Core Viewpoint - The article highlights the ongoing crackdown by tax authorities on tax evasion by internet celebrities, particularly live streamers, revealing common methods of evasion and the role of big data in detection [2][5]. Group 1: Tax Evasion Cases - In early 2026, the State Administration of Taxation exposed two tax evasion cases involving internet celebrities, including streamer Peng Xuan Zhi, who evaded approximately 2.16 million yuan [2]. - A total of 10 detailed cases of tax evasion by internet celebrities have been disclosed, with common characteristics identified among them [2][3]. - The tax authorities primarily detected these evasion cases through tax data analysis, with some cases arising from whistleblower reports or referrals from other departments [2][3]. Group 2: Methods of Evasion - Most internet celebrities concealed income by using personal accounts of themselves or family members to receive payments without reporting them [4]. - A specific case involved streamer Wang Zibai, who used "yin-yang contracts" to split commissions, with part processed through the platform and the majority received through a family member's account [4]. - Tax authorities noted that many of these celebrities were initially uncooperative during investigations but later admitted to tax evasion when presented with evidence [4]. Group 3: Financial Implications - The amounts of tax evasion among the 10 cases ranged from 1 million to 8.05 million yuan, with the highest being 8.05 million yuan by streamer Yu Yang [5]. - The total amount of tax, penalties, and late fees recovered from these cases was between 1.6 to 2 times the evaded tax amount [5][6]. - Despite not imposing the maximum penalty of five times the evaded tax, the financial repercussions for these streamers were significant, with some facing total repayments exceeding 14 million yuan [6]. Group 4: Regulatory Environment - The tax authorities have intensified their efforts against tax evasion by internet celebrities, with 169 streamers checked in 2024, leading to the recovery of 899 million yuan in unreported income [6]. - The tax department aims to establish a comprehensive tax supervision system for internet celebrities, enhancing tax law education and risk management [6].

Core Viewpoint - The article discusses the tax evasion case of Chen Zhen, a prominent car reviewer with over 10 million followers, revealing the details of his tax violations and the subsequent penalties imposed by the tax authorities [3][4]. Tax Evasion Details - Chen Zhen was found to have underreported his income and evaded personal income tax totaling 1.1867 million yuan, leading to a total penalty of 2.4748 million yuan, which includes back taxes and fines [3][4]. - The investigation revealed that from 2021 to 2023, Chen Zhen reported an annual income of only around 1 million yuan, which was inconsistent with his popularity and earnings as a top influencer in the car review sector [3][4]. Investigation Process - The tax authorities initiated an investigation based on discrepancies between Chen Zhen's reported income and his actual earnings, which were flagged through data analysis and possibly through tips [3][6]. - During the investigation, it was discovered that Chen Zhen had withdrawn 1.5725 million yuan from a third-party payment platform for advertising services without reporting it for tax purposes [6]. - Chen Zhen established a personal cultural and creative studio in Tianjin, which was essentially a shell company used to convert personal labor income into business income, thereby reducing his tax liabilities [6]. Admission and Cooperation - After being confronted with evidence, Chen Zhen admitted to his tax violations and cooperated with the tax authorities by providing complete bank transaction records [6].