陈震补税后仍被查出偷税

Core Viewpoint - The tax evasion case of Chen Zhen, a prominent automotive reviewer with over 10 million followers, reveals significant discrepancies between his reported income and online popularity, leading to a total tax penalty of 2.47 million yuan [1][2]. Group 1: Tax Evasion Details - Chen Zhen was found to have underreported his income, resulting in a total personal income tax shortfall of 1.1867 million yuan [1]. - The tax authorities imposed a penalty that included the recovery of unpaid taxes, late fees, and fines, totaling 2.4748 million yuan [1]. - The investigation revealed that from 2021 to 2023, Chen Zhen reported an annual income of only around 100,000 yuan, which was inconsistent with his online presence [1][2]. Group 2: Investigation Process - The tax investigation was initiated due to a significant mismatch between Chen Zhen's high income potential and his low tax payments [2]. - Initial discussions with tax authorities indicated that Chen Zhen claimed to have completed self-assessment and tax payments, but this was only for the year 2023 [2]. - Further investigation uncovered that from 2021 to early 2022, Chen Zhen received 1.5725 million yuan in advertising fees through a third-party payment platform without reporting it for tax purposes [3]. Group 3: Business Structure and Evasion Tactics - In 2022, Chen Zhen established a personal cultural and creative studio, which functioned as a shell company to convert personal labor income into business revenue, thereby reducing tax liabilities [3]. - Upon being confronted with substantial evidence, Chen Zhen admitted to the tax violations and cooperated by providing complete bank statements and transaction records [3].