Core Viewpoint - The article discusses the tax evasion case of Chen Zhen, a well-known car reviewer, highlighting the financial implications and the impact on his personal brand and business operations [5][21]. 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, leading to a total penalty of 2.4748 million yuan imposed by the tax authorities [5]. - Following the tax investigation, Chen Zhen's accounts across multiple social media platforms were banned due to violations of laws and community rules, affecting over 24 million followers [5]. Advertising Revenue - Chen Zhen's Douyin account has 10.745 million followers, with advertising rates ranging from 350,000 yuan for 1-20 seconds to 800,000 yuan for over 60 seconds [7]. - In November, he published 30 videos, with at least 7 being advertisements, potentially generating over 5 million yuan in revenue based on the highest advertising rate [7]. Business Operations - Chen Zhen is associated with five companies, four of which are operational, focusing on advertising, information technology, and commerce [10][11]. - His main company, Ge Rui Chi Advertising, has a tax debt of 2,965 yuan, indicating potential financial management issues [11]. Personal Brand and Business Model - Chen Zhen's rise to fame began with his reputation as "Erhuan Shisanlang," which has been pivotal in building his personal brand and subsequent business ventures [16][17]. - His business model heavily relies on his personal credibility, which has shown vulnerabilities due to recent controversies and public image crises [20][21]. Recent Controversies - Chen Zhen faced significant setbacks, including a breach of contract that cost him 5 million yuan and a serious traffic accident for which he was deemed at fault [20]. - These incidents have raised concerns about the sustainability of his business model, as personal risks directly translate into systemic risks for his enterprises [21].