Core Viewpoint - The rapid development of the platform economy has led to the significant growth of MCN (Multi-Channel Network) institutions, which play a crucial role in nurturing online streamers and connecting them with businesses and live streaming platforms [1] Group 1: Issues Faced by MCN Institutions - MCN institutions have exposed several issues, particularly in tax compliance, as some have used tax evasion as a strategy to attract streamers [2][4] - Recent tax investigations revealed that certain MCN institutions have engaged in tax evasion practices, including issuing false invoices and misreporting expenses [5][6] Group 2: Case Studies of Tax Violations - On September 19, tax authorities in Hebei and Hunan exposed two MCN institutions for tax violations, with the Hebei institution involved in a case amounting to over 12.61 million yuan and the Hunan institution involving over 2.08 million yuan [3][14] - The Hebei MCN institution, Hebei Chuming Cultural Media Co., Ltd., was found to have underreported taxes by using false invoices and failing to withhold personal income tax for its streamers, resulting in a total tax shortfall of 12.61 million yuan [5][13] - The Hunan MCN institution, Hunan Yanke Cultural Media Co., Ltd., failed to withhold personal income tax for its streamers, leading to a tax shortfall of 2.08 million yuan [15][18] Group 3: Investigation and Findings - Investigations revealed that the Hebei MCN institution had not withheld any personal income tax over three years, which raised suspicions [6][10] - The investigation uncovered that the institution had a significant discrepancy between reported income and actual payroll expenses, with reported income of 160 million yuan but only 720,000 yuan in average annual salary expenses [8] - Evidence showed that the institution collaborated with another company to issue false invoices, leading to a total of 447 false invoices amounting to 44.63 million yuan [12][13] Group 4: Regulatory Actions and Penalties - The tax authorities imposed penalties on the Hebei MCN institution, requiring it to pay back taxes, late fees, and fines totaling approximately 20.1 million yuan [13] - The Hunan MCN institution was fined 1.04 million yuan for failing to fulfill its tax withholding obligations [18]