陈震一年广告收入超2000万，申报综合所得仅100多万

Core Viewpoint - The case of Chen Zhen, a well-known online car reviewer, highlights significant tax evasion through underreporting income and misclassifying income types, resulting in a total tax evasion of 1.1867 million yuan from 2021 to 2023 [1][6]. Group 1: Income Reporting Discrepancies - Chen Zhen reported an annual comprehensive income of only around 100,000 yuan from 2021 to 2023, which is inconsistent with his online popularity and estimated annual income from online advertising exceeding 20 million yuan [2][6]. - Tax authorities discovered that Chen Zhen's self-reported tax adjustments only addressed the year 2023, leaving prior years unexamined [2][3]. Group 2: Investigation Findings - The investigation revealed that from 2021 to early 2022, Chen Zhen withdrew a total of 1.5725 million yuan from a third-party payment platform as advertising labor remuneration, which he failed to report for tax purposes [3][8]. - In 2022, Chen Zhen established a personal cultural and creative studio in Tianjin, which was found to be a shell entity without actual operations or employees, used to misreport personal income as business income [4][9]. Group 3: Tax Evasion Techniques - Chen Zhen transferred 2.3 million yuan of personal income to his studio's bank account, falsely declaring it as business income to reduce tax liabilities, a clear case of "income type conversion" [4][9]. - Following the investigation, tax authorities imposed a total penalty of 2.4748 million yuan, including back taxes and fines, which has been fully collected [5][9].