Core Viewpoint - The article discusses the intensified tax regulation on high-income and high-net-worth individuals, referred to as "double high" individuals, including celebrities and internet influencers, with a focus on tax evasion cases and regulatory measures taken by the tax authorities [2][3]. Group 1: Tax Regulation on High-Income Individuals - The State Taxation Administration has identified and penalized 1,818 "double high" individuals, recovering tax payments totaling 1.523 billion yuan [2]. - "Double high" individuals are defined as those with an annual income exceeding 1 million yuan or investable assets over 10 million yuan, which includes top celebrities and internet influencers [2]. - The regulatory focus on "double high" individuals has been reinforced since the issuance of the 2021 guidelines aimed at improving tax collection and management [2]. Group 2: Case Studies and Enforcement Actions - A notable case involves internet influencer Chen Zhen, who was found to have underreported income and evaded personal income tax by 1.1867 million yuan, resulting in a total penalty of 2.4748 million yuan [3]. - Chen Zhen's case highlighted discrepancies between his high income and low tax payments, prompting tax authority investigations and subsequent penalties [3]. Group 3: Policy Measures and Compliance - The implementation of the "Regulations on Tax Information Reporting by Internet Platform Enterprises" has led to over 7,000 domestic and foreign platforms fulfilling their tax information reporting obligations, enhancing tax compliance among platform operators and employees [4]. - The new regulations have contributed to a reduction in practices like "order brushing" that artificially inflate performance metrics, thereby improving the overall orderliness of the platform economy [4].