MCN机构1.6亿元收入，代缴个人所得税0元，官方通报

Core Points - The investigation revealed that Hebei Chuming Cultural Media Co., Ltd., a Multi-Channel Network (MCN) with 170 hosts, had zero personal income tax withheld over three years despite reporting total income of 160 million yuan [1][2][4] - The company engaged in tax evasion by issuing false invoices and improperly claiming tax benefits, resulting in a total tax shortfall of 12.6151 million yuan [1][11] - The investigation led to the discovery of collusion with a technology company in Yiwu, which issued inflated invoices, further complicating the tax evasion scheme [6][9][11] Group 1 - The MCN institution reported a total income of 160 million yuan from 2019 to 2021, yet had an average annual salary expenditure of only 720,000 yuan [4][5] - The company failed to withhold personal income tax for its hosts, which is a legal requirement under Chinese tax law [2][11] - The investigation uncovered that over half of the MCN's input invoices were issued by a company suspected of fraudulent invoicing [4][5][6] Group 2 - The MCN's legal representative admitted to using false invoices to inflate expenses and reduce taxable income, allowing the company to qualify for small-scale enterprise tax benefits [11][12] - The company was found to have issued 447 fraudulent invoices totaling 44.638 million yuan, which were used to evade taxes [9][13] - The tax authorities have initiated legal proceedings against the MCN and the associated technology company for their involvement in tax fraud [13]