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].

Core Viewpoint - The tax authorities have imposed a total penalty of 2.4748 million yuan on Chen Zhen for tax evasion, which includes back taxes, late fees, and fines [1][9]. Group 1: Tax Evasion Details - Chen Zhen, a well-known automotive reviewer with over 10 million followers, reported an annual income of only around 1 million yuan from 2021 to 2023, which was inconsistent with his online popularity [2]. - The tax investigation revealed that Chen Zhen had underreported his income by a total of 1.1867 million yuan during the specified period through methods such as income misreporting and changing the nature of income [1][3]. - Chen Zhen established a personal cultural and creative studio in Tianjin in 2022, which was found to be a shell company with no actual operations or employees, used to falsely report income and reduce tax liabilities [5][7]. Group 2: Investigation Findings - The tax authorities discovered that from early 2021 to early 2022, Chen Zhen withdrew a total of 1.5725 million yuan from a third-party payment platform for advertising services without declaring it for tax purposes [3]. - The investigation further revealed that Chen Zhen transferred short video advertising income to his studio's bank account, falsely declaring it as business income, which amounted to 2.3 million yuan [7]. - After being confronted with the evidence, Chen Zhen admitted to the illegal activities and cooperated by providing complete bank transaction records [7].