“崔范之争”愈演愈烈，爆料不断升级。
这场争论不仅惊动了国家税务总局，还引来了外媒的关注和报道：
范冰冰逃税调查引起了中国电影产业的危机
The controversy began last week when Chinese television presenter Cui Yongyuan took a shot at actress Fan Bingbing, saying her income was so exorbitant it was hurting the Chinese film industry.
这场争论开始于上周，中国电视节目主持人崔永元平批评演员范冰冰，说她的片酬过高，伤害了中国电影产业。
Fan, who is set to co-star in Jessica Chastain’s upcoming female action film 355, has been China's highest-paid actress for the past four years according to Forbes.
根据《福布斯》报道，将在杰西卡·查斯坦的新片女性动作电影《355》中担任主角的范冰冰，是过去4年来，中国片酬最高的女演员。
Concerns that ying-yang contracts could be a common practice in the industry sparked a sell-off of shares at several leading Chinese film and television companies on Monday.
考虑到阴阳合同可能是该行业内一个比较普遍的现象，周一，该事件就引起几个中国龙头的电影电视公司股价下跌。
《X战警》演员范冰冰被卷入中国电视电影逃税打击之中
The local practice of signing multiple contracts for the same job is known as so-called “yin-yang” contracts, in which a contract of lower value is the one declared to the authorities to avoid taxation.
在中国，同一份工作签署两份合同的举措，被称为“阴阳合同”。其中价值低的那份合同会对权威部门公开，以此来逃税。
The State Administration of Taxation didn’t name the actress in its statement of intent but has asked local taxation offices in the southern province of Jiangsu, among others, to carry out investigations.
中国国家税务局并没有在意向声明中点名这名演员，但有要求位于南部的江苏省的当地税务局开展调查。
Some of China’s biggest film stars are facing government tax probes after their contracts were leaked online last week, exposing what is thought to be a widespread practice of tax cheating.
一些中国最著名的电影明星正面临政府的税务调查，原因是他们签署的合同上周在网上遭到曝光，揭示出据信普遍存在的税务欺诈行为。
probe [prəʊb] n. 探究；探测仪；详尽调查 v. 追问；盘问
例句: The German probe has been joined by U. S. and Russian authorities, according to people familiar with the matter.
据知情人透露，美国及俄罗斯当局也加入了德国检方的调查。
Photo credit: Getty Images
On Monday,share prices of some of China’s biggest film houses and talent agencies crashed after news that the State Administration of Taxation would be investigating the film industry practice of signing “yin-and-yang” contractswhich name one salary for tax authorities and a larger one as the actual contractual fee.
周一，中国一些最大的电影公司和人才经纪公司的股价大幅下跌，此前有消息称，国家税务总局(State Administration of Taxation)将对电影业内签署“阴阳合同”的行为展开调查。“阴阳合同”是指当事人签署两份合同，将数额较低的报给税务当局纳税，将数额较大的作为实际合同给付酬金。
Photo credit: Getty Images
One of the worst hit by the sell-off has been a talent agency associated with Fan Bingbing, China’s highest paid performer, who was ranked by Forbes as the fifth highest-paid actress in the world in 2016. She is shortly to star opposite Jessica Chastain in the film 355.
受到抛售影响最严重的是与中国片酬最高的演员范冰冰有关的一家人才经纪公司。范冰冰在2016年《福布斯》(Forbes)编制的全球女演员片酬排行榜上排名第五。她不久将与杰西卡•查斯坦茵(Jessica Chastain)搭档出演电影《355》。
sell-off ['selɔ:f] n.（国有企业的）出售；（证券）抛售
例句: The privatization of the electricity industry was the biggest sell-off of them all.
电力行业的私有化是这类出售中最大的一宗。
Photo credit: Getty Images
The issue comes as the salaries of stars balloon in China, which may this year overtake the US as the world’s largest film box office.
在该事件曝光之际，中国电影明星的片酬大幅上涨。中国电影票房今年可能超过美国成为全球第一。
balloon [bə'luːn] v. 涨大；乘热气球飞行
例句: If inflation picks up in China to the point where the authorities stamp down on domestic demand, thus making the trade surplus balloon.
如果中国的通胀上升到一定地步导致当局开始打压国内需求，那么贸易顺差则将急剧扩大。
Photo credit: Getty Images
The probe by Chinese authorities appears to have been provoked by an online campaign last week to publicise the issue of tax evasion among China’s movie stars. Cui Yongyuan, a TV anchor and entertainment industry gadfly, published documents purporting to be an anonymous yin-and-yang contract last week on his social media account, implying that it might be Ms Fan’s.
中国税务当局的调查似乎是上周一个曝光中国电影明星逃税问题的网上行动所引发的。电视主播、娱乐业大咖崔永元上周在其社交媒体账户上发布了一份据称是阴阳合同的文件，并暗示这份文件是范冰冰签署的。
purport ['pɜː(r)pɔː(r)t] v. 声称；大意是… n. （文件,演说等的）意义；大意
例句: Recent 'research' purporting to show that Chinese food is unhealthy is at best misleading.
最近一个说中餐不健康的调查基本上可以说是对中国菜的误解。
Photo credit: Getty Images
He later clarified that this was not Ms Fan’s contract, but he implied that he had access to other entertainers’ contracts. “I'm not clarifying [the rumour]. I have a drawer of [similar] contracts,” he said in a video interview posted after his original leak.
他后来澄清说，这不是范冰冰签署的合同，但他暗示，可以获得其他演艺人员的合同。他在最初爆料后的视频采访中表示，“我不是在澄清（传言）。我有一抽屉（类似的）合同”。
A representative for Ms Fan’s personal studio said the allegations that she had not paid sufficient taxes on her salary were “an insult” to the actress and accused Mr Cui of “defamation”.
范冰冰工作室的一位代表称，有关范冰冰未能为其片酬支付足够税款的指控，是对这位女演员的“侮辱”，并指责崔永元“诽谤”。
defamation [.defə'meɪʃ(ə)n] n. 诽谤；诬蔑
例句: In some places, it is not the "defamation" of faith that threatens rights but measures that supposedly defend it.
在某些地方，并不是诽谤信仰损害了人权，而是维护信仰的行为给人们带来了伤害。
细心的你想必已经发现了，随着“崔范之争”而大火的“阴阳合同”，以上几家外媒在报道时都采用了 “‘yin-and-yang’ contracts”的译法。
事实上，采用直接音译法的媒体不在少数。这说明中国的“yin”和“yang" 对于老外来说早已不陌生。
例如：
The Yin and Yang are polarizing forces but are important in maintaining abalanced universe.
阴和阳是能量的两极，但也是保持宇宙平衡的重要力量。
环球时报（Global Times）也将“阴阳合同”直接翻译为“yin yang contracts”.
The State Administration of Taxation also ordered local tax bureaus to act on "yin yang contracts" among movie actors, and vowed to take stronger measures against tax violations, CCTV reported.
据央视报道，国家税务总局责成当地税务机关调查核实有关影视从业人员“阴阳合同”中的涉税问题，并声明采取更有力的措施打击涉税违法违规行为。
除了直接音译法，“阴阳合同”还可以怎么翻译呢？
duplicate contracts
Tax evasion is never unilateral, and the “duplicate contracts” involve multiple parties including the actors, production companies, and investors, People’s Daily said, adding that every party should be held accountable. Therefore, to probe into this individual case and begin an all-round investigation is the anticipated next step.
《人民日报》称，逃税从来都不是单方面的，“阴阳合同”既牵涉明星，也牵涉制作公司，还牵涉投资方等等，每一个责任主体都不能放过。故此，从个案入手，逐步深入调查，掀起一场全方位的查税行动，显然更值得期待。
人民网将“阴阳合同”译为“duplicate contracts”，duplicate作形容词时，指“复制的，二重的，重复的”。
2
double contracts
Chinadaily 中国日报网翻译成，double contract，成对的合同，这里指一个项目下签订了两份类似的合同。
IMBD 互联网电影资料库也采用了这种译法：
China’s State Authority of Taxation announced the industry-wide move Sunday. It ordered local tax bureaus to investigate so-called Yin-Yang contracts – in essence, double contracts for the same work.
中国国家税务总局周日公布了全行业动向。 它命令地方税务局调查所谓的阴阳合同 - 实质上是从事同一项工作的双重合同。
3
twin contracts
The State Administration of Taxation has ordered local tax bureaus to investigate the so-called "twin contracts" among film celebrities, following an allegation made by a former China Central Television host that it is a common practice in the film industry to "used this method to evade tax."
国家税务总局命令地方税务局调查电影名人之间的所谓“双胞胎合同”，之前中国中央电视台一位主持人指控说，在电影业中通常采用这种方法逃税。
4
dual-contract
one contract setting out payment terms and a second one with a lower figure for the tax authorities to avoid payment of tax.
一份合同规定酬劳条款，另一份金额较低的合同则用于向税务机关报备。
南华早报（South China Morning Post）翻译成 dual-contract。dual表示同一事物的两个方面，有“双重的”之意，比如间谍有dual role（双重角色）、有些歪果仁有dual nationality（双重国籍）。
除了“阴阳合同”的背后，是中国网民对明星“天价片酬”的热议。
2017年，针对演员高片酬的乱象，政府就出台了影视圈的“限酬令”（文件中明文规定——要求演员的收入不得高于影片总制作费用的40%。主要演员的收入不得高于所有演职人员总收入的70%）。但有了“阴阳合同”，“限酬令”就如同虚设。
那么，国外明星的片酬如何呢？国外网站《Marieclaire》就盘点了近年来一些明星饰演的角色的片酬，一起来看看！
1、《老友记》6位主演：100万美元/集
承包了一代人回忆的《老友记》（Friends），现在仍然是美剧的不可逾越经典之作。
When the show first premiered in 1994, the friends were all paid just over$20,000 per episode. As it became a beloved, fan-favorite show, the actors each received a 5000% raise, making $1 million per episode by the time the show ended in 2004.
1994年电视剧首播，当时老友记的主角们每一集的片酬只有2万美元。之后，因为电视剧深受粉丝的喜爱，2004年剧集完结时，演员的片酬已经翻了50番，一集1百万美元。
2、《生活大爆炸》主角：100万/集
作为《生活大爆炸》最最最常驻的3位主演谢耳朵、Penny、 Leonard早在2014年，每集收入已经和《老友记》打平，一集1百万美元。
不过，就在去年，这三位主演因为想提高饰演Amy和伯纳黛特女星的片酬，同意做出让步，现在的片酬为90万美元。
Back in 2014, all three re-negotiated their contracts to raise their salary to a massive $1 million per episode. That figure was also the amount each of the cast of Friends pulled in for their final season.
2014年，这三位主演就已经重新商定了合约，将自己的片酬提升至100万美元一集。这个数字也就是《老友记》主演最后一季的收入。
3、《美女与野兽》Emma：1400万美元
根据外媒报道，艾玛参演《美女与野兽》（Beauty and the Beast），拿到的片酬是1400万美元，人民币将近9000万。
这也是Emma去年入选《福布斯》2017最赚钱女演员榜单第六名的原因。
Her role as Belle in Disney's live-action version of Beauty and the Beast put her in the rankings for Forbes' highest-paid actresses.
艾玛饰演迪士尼真人动画《美女与野兽》的主角贝儿，使她成功跻身《福布斯》最赚钱女演员榜单。
4、《史密斯夫妇》Angelina Jolie：2000万美元
这部号称安吉丽娜·朱莉和布拉德·皮特的定情之作《史密斯夫妇》（Mr. & Mrs. Smith）朱莉带来了2000万美元的收益，这也是她至今为止片酬最高的电影。
Mr. and Mrs. Smith is Jolie's highest paying movie role to date.
《史密斯夫妇》是朱莉片酬最高的电影。
陪伴着我们长大的《哈利波特》（Harry Potter）主演丹尼尔·雷德克里夫片酬也是逐渐增长。
从原先的4部电影，收入总共为2900万美金，到后来最后两部增长为一部2500万美金。
6、《阿甘正传》主角：7000万美元
1994年，由汤姆·汉克斯主演的电影《阿甘正传》，片酬加上后来的电影分红，总收入7000万美元。
这也是他至今为止收入最高的电影。
7、《加勒比海盗》德普：1.85亿美元/4部电影
最先以剪刀手爱德华闻名的约翰尼·德普（Johnny Depp），虽然后期被爆出是瘾君子，抽大麻、喝酒，还家暴，经历了一系列的“人设崩塌”。但他饰演的Jack船长可是深入人心。
据外媒报道，在前4部《加勒比海盗》系列中，他的总片酬约为1.85亿。
Depp didn't have to look for treasure in his role as Captain Jack Sparrow, as he brought in $185 million for the first four movies.
德普并不需要像影片中Jack船长那样寻找宝藏，因为他在前4部电影中，就拿到了1.85亿。
8、《怪奇物语》萌娃：25万美元
曾经超火爆的《怪奇物语》，主角都是一帮00后的孩子。而他们的薪酬分为分为A、B、C三个档。
A档是主演的成人演员，以及酬劳约为35万美元。B档是小演员，平均每集是25万美元，足足是第一、二季的12倍。C档是青少年演员，每集约为15万。
值得注意的是，国外的片酬往往指的是税前的片酬，而国内明星在片酬要求上，往往会注明“税后”或“实际所得”。
对于崔曝出的娱乐圈“阴阳合同”和明星的“天价片酬”，你怎么看？
一起留言讨论吧！
图南PTE口语训练营
【PTE口语训练营】Describe Image_Baby Sleep Hours
【PTE口语训练营】Describe Image_Happiness
【PTE口语训练营】Describe Image_Planet
【PTE口语训练营】Describe Image_Electricity Generation
【PTE口语训练营】Describe Image_France Sunshine
【PTE口语训练营】Describe Image_Adult Literacy
【PTE口语训练营】Describe Image_Pie Chart MSW
【PTE口语训练营】Describe Image_Timetable
【PTE口语训练营】Describle Image_Keyboard
【PTE口语训练营】Describe Image_Solar Yard Light
【PTE口语训练营】Describe Image_Floor Plan
【PTE口语训练营】Describe_Energy Production
【PTE口语训练营】Describe Image_Fresh Water
【PTE口语训练营】Describe Image_Air Temperature
【PTE口语训练营】Read Aloud_Ecotourism
【PTE口语训练营】Read Aloud_Immense Disparity
【PTE口语训练营】Read Aloud_Hemingway
【PTE口语训练营】Read Aloud_Botanic gardens
【PTE口语训练营】Read Aloud_Cup class boat
【PTE口语训练营】Read Aloud_Life expectancy
【PTE口语训练营】Read Aloud_Flattening
【PTE口语训练营】Read Aloud_Market Research
【PTE口语训练营】Read Aloud_Carbon Dioxide
【PTE口语训练营】Read Aloud_Modern Buildings
【PTE口语训练营】Read Aloud_Fiscal Year
【PTE口语训练营】Read Aloud_Statistics
【PTE口语训练营】Read Aloud_Smoking
想入群的同学添加小助手开启练习之旅吧
