Core Viewpoint - The case of Chen Zhen, a well-known automotive reviewer, highlights significant tax evasion issues and the subsequent impact on his online presence and business operations due to legal violations and public image crises [1][9][15]. Group 1: Tax Evasion and Legal Consequences - Chen Zhen was found to have evaded personal income tax totaling 1.1867 million yuan from 2021 to 2023 through various deceptive practices [1]. - The tax authority imposed a total penalty of 2.4748 million yuan, including back taxes and fines, based on relevant tax laws [1]. - Following the legal actions, Chen Zhen's accounts across multiple social media platforms were suspended for violating laws and community guidelines, affecting over 24 million followers [1]. Group 2: Advertising Revenue and Business Operations - In November, Chen Zhen published at least seven advertisements, generating estimated revenues exceeding 5 million yuan, even at the lowest advertising rate [2]. - His Douyin account, with 10.74 million followers, had advertising rates ranging from 350,000 yuan for short ads to 800,000 yuan for longer ones [1][2]. - Chen Zhen is associated with five companies, primarily in advertising and digital culture, with one company having a tax debt of 2,965 yuan [6]. Group 3: Personal Brand and Business Model - Chen Zhen's rise to fame began with his reputation as "Erhuan Shisanlang," which significantly contributed to his public recognition and subsequent business ventures [12][13]. - His entrepreneurial journey started in 2014, leading to substantial investments and a diversified business model centered around his personal brand [14]. - Recent incidents, including a traffic accident and public controversies, have raised concerns about the sustainability of his business model, which heavily relies on his personal credibility [15].

Core Viewpoint - The article discusses the tax evasion case of Chen Zhen, a well-known automotive reviewer, highlighting the legal consequences he faced and the impact on his online presence and business operations [1][10]. Group 1: Tax Evasion Case - Chen Zhen was found to have evaded personal income tax totaling 1.1867 million yuan from 2021 to 2023 through various means, including concealing income and false declarations [1]. - The tax authority imposed a penalty of 2.4748 million yuan, which includes the tax owed, late fees, and fines [1]. - Following the tax investigation, Chen Zhen's accounts on multiple social media platforms were banned due to violations of laws and community rules, affecting over 24 million followers [1]. Group 2: Advertising Revenue - Chen Zhen's Douyin account has approximately 10.745 million followers, with advertising rates ranging from 350,000 yuan for 1-20 seconds to 800,000 yuan for over 60 seconds [2]. - In November, he published at least seven videos that were advertisements, potentially generating over 5 million yuan in revenue based on the highest advertising rate [2]. Group 3: Business Operations - Chen Zhen is associated with five companies, four of which are active in advertising, information technology, and commerce, while one has been deregistered [6]. - His main company, Ge Rui Chi Advertising, has a tax debt of 2,965 yuan, indicating potential financial issues within his business operations [6]. Group 4: Personal Brand and Business Model - Chen Zhen's rise to fame began with his nickname "Erhuan Shisanlang," which he earned from a high-speed driving incident, leading to a successful career in automotive media [12][13]. - His business model relies heavily on his personal brand, which has expanded into various sectors, including digital culture and commerce, but is vulnerable to risks associated with his personal reputation [15]. - Recent incidents, including a significant traffic accident and public controversies, have raised concerns about the sustainability of his business model, as personal credibility is crucial for his commercial success [15].