提示：表达梳理在最后。建议先自己通读新闻，对其中不太熟悉的部分，特别留意，可以手抄一遍，方便最后对照。
希望国家借此契机，彻底整顿娱乐等行业的偷税漏税行为！！
Missing Chinese celebrity, Fan Bingbing is to be heavily fined for tax evasion, it emerged on Wednesday.
China’s State Administration of Taxation said that Fan is to pay “hundreds of millions” of Yuan of back taxes and fines, following an investigation.
Fan, who is China’s highest paid actress and a star of films including “X-Men: Days of Future Past,” and “Iron-Man 3,” disappeared from public view in June after she was accused by another celebrity of tax evasion.
The commentator used social media to post copies of two contracts purportedly relating to Fan’s role in the upcoming Huayi Brothers-produced film “Cell Phone 2.” The so-called Yin and Yang contracts were of different values, and the assumed purpose was to declare only the smaller contract to the tax authorities. Fan and the production companies denied the accusations.
According to state news agency Xinhua, the extent of Fan’s payments could amount to RMB479 million, of some $70 million. However, if she pays in full, she may avoid a criminal trial and, inevitable conviction.
According to the investigation conducted by China’s State Administration of Taxation and the taxation authorities in Jiangsu Province, where Fan’s company is registered, Fan was paid a total of $4.4 million (RMB 30 million) for her role in “Unbreakable Spirit,” a war action film that also stars Bruce Willis.
Of that only $1.46 million (RMB 10 million) was reported as taxable income. The rest, $2.9 million (RMB 20 million) covered by other contracts, was considered an evasion of personal tax worth $900,000 (RMB 6.18 million) and business taxes of $163,000 (RMB 1.12 million).
The investigation also found out that Fan and a company acting as her legal representative had avoided paying a further $36 million (RMB 248 million) of taxes, of which $19.5 million (RMB 134 million)was considered illegal.
The taxation authorities ordered Fan and the company to pay back tax worth $37 million (RMB 255 million) plus $4.8 million (RMB 33 million) of fines.
The tax authorities in July responded to the public spat in July by opening an investigation intothe tax practices of the entertainment industry. But they did not specify the Fan case and did not acknowledge her whereabouts.
Speculation has been rife for the past three months that Fan was under house arrest, banned from overseas travel, or even in prison. Despite the imposition of the fines, the authorities have so far shed no new light on Fan’s liberty or detention status.
Fan and numerous other operators in the entertainment industry are also known to make use of legal tax loopholes relating, such as setting up subsidiary companies in Xinjiang or other low-tax regions. While that is not illegal, it could be regarded as not doing patriotic duty and disrupting social harmony.
Fan has been the public face of such brands as Montblanc, Louis Vuitton, De Beers, and fashion house Guerlain. So far, only Montblanc is reported to have severed its connections with Fan, but she has been conspicuously absent from the other campaigns. Guilt by association is particularly worrisome in China, where government displeasure can quickly doom a person’s or a company’s prospects.
Chinese authorities have a track record of punishing celebrities in order to set a high profile example to others. In 2002, actress Liu Xiaoqing was imprisoned on tax charges.
【词汇梳理】建议特别留意标记颜色的表达
  1. missing 下落不明的
  2. celebrity 名人 
  3. heavily fined for tax evasion 因逃税遭到重罚
  4. China`s State Administration of Taxation 中国国家税务总局
  5. back taxes and fines 退税和罚款
  6. investigation 调查
  7. China`s highest paid actress 中国片酬最高的女演员
  8. a star of films including...出演过电影如……
  9. disappeared from public view 从公众视野中消失
  10. was accused by another celebrity of tax evasion 被另一位名人指控逃税
  11. commentator 时事评论员（这里是指崔永元）
  12. social media 社会化媒体
  13. contracts 合同
  14. purportedly 据称
  15. upcoming 即将来到的（这里翻译成"即将上映的"最合适）
  16. Yin and Yang contracts 阴阳合同（必将入选2018年度词汇，注意英语表达掺杂着汉语拼音）
  17. the assumed purpose 起初的目的
  18. declare only the smaller contract to the tax authorities 只向税务机关递交金额较小的合同（即阴阳合同的阳合同，大头在阴合同里！）
  19. denied the accusations 否认指控
  20. state news agency Xinhua 国家通讯社新华社
  21. amount to....多达……
  22. pays in full 全额支付
  23. avoid a criminal trial and, inevitable conviction 避免刑事审判和不可避免的定罪
  24. was paid a total of...总共被支付了……
  25. Unbreakable Spirit 大轰炸（主演里并没写范冰冰）
  26. war action film 战争动作片
  27. stars.... (在戏剧或电影中)担任主角，主演
  28. Of that....在这其中（指范冰冰在电影《大轰炸》中的片酬）
  29. reported as taxable income 被上报为应税收入
  30. covered by other contracts ……被包含在其他合同中（即阴合同）
  31. an evasion of personal tax worth... 逃税多达……
  32. business taxes 工商税
  33. a company acting as her legal representative 作为她的法定代表人的公司
  34. considered illegal 被认为违法
  35. pay back tax worth...缴还……的税款
  36. plus 外加（是介词！）
  37. fines 罚金
  38. responded to the public spat 对大众争论进行回应
  39. open an investigation into the tax practices of the entertainment industry 对娱乐行业的税收问题展开调查
  40. specify 详述
  41. acknowledge her whereabouts 确认她的下落/所在
  42. speculation has been rife 各种猜测满天飞
  43. under house arrest, banned from overseas travel, or even in prison 被软禁，禁止出国旅行，甚至被关进监狱  （注意软禁：under house arrest）
  44. imposition 税收
  45. shed no new light on... 没有透露就……的新消息
  46. liberty or detention status 自由或拘留
  47. operators in the entertainment industry 娱乐业经营者
  48. legal tax loopholes 合法税收漏洞
  49. setting up subsidiary companies 设立附属公司
  50. be regarded as 被认为
  51. doing patriotic duty  履行爱国义务
  52. disrupting social harmony 扰乱社会和谐
  53. the public face of such brands as.... 像……品牌的公众形象。
  54. severed its connections with...断绝与……的联系（sever：切开，断绝）
  55. conspicuously  显著地，超群地;
  56. guilt by association  牵连犯罪
  57. worrisome 令人不安的
  58. government displeasure 政府不满
  59. doom  使…的失败
  60. prospects 前景
  61. a track record of...一份……的记录
  62. set a high profile examples to others 杀一儆百
  63. imprisoned on tax charges. 因税务指控被捕入狱
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