官方公布陈震偷税案细节

Core Viewpoint - The case involves a well-known automotive reviewer, Chen Zhen, who was found guilty of tax evasion amounting to 1.1867 million yuan by underreporting income and misclassifying income types from 2021 to 2023 [1][3][18] Group 1: Tax Evasion Details - Chen Zhen, a prominent figure in the automotive review industry with over 10 million followers, reported an annual income of only around 1 million yuan, which was inconsistent with his online popularity [3][4] - The tax authorities discovered that Chen had only conducted a self-assessment for the year 2023, while his overall income from 2021 to 2023 was not properly reported [5][6] - From 2021 to early 2022, Chen withdrew a total of 1.5725 million yuan in advertising service fees from a third-party payment platform without declaring it for tax purposes [8] Group 2: Use of Shell Company - In 2022, Chen established a personal cultural and creative studio in Tianjin, which was found to be a shell company without actual operations or employees [11][12] - Chen misclassified his income from short video advertisements as business income of the shell company, thereby reducing his tax liabilities [14][15] - The tax authorities confirmed that Chen reported 2.3 million yuan of personal income as revenue for the shell company, which constituted a typical case of "income type conversion" for tax evasion [15][16] Group 3: Legal Consequences - Following the investigation, tax authorities imposed a total penalty of 2.4748 million yuan on Chen, which included back taxes, late fees, and fines, all of which have been collected [18]