演员郑爽又一次站在了风口浪尖。近日，网上反映演艺人员郑爽涉嫌签订“阴阳合同”、拆分收入获取“天价片酬”、偷逃税等问题。前期群众举报郑爽涉嫌偷逃税问题，上海市税务局第一稽查局已予受理，正在依照税收法律法规进行调查核实。北京市广电局已启动对相关剧目制作成本及演员片酬比例的调查。

Actor Zheng Shuang once again stood on the cusp of the storm. Recently, it has been reported on the Internet that Zheng Shuang, an entertainer, is suspected of signing a "yin yang contract", splitting up his income to obtain "sky high film remuneration" and tax evasion. In the early stage, the first inspection bureau of Shanghai Taxation Bureau has accepted the report of Zheng Shuang suspected of tax evasion, and is investigating and verifying it in accordance with tax laws and regulations. The Beijing Municipal Bureau of radio, film and television has launched a survey on the production cost of relevant plays and the proportion of actors' remuneration.

据张恒此前披露的信息，郑爽在拍摄倩女幽魂时，原合同额原本为1.5亿元，但郑爽要求涨到1.8亿元，最后谈拢的价格为1.6亿元。其中“阳合同”约定片酬4800万元，让郑爽以新沂萃珊雯影视文化有限公司签约艺人的身份逃避个人所得税；“阴合同”约定乙方向郑爽母亲（刘艳）实控公司增资1.12亿元，以此躲避限薪令。

According to Zhang Heng's previously disclosed information, when Zheng Shuang was shooting the ghost of a beautiful girl, the original contract amount was 150 million yuan, but Zheng Shuang asked for it to rise to 180 million yuan, and the final negotiated price was 160 million yuan. Among them, the "yang contract" agreed on a film remuneration of 48 million yuan, allowing Zheng Shuang to evade personal income tax as an artist of Xinyi cuishanwen film culture Co., Ltd“ The "Yin contract" stipulates that Party B shall increase the capital of 112 million yuan to Zheng Shuang's mother (Liu Yan) real control company, so as to avoid the salary restriction order.

天眼查App显示，新沂萃珊雯影视文化有限公司的法定代表人、第一大股东为郑爽母亲，刘艳。此外，刘艳关联公司还包括沈阳金浑玉璞影视文化有限公司、上海艳爽影视文化工作室、东阳市横店爽蛋壳小吃店等。

Tianyancha app shows that the legal representative and the largest shareholder of Xinyi cuishanwen film culture Co., Ltd. are Zheng Shuang's mother and Liu Yan. In addition, Liu Yan's affiliated companies include Shenyang jinhunyupu film and Television Culture Co., Ltd., Shanghai Yanshuang film and television culture studio, Dongyang Hengdian shuangeggshell snack bar, etc.

据已披露信息显示，“阴合同”的钱是以增资的方式注进了上海晶焰沙科技有限公司。天眼查App显示，上海晶焰沙科技有限公司成立于2019年3月，注册资本8000万人民币。值得一提的是，2021年3月，该公司发生工商变更，林慧艳、张丽敏退出投资人。

According to the disclosed information, the money of "Yin contract" was injected into Shanghai jingyansha Technology Co., Ltd. by way of capital increase. According to tianyancha app, Shanghai jingyansha Technology Co., Ltd. was established in March 2019 with a registered capital of RMB 80 million. It is worth mentioning that in March 2021, the company underwent industrial and commercial changes, and Lin Huiyan and Zhang Limin withdrew from the investors.

此外，郑爽拍摄的《倩女幽魂》出品公司北京文化的关联公司为北京京西文化旅游股份有限公司。2020年4月，北京京西文化旅游股份有限公司退出北京世纪伙伴文化传媒有限公司投资人，后者目前已有多条限制消费令和终本案件，同时还因违反财产报告制度被列为失信被执行人。据悉，今年1月，北京文化发布2020年度业绩预告，预计2020年亏损高达23亿元。公告中显示，北京文化最新存货余额最高的作品便是由郑爽主演的电视剧《倩女幽魂》（已改名为《只问今生恋沧溟》），2019年末存货余额接近3.6亿元。

In addition, Beijing Cultural Tourism Co., Ltd. is the affiliated company of Beijing Cultural Tourism Co., Ltd. In April 2020, Beijing Jingxi Cultural Tourism Co., Ltd. withdrew from the investor of Beijing Century partner Cultural Media Co., Ltd. the latter has several consumption restriction orders and final cases, and is also listed as a dishonest person for violating the property reporting system. It is reported that in January this year, Beijing Culture released a performance forecast for 2020, with a loss of 2.3 billion yuan expected in 2020. According to the announcement, the latest works of Beijing culture with the highest inventory balance is the TV series "the ghost of a beautiful girl" (which has been renamed "only ask about this life and love cangming") starring Zheng Shuang, with an inventory balance of nearly 360 million yuan by the end of 2019.

天眼查App显示，2021年3月，郑爽连续3次被冻结股权，被冻结股权共1585万元，冻结期限至2024年3月。目前郑爽关联公司总共10家，尚未注销的有5家，包括上海鲸谷座人工智能科技有限公司、上海艾艺信息技术有限公司、上海噶咕娱乐发展有限公司、九江酷酷熊影视文化工作室、九江羊群效应影视文化工作室。

Tianyancha app shows that in March 2021, Zheng Shuang's equity was frozen three times in a row, with a total of 15.85 million yuan, and the freezing period will be until March 2024. At present, there are 10 affiliated companies of Zheng Shuang, of which 5 have not been cancelled, including Shanghai Jinggu Artificial Intelligence Technology Co., Ltd., Shanghai Aiyi Information Technology Co., Ltd., Shanghai gagu Entertainment Development Co., Ltd., Jiujiang kukukuxiong film and television culture studio and Jiujiang herding film and television culture studio.

据悉，税务和广电管理部门将认真落实中宣部、税务总局、广电总局等有关通知要求，严查违法违规行为，坚决查处整治“阴阳合同”、“天价片酬”、偷逃税等问题，严格电视剧合同管理，严控电视剧制作成本和演员片酬在电视剧制作成本中的比例，为电视剧行业高质量发展营造良好环境。

It is reported that the tax and radio and television administration departments will conscientiously implement the requirements of the relevant notices issued by the Propaganda Department of the CPC Central Committee, the State Administration of Taxation and the State Administration of radio, film and television, strictly investigate and deal with violations of laws and regulations, resolutely investigate and deal with problems such as "yin yang contract", "sky high price film remuneration" and tax evasion, strictly control the contract management of TV dramas, and strictly control the proportion of the production cost of TV dramas and the remuneration of actors in the production cost of TV dramas, To create a good environment for the high-quality development of TV drama industry.

就在相关部门表示要严查之际，近期，多个明星工作室被注销。

Just as the relevant departments indicated that they would carry out strict investigation, recently, a number of star studios were cancelled.

根据公开信息梳理可见，近期，唐嫣全资公司上海唐嫣影视文化工作室注销；文章全资公司上海路路影视文化工作室注销；邓超全资公司安吉慧形慧影影视文化工作室注销；何炅父亲何畏关联公司湖南荷栀子企业管理有限公司注销；魏大勋关联公司上海勋花影视工作室、上海魏大勋影视工作室注销。

According to the public information, recently, Shanghai Tangyan film and television culture studio, a wholly-owned company of Tangyan, was cancelled; The wholly-owned company Shanghai Lulu film and television culture studio was cancelled; Anji Huixing Huiying film and television culture studio, a wholly-owned company of Deng Chao, was cancelled; He Jiong's father He Wei's affiliated company Hunan hezhizi Enterprise Management Co., Ltd. was cancelled; Wei daxun's affiliated companies, Shanghai Xunhua film studio and Shanghai Wei daxun film studio, were cancelled.

根据天眼查信息显示，今年关联企业涉及注销的名人（时间倒序）包括：魏大勋、姚晨老公曹郁、何炅父亲、邓超、唐嫣、文章、马薇薇、那英（后撤销简易注销公告）、赵本山、朱正廷、孟美岐、吴宣仪、沈腾、井柏然、王千源。

According to tianyancha, celebrities involved in the cancellation of affiliated enterprises this year (in reverse order) include: Wei daxun, Yao Chen's husband Cao Yu, he Jiong's father, Deng Chao, Tang Yan, Wenwen, Ma Weiwei, Na Ying (later canceling the simple cancellation notice), Zhao Benshan, Zhu Zhengting, Meng Meiqi, Wu Xuanyi, Shen Teng, Jing bairan and Wang Qianyuan.

那么，天价片酬到底是如何形成的？背后到底是什么“套路”？

So, how does the sky high price pay come into being? What is the "routine" behind it?

第一财经记者了解到，影视作品需要流量，需要粉丝支持。尤其是在一些收费项目上——购买超前观看、周边商品等方面极度需要粉丝支撑，所以剧组需要流量明星或容易上热搜的话题明星来加入，久而久之，给一部分头部明星大量砸钱成为“行规”。 一个真人秀节目动辄上千万元的明星出场费，一线明星拍摄一部电影的片酬达数千万元在业内是“基本款”。曾经有一度，制片方预算的50%~80%甚至更多都集中砸在几位知名演员身上，而只有小部分预算是给予幕后团队的，包括非常重要的编剧和后期制作等，于是“烂剧本”、“五毛特效”等频频出现。

First financial reporter learned that film and television works need traffic and fans' support. Especially in some charging items, such as purchasing advanced watching and peripheral goods, fans are extremely needed to support. Therefore, the cast needs traffic stars or topic stars who are easy to search. Over time, it becomes the "business rule" to spend a lot of money on some top stars. A reality show often costs tens of millions of yuan for star appearance, and the first-line stars get tens of millions of yuan for a movie, which is the "basic money" in the industry. Once upon a time, 50% to 80% or even more of the budget of the producer focused on several well-known actors, while only a small part of the budget was given to the behind the scenes team, including very important screenwriters and post production, so "bad scripts" and "Wumao special effects" appeared frequently.

据悉，按照正规程序，片酬一般为片方打给艺人经纪公司，完成公对公打款后，公司会先交纳各种税款，缴纳之后的金额按照与艺人签订的合同比例分账，最后再由艺人支付自己部分的个人所得税。

It is reported that, according to the normal procedure, the film's remuneration is usually paid by the film owner to the artist's agency. After the company completes the business to business payment, the company will pay various taxes first, and then the amount will be divided according to the proportion of the contract signed with the artist, and finally the artist will pay his own part of the personal income tax.

有业内人士透露，其实近几年对于演员的片酬管理已经越来越严格，于是圈内部分流量明星为了规避风险，通常会将自己的亲戚或经纪人安排在剧组，给予一个监制、制片或策划之类的“职位”，制片方将给予明星的片酬分别给到这些亲戚或经纪人所“任职的职位”，最后看似演员本人的片酬是数千万元，实则将关联人士的收入加总在一起，或可达上亿元。

Some people in the industry have revealed that in recent years, the management of actors' remuneration has become more and more strict. Therefore, in order to avoid risks, some flow stars in the circle usually arrange their relatives or agents in the production team and give them "positions" such as production supervision, production or planning, The producers will pay the stars to their relatives or agents respectively. In the end, it seems that the actor's salary is tens of millions of yuan, but in fact, the income of related parties can be up to hundreds of millions of yuan.

那么这些投入了天价片酬的影视剧，是不是一定会热卖呢？业内不少人士给出的答案是：“未必”。

So these films and TV series with sky high prices are sure to sell well? The answer given by many people in the industry is: "not necessarily.".

“获得天价片酬的，大多数是流量明星，不一定就是演技到位的演员。如果剧本有硬伤，或者一些敏感题材的剧，则首先就无法过审，每年有大量的影视作品连播出的机会都没有。即便播出了，也不能保证就一定获得认可，比如拙劣的演技和剧情、五毛特效、男女主缺乏CP感等都会影响效果，观众不会认可。这几年，对于明星的德行口碑也成为一大要素，一些劣迹艺人的作品还未开播就‘胎死腹中’了，这样就连累了整个剧组和投资方。如果要重新拍摄，则所有的演职人员都要再来重做一遍，这不仅是经费问题，事实上也很难全面重拍，因为大家都有各自的工作安排。即便重拍，效果也很差，光靠后期剪辑也难以弥补剧情的脱节。”一位不愿透露姓名的业内人士表示。

"Most of the people who get the sky high price are the flow stars, not necessarily the actors who have the acting skills in place. If the script has a hard wound, or some sensitive themes of the drama, first of all, it can not be over examined, there are a large number of film and television works every year, even without the opportunity to broadcast. Even if it's broadcast, it's not guaranteed that it will be recognized. For example, poor acting skills and plot, Wumao special effects, and the lack of CP sense of men and women will affect the effect, and the audience will not recognize it. In recent years, the reputation of stars has become a major factor. Some bad artists' works have been "born dead" before they are broadcast, which has implicated the entire crew and investors. If it's going to be remade, all the cast members will have to do it again. It's not only a matter of money, but it's also very difficult to remake it completely, because everyone has their own work arrangements. Even if the remake, the effect is very poor, just rely on late editing is also difficult to make up for the disconnection of the plot A person in the industry who did not want to be named said.