","Today's Headline" and "Sohu News" quickly released and reprinted relevant information after the incident, gathering traditional media content at an alarming speed. Coupled with the different fields such as entertainment and finance stationed under these platforms, self-media published relevant commentary articles around the incident to express their views, further promoting the growth of the amount of public opinion information on the platform. 4. Media Reports On October 3, the results of Fan Bingbing's tax evasion case were announced, attracting media attention. 32% of the media reports focused on the latest developments in Fan Bingbing's tax evasion incident."CCTV. com" reported that "the tax department investigates and punishes Fan Bingbing's" Yin-Yang Contract "and other tax evasion issues in accordance with the law." The article stated: Judging from the investigation and verification, Fan Bingbing actually earned 30 million yuan in salary during the filming of the film "The Bombing" crew, of which 10 million yuan had already been declared for tax, and the remaining 20 million yuan had escaped personal income tax of 6.18 million yuan through a split contract. The business tax and surcharge were underpaid by 1.12 million yuan, totaling 7.3 million yuan. In addition, it was also found that Fan Bingbing and the company whose legal representative were found to have underpaid 248 million yuan in taxes, including 134 million yuan in tax evasion. At the same time,"China News Network","China Securities Network","Sina.com" and others all reported on this matter. In addition to the investigation results, they also announced the punishment decision of Fan Bingbing to be fined 883 million yuan for tax evasion and the relevant responsible units and persons who were held accountable. 24% of the media reports explained why Fan Bingbing was only fined but not sentenced."Xinhua Agency","China Daily","Legal Daily" and others respectively published titles titled "Fan Bingbing Case Education Warns Art, Film and Television Practitioners to Observe Laws and Laws" and "Why was a flight attendant sentenced for purchasing tax evasion, but Fan Bingbing only paid a fine? "Legal Daily explains in detail the legal hot spots in Fan Bingbing's tax evasion issue: Only by explaining clearly can the law avoid misunderstanding and be supported." Such reports based on the "Criminal Law of the People's Republic of China" and "Tax Collection Management Law of the People's Republic of China" and other relevant regulations, explain from a professional perspective why Fan Bingbing was imposed on administrative punishment without pursuing criminal responsibility. 17% of media reports paid attention to the State Administration of Taxation regulating the tax order of the film and television industry. Media such as "Legal Network","Economic Observer Network" and "Beijing News" reported that the State Administration of Taxation has established a leading group to standardize the tax order of the film and television industry to coordinate and organize relevant work. It is clear that starting from October 2018 and ending before the end of July 2019, the work of standardizing the tax order of the film and television industry will be gradually promoted in accordance with steps such as self-examination and self-correction, supervision and correction, key inspections, and summary and improvement. In the process of standardizing the tax order of the film and television industry, illegal and disciplinary issues discovered by tax authorities and tax officials, as well as large-scale tax evasion and failure to perform their duties in accordance with regulations and disciplines, must be severely investigated and punished in accordance with regulations and disciplines. 13% of media reports commented on the chaos of tax evasion in the film and television industry."Zhejiang Online" issued an article stating that the capital chaos in the film and television industry has long been frozen and has spawned solid interest chains. Whether it is to collect money through the capital market or to launder money through making movies, these chaos harms the healthy development of the film and television industry and public interests... Only the state apparatus can shoulder this important task of cleaning up the chaos in the film and television industry. In the long run, the responsibility and actions of the public power department are fundamental. 9% of media reports published Fan Bingbing's letter of apology on Weibo, and "CCTV News","Overseas Network" and "Sohu Network" successively published the full text of Fan Bingbing's letter of apology. The letter stated that after investigating the tax authorities, a series of penalty decisions made in accordance with the law, fully accept. In accordance with the final penalty decision of the tax department, we will do our best to overcome all difficulties, raise funds, pay taxes, and pay fines. Other media reports accounted for 5%, mainly including "Fan Bingbing's letter of apology was corrected by middle school students","Foreign media paid attention to Fan Bingbing's tax evasion and was fined 883 million yuan","Published Cui Yongyuan's long article","Cancelled by a large number of film and television companies in Horgos", etc. 5. Netizens 'topic of Fan Bingbing's "tax evasion" incident has attracted the attention and discussion of a large number of netizens from the beginning of Cui Yongyuan's exposure of the "Yin-Yang Contract" to the announcement of the decision to punish Fan Bingbing. 30% of netizens commented that Fan Bingbing was fined 883 million yuan. Weibo topics such as "Fan Bingbing evaded 800 million yuan" and "What is the concept of 800 million yuan?" have appeared one after another. Some netizens support this penalty decision, believing that celebrities are public figures and should pay taxes in accordance with the law. The law of justice is long, and if you do something wrong, you should be punished. In addition, many netizens expressed shock at the large amount of fines. Weibo user@Xiaoluowao Didi Chui__posted a blog post saying that to live 100 years old in a lifetime, the annual salary is 200,000 yuan. 900 million yuan will require 45 lifetimes, and 45 lifetimes will be 4500 years old, which means that you have to earn it since the period of the Three Emperors and Five Emperors. 23% of netizens questioned that Fan Bingbing had not been punished with criminal penalties. Netizens 'remarks focused on comparing Fan Bingbing's tax evasion incident with the penalties in similar cases, such as Liu Xiaoqing's two-year sentence for tax evasion of 1.96 million yuan, and the flight attendant's one-year sentence for tax evasion of 1.13 million yuan. Many of them expressed doubts about the standards for defining and punishing tax evasion in domestic laws. In addition, some netizens believe that if only fines are imposed without sentences, people will still evade taxes. If you catch it, you will step back. If you can't catch it, you will be yours. 19% of netizens commented on Fan Bingbing's letter of apology. On the one hand, they were aimed at Fan Bingbing's writing style, and on the other hand, they were also suspicious of the level of her public relations copywriting team. In addition, the fact that some college teachers used Fan Bingbing's letter of apology as a classroom example to correct mistakes has triggered netizens 'complaints about the letter of apology. Some netizens listed more than 10 language errors mentioned by teachers, such as "The Bombing" and "Some Other Contracts" have different parts of speech and should not be juxtaposed;"Experience" does not match "pain" and "suffering", so it should be changed to "Experience", etc. 12% of netizens paid attention to Cui Yongyuan's follow-up actions. Weibo Big V@Boiling Point Observation published a blog post titled "After Fan Bingbing apologized, Cui Yongyuan launched a long article: Can't be refunded." Many netizens forwarded comments on this and expressed support for Cui Yongyuan to continue to expose "Fan Bingbing" in the entertainment industry, but also expressed concerns about his personal safety. Some netizens also believe that Cui Yongyuan's power is limited, and that government departments should take the initiative to take responsibility for the tax evasion problem of celebrities and make a difference. 9% of netizens 'opinions focused on criticizing stars' sky-high pay. The Weixin Official Accounts "Xiake Island" issued an article stating that the main culprit for celebrities 'tax evasion is the sky-high salary of big-name celebrities. According to the sensational "2017 China Celebrity Income List", the combined annual income of the top 10 highest-paid stars in China has exceeded 2.2 billion yuan, and the total annual income of 100 celebrities is as high as more than 7 billion yuan. It is precisely because of the personal income tax payment problem caused by sky-high salary that different forms and appearances of "Yin-Yang contracts" have emerged one after another. Some netizens believe that we should learn from the experience of the entertainment industry in Japan and South Korea, improve the domestic star-making mechanism, and fundamentally eliminate the emergence of sky-high salary for stars. In addition, 7% of netizens 'remarks mainly included "supporting the accountability of relevant responsible units and persons","refusing to watch the movie" The Bombing "," gossip surrounding Fan Bingbing "," cases of tax evasion and punishment by foreign celebrities ", etc. 6. Inventory of Similar Cases Once the investigation results of the Fan Bingbing case were announced, they triggered extensive discussions in public opinion. Compared with the tax evasion cases involving celebrities such as Liu Xiaoqing and Mao Amin, the Fan Bingbing case involved a huge amount and a greater negative impact. Some people expressed lack of understanding and dissatisfaction with Fan Bingbing being only given administrative punishment without being held criminally accountable. We need to clarify the penalty standards for different cases and need to understand the specific scope of legal application when the case occurs. The 1997 Criminal Law applied to the Liu Xiaoqing case, which did not provide for initial exemption from criminal punishment, which resulted in Liu Xiaoqing being detained for 422 days. However, according to the legal provisions at the time, the handling of Liu Xiaoqing was also legal. The amendment to the Criminal Law introduced in 1999 made new provisions on illegal acts that violated tax administrative laws for the first time and had not previously received criminal penalties for evading tax payment. After the tax authorities make the administrative penalty decision, Fan Bingbing can not bear criminal responsibility if she pays the tax and late payment fees within the prescribed time limit. To sum up, the Fan Bingbing case and the Liu Xiaoqing case are both decisions made in accordance with laws and regulations within the scope of application of our country's laws. Some netizens believe that celebrity effects affect judicial penalties and have certain particularities. This judgment is wrong. 7. Impact of the incident: Promoting the regulation of tax order in the film and television industry It is not difficult to find that "Fan Bingbing" is spread throughout the film and television industry. Tax evasion methods such as "Yin-Yang contracts" and requiring relevant production and distribution companies to share taxes and fees are almost a well-known "hidden rule" in the entire film and television industry. Although the wave of public opinion about Fan Bingbing's "tax evasion" incident has gradually subsided, the chaos in the film and television industry reflected behind this hot incident has become more concentrated. To this end, the State Administration of Taxation has established a "Leading Group for Standardizing the Tax Order of the Film and Television Industry" to deploy and carry out the next work on standardizing the tax order of the film and television industry. According to the recent notice issued by the State Administration of Taxation, it can be understood that starting from October 2018 and ending before the end of July 2019, the State Administration of Taxation will standardize the tax order of the film and television industry in four steps: first, through self-examination and self-correction by relevant practitioners, proactively pay taxes; second, supervise and correct corrections. The tax authorities will urge and remind relevant taxpayers to further self-correction based on taxpayers 'self-examination and self-correction; The third is to focus on inspections. The tax authorities will carry out key inspections on individual enterprises and employees in the film and television industry who refuse to correct them in combination with self-examination, self-correction, supervision and correction; the fourth is to summarize and improve the long-term mechanism for tax management in the film and television industry. At the same time, we will further improve the tax internal control mechanism to effectively prevent and resolve tax law enforcement risks. In fact, the tax situation in the film and television industry is relatively chaotic, and the Fan Bingbing case is a product of this chaotic situation. Therefore, it is imperative to promote the regulation of the tax order in the film and television industry and eradicate the current chaos in the industry. Nowadays, more stringent regulations have been introduced, and relevant departments have focused on rectifying tax revenue, which has hit the "focus" of industry chaos, leaving no loopholes for those who evade taxes, speculate and falsify. The regulation of the tax order of the film and television industry has just begun. Only by making great efforts to adjust the industry's interest pattern, strengthening industry rules through a sound tax system, and establishing a strict and effective long-term mechanism can the film and television industry return to a healthy and healthy development track.On October 3, 2018 (August 24, 2018 in the lunar calendar), Fan Bingbing's "tax evasion" incident occurred. Tax investigation of Fan Bingbing's "Yin-Yang Contract" and other tax evasion On October 3, 2018,"Xinhua News Agency" issued an article "Taxation departments investigate and punish Fan Bingbing's" Yin-Yang Contract "and other tax evasion issues in accordance with the law", stating that Fan Bingbing's "Yin-Yang Contract" tax-related issues have been ascertained that Fan Bingbing had evaded taxes during the filming of the film "The Bombing" crew and its company's operations. The Jiangsu Provincial Taxation Bureau has ordered him to pay taxes on schedule, late fees, and fines exceeding 883 million yuan. Once the news was released, it attracted public attention and heated discussion. The volume of relevant public opinion reached its peak on October 3. 1. Summarizing the incident 2. Public opinion trends On the morning of October 3, the official Weibo account of Xinhua Agency@Xinhua Viewpoint released a report that "the tax department investigated and dealt with Fan Bingbing's tax evasion issues such as the" Yin-Yang Contract "in accordance with the law," pointing out that Fan Bingbing did evade tax by splitting the contract. The company of which she served as the legal representative also underpaid taxes and was ordered to pay taxes, late fees, and fines exceeding 883 million yuan in accordance with the law. Once the news was released, it quickly triggered reprint reports and focus on netizens by many media such as "China News Network","Legal Network" and "China Net". At noon that day, Fan Bingbing issued a letter of apology through her Weibo account@Fan Bingbing, which further escalated public opinion, helping public opinion reach its peak. On October 8, in accordance with relevant regulations and regulations, the State Administration of Taxation instructed the Jiangsu Province Taxation Bureau to hold accountable relevant units and personnel who had leadership responsibilities for poor management in Fan Bingbing's tax evasion case. Media such as "China News Network","China Economic Network" and "China Network" followed up on this, and public opinion warmed slightly. As the relevant responsible persons were held accountable and time passed, public opinion gradually subsided. However, if Fan Bingbing fails to be timely or shirk his responsibilities in the process of paying taxes and paying fines, it cannot be ruled out that the popularity of public opinion may rise again. 3. Platform analysis In the "Fan Bingbing's 'tax evasion gate'"incident, Weibo, as the most important public opinion venue, significantly led other platforms with an 85.86%. The incident was first published by "Xinhua Agency" via the Weibo platform. With its authoritative and fissionable communication effect, Weibo attracted a large number of netizens to recomment in a short period of time, triggering public opinion focus. Shortly after the incident, Fan Bingbing publicly released a letter of apology through her personal Weibo@Fan Bingbing. This was the first time she had spoken through her Weibo account since she disappeared from public view in June this year. Based on the star effect and tens of millions of fan base, the blog post directly triggered 318,700 retweets. At the same time, different types of Weibo users such as@Headline News (Media Blogger),@State Administration of Taxation (Government Blogger), and@Wang Xuming (Celebrity Big V) have continued to pay attention to and publish information related to the incident, constantly promoting the spread of the incident. Although the proportion of news clients is small, it fully demonstrated the rapid and effective communication advantages of new media in this incident, ranking second among communication platforms. Clients such as "Tiantian Express","Today's Headline" and "Sohu News" quickly released and reprinted relevant information after the incident, gathering traditional media content at an alarming speed. Coupled with the different fields such as entertainment and finance stationed under these platforms, self-media published relevant commentary articles around the incident to express their views, further promoting the growth of the amount of public opinion information on the platform. 4. Media Reports On October 3, the results of Fan Bingbing's tax evasion case were announced, attracting media attention. 32% of the media reports focused on the latest developments in Fan Bingbing's tax evasion incident."CCTV. com" reported that "the tax department investigates and punishes Fan Bingbing's" Yin-Yang Contract "and other tax evasion issues in accordance with the law." The article stated: Judging from the investigation and verification, Fan Bingbing actually earned 30 million yuan in salary during the filming of the film "The Bombing" crew, of which 10 million yuan had already been declared for tax, and the remaining 20 million yuan had escaped personal income tax of 6.18 million yuan through a split contract. The business tax and surcharge were underpaid by 1.12 million yuan, totaling 7.3 million yuan. In addition, it was also found that Fan Bingbing and the company whose legal representative were found to have underpaid 248 million yuan in taxes, including 134 million yuan in tax evasion. At the same time,"China News Network","China Securities Network","Sina.com" and others all reported on this matter. In addition to the investigation results, they also announced the punishment decision of Fan Bingbing to be fined 883 million yuan for tax evasion and the relevant responsible units and persons who were held accountable. 24% of the media reports explained why Fan Bingbing was only fined but not sentenced."Xinhua Agency","China Daily","Legal Daily" and others respectively published titles titled "Fan Bingbing Case Education Warns Art, Film and Television Practitioners to Observe Laws and Laws" and "Why was a flight attendant sentenced for purchasing tax evasion, but Fan Bingbing only paid a fine? "Legal Daily explains in detail the legal hot spots in Fan Bingbing's tax evasion issue: Only by explaining clearly can the law avoid misunderstanding and be supported." Such reports based on the "Criminal Law of the People's Republic of China" and "Tax Collection Management Law of the People's Republic of China" and other relevant regulations, explain from a professional perspective why Fan Bingbing was imposed on administrative punishment without pursuing criminal responsibility. 17% of media reports paid attention to the State Administration of Taxation regulating the tax order of the film and television industry. Media such as "Legal Network","Economic Observer Network" and "Beijing News" reported that the State Administration of Taxation has established a leading group to standardize the tax order of the film and television industry to coordinate and organize relevant work. It is clear that starting from October 2018 and ending before the end of July 2019, the work of standardizing the tax order of the film and television industry will be gradually promoted in accordance with steps such as self-examination and self-correction, supervision and correction, key inspections, and summary and improvement. In the process of standardizing the tax order of the film and television industry, illegal and disciplinary issues discovered by tax authorities and tax officials, as well as large-scale tax evasion and failure to perform their duties in accordance with regulations and disciplines, must be severely investigated and punished in accordance with regulations and disciplines. 13% of media reports commented on the chaos of tax evasion in the film and television industry."Zhejiang Online" issued an article stating that the capital chaos in the film and television industry has long been frozen and has spawned solid interest chains. Whether it is to collect money through the capital market or to launder money through making movies, these chaos harms the healthy development of the film and television industry and public interests... Only the state apparatus can shoulder this important task of cleaning up the chaos in the film and television industry. In the long run, the responsibility and actions of the public power department are fundamental. 9% of media reports published Fan Bingbing's letter of apology on Weibo, and "CCTV News","Overseas Network" and "Sohu Network" successively published the full text of Fan Bingbing's letter of apology. The letter stated that after investigating the tax authorities, a series of penalty decisions made in accordance with the law, fully accept. In accordance with the final penalty decision of the tax department, we will do our best to overcome all difficulties, raise funds, pay taxes, and pay fines. Other media reports accounted for 5%, mainly including "Fan Bingbing's letter of apology was corrected by middle school students","Foreign media paid attention to Fan Bingbing's tax evasion and was fined 883 million yuan","Published Cui Yongyuan's long article","Cancelled by a large number of film and television companies in Horgos", etc. 5. Netizens 'topic of Fan Bingbing's "tax evasion" incident has attracted the attention and discussion of a large number of netizens from the beginning of Cui Yongyuan's exposure of the "Yin-Yang Contract" to the announcement of the decision to punish Fan Bingbing. 30% of netizens commented that Fan Bingbing was fined 883 million yuan. Weibo topics such as "Fan Bingbing evaded 800 million yuan" and "What is the concept of 800 million yuan?" have appeared one after another. Some netizens support this penalty decision, believing that celebrities are public figures and should pay taxes in accordance with the law. The law of justice is long, and if you do something wrong, you should be punished. In addition, many netizens expressed shock at the large amount of fines. Weibo user@Xiaoluowao Didi Chui__posted a blog post saying that to live 100 years old in a lifetime, the annual salary is 200,000 yuan. 900 million yuan will require 45 lifetimes, and 45 lifetimes will be 4500 years old, which means that you have to earn it since the period of the Three Emperors and Five Emperors. 23% of netizens questioned that Fan Bingbing had not been punished with criminal penalties. Netizens 'remarks focused on comparing Fan Bingbing's tax evasion incident with the penalties in similar cases, such as Liu Xiaoqing's two-year sentence for tax evasion of 1.96 million yuan, and the flight attendant's one-year sentence for tax evasion of 1.13 million yuan. Many of them expressed doubts about the standards for defining and punishing tax evasion in domestic laws. In addition, some netizens believe that if only fines are imposed without sentences, people will still evade taxes. If you catch it, you will step back. If you can't catch it, you will be yours. 19% of netizens commented on Fan Bingbing's letter of apology. On the one hand, they were aimed at Fan Bingbing's writing style, and on the other hand, they were also suspicious of the level of her public relations copywriting team. In addition, the fact that some college teachers used Fan Bingbing's letter of apology as a classroom example to correct mistakes has triggered netizens 'complaints about the letter of apology. Some netizens listed more than 10 language errors mentioned by teachers, such as "The Bombing" and "Some Other Contracts" have different parts of speech and should not be juxtaposed;"Experience" does not match "pain" and "suffering", so it should be changed to "Experience", etc. 12% of netizens paid attention to Cui Yongyuan's follow-up actions. Weibo Big V@Boiling Point Observation published a blog post titled "After Fan Bingbing apologized, Cui Yongyuan launched a long article: Can't be refunded." Many netizens forwarded comments on this and expressed support for Cui Yongyuan to continue to expose "Fan Bingbing" in the entertainment industry, but also expressed concerns about his personal safety. Some netizens also believe that Cui Yongyuan's power is limited, and that government departments should take the initiative to take responsibility for the tax evasion problem of celebrities and make a difference. 9% of netizens 'opinions focused on criticizing stars' sky-high pay. The Weixin Official Accounts "Xiake Island" issued an article stating that the main culprit for celebrities 'tax evasion is the sky-high salary of big-name celebrities. According to the sensational "2017 China Celebrity Income List", the combined annual income of the top 10 highest-paid stars in China has exceeded 2.2 billion yuan, and the total annual income of 100 celebrities is as high as more than 7 billion yuan. It is precisely because of the personal income tax payment problem caused by sky-high salary that different forms and appearances of "Yin-Yang contracts" have emerged one after another. Some netizens believe that we should learn from the experience of the entertainment industry in Japan and South Korea, improve the domestic star-making mechanism, and fundamentally eliminate the emergence of sky-high salary for stars. In addition, 7% of netizens 'remarks mainly included "supporting the accountability of relevant responsible units and persons","refusing to watch the movie" The Bombing "," gossip surrounding Fan Bingbing "," cases of tax evasion and punishment by foreign celebrities ", etc. 6. Inventory of Similar Cases Once the investigation results of the Fan Bingbing case were announced, they triggered extensive discussions in public opinion. Compared with the tax evasion cases involving celebrities such as Liu Xiaoqing and Mao Amin, the Fan Bingbing case involved a huge amount and a greater negative impact. Some people expressed lack of understanding and dissatisfaction with Fan Bingbing being only given administrative punishment without being held criminally accountable. We need to clarify the penalty standards for different cases and need to understand the specific scope of legal application when the case occurs. The 1997 Criminal Law applied to the Liu Xiaoqing case, which did not provide for initial exemption from criminal punishment, which resulted in Liu Xiaoqing being detained for 422 days. However, according to the legal provisions at the time, the handling of Liu Xiaoqing was also legal. The amendment to the Criminal Law introduced in 1999 made new provisions on illegal acts that violated tax administrative laws for the first time and had not previously received criminal penalties for evading tax payment. After the tax authorities make the administrative penalty decision, Fan Bingbing can not bear criminal responsibility if she pays the tax and late payment fees within the prescribed time limit. To sum up, the Fan Bingbing case and the Liu Xiaoqing case are both decisions made in accordance with laws and regulations within the scope of application of our country's laws. Some netizens believe that celebrity effects affect judicial penalties and have certain particularities. This judgment is wrong. 7. Impact of the incident: Promoting the regulation of tax order in the film and television industry It is not difficult to find that "Fan Bingbing" is spread throughout the film and television industry. Tax evasion methods such as "Yin-Yang contracts" and requiring relevant production and distribution companies to share taxes and fees are almost a well-known "hidden rule" in the entire film and television industry. Although the wave of public opinion about Fan Bingbing's "tax evasion" incident has gradually subsided, the chaos in the film and television industry reflected behind this hot incident has become more concentrated. To this end, the State Administration of Taxation has established a "Leading Group for Standardizing the Tax Order of the Film and Television Industry" to deploy and carry out the next work on standardizing the tax order of the film and television industry. According to the recent notice issued by the State Administration of Taxation, it can be understood that starting from October 2018 and ending before the end of July 2019, the State Administration of Taxation will standardize the tax order of the film and television industry in four steps: first, through self-examination and self-correction by relevant practitioners, proactively pay taxes; second, supervise and correct corrections. The tax authorities will urge and remind relevant taxpayers to further self-correction based on taxpayers 'self-examination and self-correction; The third is to focus on inspections. The tax authorities will carry out key inspections on individual enterprises and employees in the film and television industry who refuse to correct them in combination with self-examination, self-correction, supervision and correction; the fourth is to summarize and improve the long-term mechanism for tax management in the film and television industry. At the same time, we will further improve the tax internal control mechanism to effectively prevent and resolve tax law enforcement risks. In fact, the tax situation in the film and television industry is relatively chaotic, and the Fan Bingbing case is a product of this chaotic situation. Therefore, it is imperative to promote the regulation of the tax order in the film and television industry and eradicate the current chaos in the industry. Nowadays, more stringent regulations have been introduced, and relevant departments have focused on rectifying tax revenue, which has hit the "focus" of industry chaos, leaving no loopholes for those who evade taxes, speculate and falsify. The regulation of the tax order of the film and television industry has just begun. Only by making great efforts to adjust the industry's interest pattern, strengthening industry rules through a sound tax system, and establishing a strict and effective long-term mechanism can the film and television industry return to a healthy and healthy development track.