偷漏税重灾区！一个范冰冰还不够？！| ​外刊精读

Just as the mysterious events surrounding Zhao went viral on social media, another bombshell dropped the following day. Zheng Shuang, a high-profile actor previously investigated for contract fraud, had been slapped with 229 million yuan ($46 million) in fines and overdue taxes.

The back-to-back incidents involving two of China’s A-list celebrities have many asking: Is the country’s entertainment industry facing a reckoning after tightening regulations on fintech, internet, and education sectors?

Chinese celebrities have often been targeted by the authorities, as well as online nationalists, over the years. Pop star Kris Wu was arrested over rape allegations, actor Zhang Zhehan criticized for posing at a site honoring Japanese war criminals, and Fan Bingbing heavily fined for tax evasion.

But the ultimate target this time is the behind-the-scenes “capital” from investors and shareholders propping up celebrity agencies, production companies, streaming sites, and social media platforms, industry insiders and lawyers told Sixth Tone. They said these methods of profit seeking have created problems, as many stars are now valued on their ability to generate online traffic instead of their talent.

As China’s entertainment industry is experiencing a thorough shakeup, many in the business are reconsidering their next step. Lawyers Sixth Tone spoke with said producers, streaming platforms, and brands, once in pursuit of online traffic, have become more cautious in partnering with traffic-generating stars with large fan bases and undertake additional due diligence when signing them.

“Brands tend to attach greater emphasis to celebrities’ ethics, professionalism, and the number and quality of their works,” said Zhang Zongbao from Guangdong Weiran Law Firm. “This will provide a heavy blow to business opportunities and the market competitiveness of high-traffic stars with little work, which will cool the market and further lead to less output involving such celebrities.”

vanished overnight from leading online platforms, there was a conspicuous frenzy.社交媒体上的帖子和账户从中国互联网上消失并不罕见。但当红演员赵薇的作品一夜之间从各大网络平台消失时，全民范围内掀起了一场热潮。

Just as the mysterious events surrounding Zhao went viral on social media, another

bombshell dropped the following day. Zheng Shuang, a high-profile actor previously investigated for contract fraud, had been slapped with 229 million yuan ($46 million) in fines and overdue taxes.围绕赵薇的神秘事件在社交媒体上疯传时，次日又传来了另一个重磅炸弹：曾因合同欺诈而被调查的知名演员郑爽被处以 2.29亿元人民币（4600万美元）的罚款和滞纳金。

The back-to-back incidents involving two of China’s A-list celebrities have many asking: Is the country’s entertainment industry facing a

reckoning after tightening regulations on fintech, internet, and education sectors?中国一线明星接二连三地出现问题，这引发了许多人的质疑：在对金融科技、互联网和教育领域的监管收紧后，中国的娱乐业是否面临清算？

① 句子结构分析：

a. It’s（形式主语+系动词）not unusual（表语）for social media posts and accounts to disappear from the Chinese internet（for sb. to do sth. 为不定式的复合结构作真正的主语）. But when works of popular actor Zhao Wei vanished overnight from leading online platforms（时间状语从句）, there（表语）was（系动词）a conspicuous frenzy（主语）.

b. Just as the mysterious events surrounding Zhao went viral on social media（时间状语从句）, another bombshell（主语）dropped（谓语）the following day（状语）. Zheng Shuang（主语）, a high-profile actor previously investigated for contract fraud（同位语，其中investigated为过去分词短语作后置定语，修饰actor）, had been slapped（谓语） with 229 million yuan ($46 million) in fines and overdue taxes（状语）.

c. The back-to-back incidents（主语）involving two of China’s A-list celebrities（现在分词短语作后置定语，修饰主语）have（谓语）many asking（宾语）:

Is the country’s entertainment industry（主语）facing（谓语）a reckoning（宾语）after tightening regulations on fintech, internet, and education sectors（状语）?② 写作表达：

a.

vanish [ˈvænɪʃ] 在这里用作动词，表示If someone or something vanishes, they disappear suddenly or in a way that cannot be explained. 突然消失; 神秘失踪例如：
He just vanished and was never seen again.
他就这么突然消失了，再也没有人见到过他。

vanish：语气强，指完全、往往是神秘而突然的消失，不留任何蛛丝马迹。 

disappear：普通用词，强调从视线或脑海中消失。这消失可能是暂时的、突然的或永久的，视上下文而定。例如：
In a blink of an eye he had disappeared.
一眨眼的工夫他就没影了。

b.

fraud [frɔːd] 用作名词，表示Fraud is the crime of gaining money or financial benefits by a trick or by lying. 诈骗；欺骗例如：
He was jailed for two years for fraud and deception.
他因诈骗与欺诈被监禁了两年。

deceit: 指歪曲实情，惯于说谎或蓄意欺骗。The trader was truthful and without deceit.
这位商人很可信，童叟无欺。

外刊中还出现过

accounting fraud和credit fraud词组，分别表示“假帐”和“信用欺诈”。

③ 翻译技巧：It’s not unusual for social media posts and accounts to disappear from the Chinese internet.这句话出现

评论性词语的翻译方法。一般汉语习惯将评论性词语后置，比如“这顿饭真好吃呀”或者“这件衣服真好看”。所以在这句话中not unusual也建议后置处理。④ 生词解析：

conspicuous [kənˈspɪkjʊəs] 用作形容词，表示If someone or something is conspicuous, people can see or notice them very easily. 显眼的例如：
Most people don't want to be too conspicuous.
大多数人不愿过于显眼。

overdue [ˌəʊvəˈdjuː] 用作形容词，表示Overdue sums of money have not been paid, even though it is later than the date on which they should have been paid. 到期未付的例如：
There is a 2% interest charge on overdue balances.
到期未付的余款加收2%的利息。

reckoning [ˈrɛkənɪŋ] 用作名词，表示Someone's reckoning is a calculation they make about something, especially a calculation that is not very exact. 估算例如：
By my reckoning we were seven or eight miles from the campground.
据我估算我们离露营地大约七八英里远。

合同欺诈（Contract fraud）是以订立合同为手段，以非法占有为目的，用虚构事实或隐瞒真相的欺骗方法骗取公私财物的行为。合同欺诈的行为表现为合同当事人一方为了获取非法利益，故意捏造虚假情况，或歪曲、掩盖真实情况，使相对人陷入错误认识，并因此作出不合真意的意思表示，订立、履行合同的行为。 

Chinese celebrities have often been targeted by the authorities, as well as online nationalists, over the years. Pop star Kris Wu was arrested over rape allegations, actor Zhang Zhehan criticized for posing at a site honoring Japanese war criminals, and Fan Bingbing heavily fined for tax evasion.多年来，中国名人经常成为当局和网络民族主义者的目标。流行歌星吴亦凡因强奸指控被捕，演员张哲瀚因在纪念日本战犯的场所摆姿势拍照而受到批评，范冰冰因逃税被重罚。

But the

ultimate target this time is the behind-the-scenes “capital” from investors and shareholders propping up celebrity agencies, production companies, streaming sites, and social media platforms, industry insiders and lawyers told Sixth Tone. They said these methods of profit seeking have created problems, as many stars are now valued on their ability to generate online traffic instead of their talent.业内人士和律师告诉《第六声》，然而这次的最终目标是来自投资者和股东幕后的“资本”（他们支持名人经纪公司、制片公司、流媒体网站和社交媒体平台）。他们表示，由于现在许多明星并不重视自己的才能，而是看重自己产生线上流量的能力，这样谋取利润的方式造成了很多问题。

① 句子结构分析：

a. Chinese celebrities（主语）have often been targeted（谓语）by the authorities, as well as online nationalists（状语）, over the years（状语）. Pop star Kris Wu（主语）was arrested（谓语）over rape allegations（状语）, actor Zhang Zhehan （主语）criticized（省略be动词的谓语）for posing at a site honoring Japanese war criminals（状语）, and Fan Bingbing（主语） heavily fined（省略be动词的谓语）for tax evasion（状语）.

b. But the ultimate target（主语）this time（时间状语）is（系动词）the behind-the-scenes “capital”（表语）from investors and shareholders（定语，修饰capital） propping up celebrity agencies, production companies, streaming sites, and social media platforms, industry insiders and lawyers told Sixth Tone（现在分词短语作后置定语）. They（主语）said（谓语）these methods of profit seeking（从句主语） have created（从句谓语）problems（从句宾语）, as many stars are now valued on their ability to generate online traffic instead of their talent（原因状语从句）.

② 写作句型：

a. allegation [ˌælɪˈɡeɪʃən] 用作名词，表示An allegation is a statement saying that someone has done something wrong. 指控例如：
The company has denied the allegations.
该公司否认了这些指控。

We accused him of taking bribes.
我们控告他受贿。

evasion [ɪˈveɪʒən] 用作名词，表示Evasion means deliberately avoiding something that you are supposed to do or deal with. 逃避例如：
He was arrested for tax evasion.
他因逃税被捕。

As China’s entertainment industry is experiencing a thorough shakeup, many in the business are reconsidering their next step. Lawyers Sixth Tone spoke with said producers, streaming platforms, and brands, once in pursuit of online traffic, have become more cautious in partnering with traffic-generating stars with large fan bases and undertake additional due diligence when signing them.随着中国娱乐业正在经历彻底洗牌，许多业内人士正在重新思考下一步的行动。《第六声》律师在接受采访时表示，曾经追求在线流量的制片人、流媒体平台和众多品牌商在与拥有庞大粉丝群的流量明星合作时变得更加谨慎，并在签约时会进行额外的尽职调查。

“Brands tend to attach greater

emphasis to celebrities’ ethics, professionalism, and the number and quality of their works,” said Zhang Zongbao from Guangdong Weiran Law Firm. “This will provide a heavy blow to business opportunities and the market competitiveness of high-traffic stars with little work, which will cool the market and further lead to less output involving such celebrities.”广东伟然律师事务所的张宗宝说：“品牌往往更加注重名人的道德、专业以及作品的数量和质量。” “这将对业务机会和高流量明星的市场竞争力造成沉重打击，这将给市场降温，持续减少此类明星的产出。”

① 句子结构分析：

a. As China’s entertainment industry is experiencing a thorough shakeup（时间状语）, many in the business（主语）are reconsidering（谓语）their next step（宾语）. Lawyers（主语） Sixth Tone spoke with（定语从句，修饰lawyers） said（谓语） producers, streaming platforms, and brands,（宾从主语） once in pursuit of online traffic（状语）, have become more cautious in（谓语） partnering with traffic-generating stars（宾语） with large fan bases（定语，修饰Stars） and undertake(谓语) additional due diligence（宾语） when signing them（时间状语从句）.

b. “Brands（主语）tend to attach（谓语）greater emphasis（宾语）to celebrities’ ethics, professionalism, and the number and quality of their works（状语）,” said（谓语）Zhang Zongbao（主语）from Guangdong Weiran Law Firm（定语，修饰Zhang Zongbao）. “This（主语）will provide（谓语）a heavy blow（宾语） to business opportunities and the market competitiveness of high-traffic stars with little work（状语）, which will cool the market and further lead to less output involving such celebrities（which引导的非限制性定语从句，修饰前面整句话）.”

② 写作句型：

a.

undertake [ˌʌndəˈteɪk] 用作动词，表示When you undertake a task or job, you start doing it and accept responsibility for it. 从事; 承担例如：
She undertook the task of monitoring the elections.
她承担了监督选举的任务。

put emphasis on 重视，强调；把重点放在……

lay emphasis on 强调；把重点放在……

place emphasis on 重视；强调

give emphasis to 强调

③ 生词解析：

due diligence表示尽职调查。例如：But in any case, due diligence is a requirement.
不管怎样 尽职审查是必须的。

我们这里想说一下due的

熟词僻义：Due attention or consideration is the proper, reasonable, or deserved amount of it under the circumstances. 适当的; 应有的例如：
After due consideration it was decided to send him away to live with foster parents.
经过充分考虑，决定将他送去与养父母生活。

output [ˈaʊtˌpʊt] 用作名词，表示Output is used to refer to the amount of something that a person or thing produces. 产量例如：
Government statistics show the largest drop in industrial output for ten years.
政府的统计数字显示出10年来工业产量最大幅度的下降。

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