Group 1 - The article highlights the case of Sima Nan, a popular internet celebrity, who was penalized for tax evasion, with a total fine and penalties amounting to 926.94 thousand yuan, which has been fully collected by the tax authorities [1] - Sima Nan's tax evasion involved concealing income and false declarations, resulting in unpaid taxes totaling 462.43 thousand yuan from 2019 to 2023, reflecting a broader trend of tax evasion among internet celebrities [1][2] - The article discusses the complex income structure of internet celebrities, which includes tips, commission from sales, and advertising fees, making it difficult for tax authorities to track funds due to the lack of transparency in platform settlement systems [1][2] Group 2 - The article critiques the current business model in the internet celebrity industry, where "traffic equals revenue" has become a common understanding, leading to a moral decline and even illegal activities among creators [2] - It emphasizes the blurred lines between reality and falsehood in the content produced, resulting in a data-driven game that prioritizes metrics over ethical considerations [2] - The article warns that the relationship between platforms and creators has become a distorted symbiosis, leading to a vicious cycle where rational voices are marginalized and extreme opinions gain viral traction [2] Group 3 - Tax industry insiders indicate that penalties for tax evasion can range from 0.5 to 5 times the owed amount, with Sima Nan's case serving as a significant warning for the industry [3] - The article outlines three scenarios for tax penalties: reduced penalties for voluntary tax payments, heavy penalties for hidden income without voluntary payment, and standard penalties for misclassified income [3] - It concludes that the Sima Nan incident should serve as a starting point for promoting lawful business practices and compliance among internet celebrities and public figures [3]