Core Viewpoint - The Beijing Taxation Bureau has announced a tax evasion case involving Chen Zhen, a well-known automotive reviewer, who underreported his income and misclassified revenue from 2021 to 2023, resulting in a total tax shortfall of 1.1867 million yuan [1][11]. 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][12]. - Tax authorities discovered 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][12]. - Investigations revealed that Chen had established a short video account in 2021, but there were no withdrawal records until 2022, raising suspicions about his income reporting [2][12]. Group 2: Evasion Techniques - From 2021 to early 2022, Chen withdrew a total of 1.5725 million yuan in advertising service fees from a video platform through a third-party payment platform without reporting it for tax [3][13]. - In 2022, Chen set up a personal cultural and creative studio in Tianjin, which was found to be a shell company with no actual operations or employees, used to falsely report income [4][14]. - Starting in April 2022, Chen transferred his short video advertising income to the studio's bank account, misclassifying it as business income to reduce tax liabilities, which amounted to 2.3 million yuan [7][16]. Group 3: Legal Consequences - The tax authorities have imposed a total penalty of 2.4748 million yuan on Chen, which includes back taxes, late fees, and fines, all of which have been collected [10][19].