陈震偷税被查，案件细节披露

Core Viewpoint - The article discusses a tax evasion case involving a well-known automotive reviewer, Chen Zhen, who underreported his income and misclassified revenue to evade personal income tax totaling 1.1867 million yuan from 2021 to 2023 [1][2]. Group 1: Case Details - Chen Zhen, a prominent automotive reviewer with over 10 million followers, reported an annual income of only around 1 million yuan, which was inconsistent with his online popularity [2]. - Tax authorities found that Chen claimed to have completed a self-audit and paid back taxes, but this was only for the year 2023, not for the previous years [2][3]. - Investigations revealed that Chen had not withdrawn any funds from his video account for nearly a year, indicating potential use of alternative withdrawal channels [3]. Group 2: Evasion Techniques - In 2022, Chen established a personal cultural and creative studio in Tianjin, which was later identified as a shell company with no actual office or employees [4][5]. - The studio was used to misreport income, as Chen funneled his advertising revenue from the video platform into the studio's bank account, falsely declaring it as business income [5]. - The total personal income misreported through the shell studio amounted to 2.3 million yuan, showcasing a clear case of income classification manipulation [5]. 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 [5].