三年间，拥有170名主播的MCN机构代扣代缴个人所得税居然为零；申报收入合计1.6亿元，却享受着 小型微利企业所得税优惠；与某网络科技有限公司勾结暗箱操作，为其开具多于实际经营金额的增值税 专用发票447份，价税合计4463.80万元…… 记者从国家税务总局河北省税务局获悉，国家税务总局保定市税务局稽查局依法查处河北楚鸣文化传媒 有限公司(MCN机构)涉税违法案件。 据了解，2019年至2021年，河北楚鸣文化传媒有限公司通过让他人为自己开具与实际经营业务情况不符 的发票，虚抵进项税额，多列成本，违规享受小型微利企业所得税优惠，少缴增值税、企业所得税等税 费1261.51万元。该公司还通过个人银行账户向旗下签约主播发放劳务报酬，未代扣代缴个人所得税 359.70万元。 旗下170名主播的MCN机构 资金"回流"锁定发票虚开事实 代扣代缴个人所得税居然为零 保定市税务局稽查局根据公安机关线索，结合税收大数据综合分析发现，河北楚鸣文化传媒有限公司在 三年间代扣代缴个人所得税为0元。 作为一家与某主流直播平台签约的MCN机构，居然没有代扣代缴个人所得税，显然不合常理。 检查人员结合相关部门提供的线索，经过实地走访发 ...

转自：北京日报客户端 三年间，拥有170名主播的MCN机构代扣代缴个人所得税居然为零；申报收入合计1.6亿元，却享受着 小型微利企业所得税优惠；与某网络科技有限公司勾结暗箱操作，为其开具多于实际经营金额的增值税 专用发票447份，价税合计4463.80万元…… 记者从国家税务总局河北省税务局获悉，国家税务总局保定市税务局稽查局依法查处河北楚鸣文化传媒 有限公司（MCN机构）涉税违法案件。 据了解，2019年至2021年，河北楚鸣文化传媒有限公司通过让他人为自己开具与实际经营业务情况不符 的发票，虚抵进项税额，多列成本，违规享受小型微利企业所得税优惠，少缴增值税、企业所得税等税 费1261.51万元。该公司还通过个人银行账户向旗下签约主播发放劳务报酬，未代扣代缴个人所得税 359.70万元。 2024年11月，国家税务总局保定市税务局稽查局依据《中华人民共和国企业所得税法》《中华人民共和 国个人所得税法》《中华人民共和国税收征收管理法》《中华人民共和国行政处罚法》等相关法律法规 规定，对该公司违规享受小型微利企业所得税优惠等行为作出补缴税费款、加收滞纳金并处罚款共计 2010.06万元的处理处罚决定；对其未履行 ...

舟山沈家门渔港，随着一声"舟山线上渔市正式开市"，本地头部电商企业和达人们集体现场亮灯开播， 抢占今年开渔节后的第一波流量！ 9月19日，由浙江省商务厅指导、舟山市商务局主办的2025线上东海开渔节暨"舟山渔市网上消费季"正 式鸣锣揭幕。作为线上开渔第二个"十年"的开篇，本次活动以"赶海开渔趣躺岛"为主题，在前十年"品 牌化"的基础上，聚焦"电商+舟山海鲜产业带"守正创新，夯实下一个十年的"平台化"基础。 通过"好玩-渔舟唱晚"、"好吃-渔味无穷"、"好看-渔影如画"三个板块，依托电商直播、线下渔市、商圈 市集等多种消费场景，打造一场"沉浸式、多元化、综合性"的主题消费活动，全面提振"舟山海鲜"网上 市场消费热度。本次线上东海开渔节，成功邀请了淘宝天猫、抖音、京东、快手等国内头部电商平台和 无忧传媒、遥望科技、谦寻文化、辛选集团、交个朋友等国内知名MCN机构参与。 跨平台联动 保障鲜味直达 今年舟山线上开渔，抖音平台首次将抖音"溜达节"专场销售开设至沈家门渔港，倾力推荐优质的舟山海 鲜产品；淘宝天猫进行专项品牌招商，将鲜美的舟山渔货直接推荐给全国消费者；京东物流则推出专项 物流礼包，通过更具性价比的原产地直发 ...

近年来，随着平台经济的快速发展，MCN机构作为培育网络主播并连接商家和直播平台的关键枢纽， 实现了规模化快速发展。 但在此过程中，MCN机构也暴露出了一些问题。从税务部门今年公布的一系列案件来看，部分MCN机 构为降低运营成本、争夺主播资源，虚化代扣代缴职责，将"避税"作为吸引主播的手段。 9月19日，河北、湖南两地税务部门曝光了依法查处的两起MCN机构涉税违法案件，涉及河北楚鸣文化 传媒有限公司、湖南颜客文化传媒有限公司，涉案金额分别为千万级别和百万级别。 随着更多案件查处细节披露，这些MCN机构的偷逃税"生意经"也浮出水面。 虚开发票、多列成本 河北一MCN机构少缴税款上千万 9月19日，国家税务总局保定市税务局稽查局依法查处的河北楚鸣文化传媒有限公司（MCN机构）涉税 违法案件对外发布。 经查，2019年至2021年，河北楚鸣文化传媒有限公司通过让他人为自己开具与实际经营业务情况不符的 发票，虚抵进项税额，多列成本，违规享受小型微利企业所得税优惠，少缴增值税、企业所得税等税费 1261.51万元。该公司还通过个人银行账户向旗下签约主播发放劳务报酬，未代扣代缴个人所得税359.70 万元。 这些偷逃税的行 ...

Core Viewpoint - Recent tax violations involving MCN institutions and a network anchor highlight the urgent need for compliance with tax obligations in the rapidly growing platform economy [1][2]. Group 1: Tax Violations - The tax authorities in Hebei, Hunan, and Liaoning have exposed two cases of tax violations by MCN institutions and one case of tax evasion by a network anchor [1]. - Hebei Chuming Cultural Media Co., Ltd. was found to have evaded taxes amounting to 12.61 million yuan by issuing false invoices and failing to withhold personal income tax of 3.597 million yuan for its contracted anchors [3]. - The penalties imposed on Hebei Chuming included a total of 20.1006 million yuan in back taxes, late fees, and fines for tax violations [3]. Group 2: MCN Institutions and Their Role - MCN institutions serve as agents for content creators, providing services such as planning, production, and marketing, and are crucial in connecting creators with advertisers and brands [2]. - The number of MCN institutions is projected to reach approximately 29,000 by May 2025, an increase of about 2,200 from 2024 [2]. Group 3: Legal Obligations and Compliance - MCN institutions must understand and fulfill their tax obligations, including paying value-added tax and corporate income tax, as well as withholding personal income tax for their contracted anchors [1][4]. - The recent regulations emphasize that the online economy is not exempt from legal obligations, and all entities must adhere to tax laws to ensure fair competition and healthy industry development [4].

Core Viewpoint - "San Zhi Yang" company is set to resume operations after completing a six-month rectification process, as confirmed by local authorities, with the decision on when to resume being left to the company itself [1][6][8]. Group 1: Company Background - "San Zhi Yang" (Hefei San Zhi Yang Network Technology Co., Ltd.) faced issues in September 2024 due to false advertising related to "Hong Kong Mei Cheng Mooncakes" and "Australian Grain-fed Beef Rolls," resulting in a fine of 68.9491 million yuan and a suspension of operations for rectification [6][8]. - The company has undergone a comprehensive evaluation by a joint investigation team, which included relevant authorities, lawyers, and consumer representatives, concluding that the company's rectification measures met the required standards for resuming operations [6][8]. Group 2: Market Impact - The last public live broadcast by "Crazy Xiao Yang" (Zhang Qingyang) occurred on September 7, 2024, after which the company ceased operations due to the aforementioned issues [8]. - "Crazy Xiao Yang" is associated with eight companies, four of which are currently active, including "San Zhi Yang (Hefei) Holding Group Co., Ltd." and "Hefei San Zhi Yang Network Technology Co., Ltd." The total number of companies under his control reaches 49, spanning various sectors such as cultural media, education, agriculture, and food [8].

Core Viewpoint - The entry of Jay Chou into Douyin (TikTok) has significantly boosted the stock price of his associated company, Giant Star Legend, reflecting the market's recognition of the commercial value of his IP and optimistic expectations for the company's future growth [2][3]. Group 1: Company Overview - Jay Chou officially joined Douyin on July 9, 2023, under the name "Zhou Tongxue," and has gained over 14 million followers [2]. - Giant Star Legend, established in 2017 and listed on the Hong Kong Stock Exchange in July 2023, focuses on IP creation and operation, as well as new retail [2]. - The company holds the trademark rights for Jay Chou's character "Zhou Tongxue" and has a 10-year IP licensing agreement with Chou's management company, JVR Music [2]. Group 2: Financial Performance - In 2024, Giant Star Legend reported revenues of 584 million yuan, a year-on-year increase of 35.8%, and a net profit of 56.05 million yuan, up 62.4% [2]. - The significant revenue growth is attributed to a doubling of program production income to 167.6 million yuan, driven by successful broadcasts of shows featuring Jay Chou [2]. Group 3: Market Reaction and Future Prospects - Following the release of Jay Chou's first video on Douyin, Giant Star Legend's stock price surged by over 36%, later stabilizing at an 18.29% increase [2]. - Analysts believe that Chou's presence on Douyin will enhance his influence and provide opportunities for additional revenue streams through collaborations, advertising, and product launches [3]. - The expansion of Chou's fan base on Douyin is expected to inject new momentum into the company's IP business and new consumption initiatives [3].

Core Viewpoint - The concert held by internet celebrity He Qiushi has sparked controversy due to allegations of design plagiarism and performance issues, leading to a significant drop in his follower count on Douyin [3][5][12]. Group 1: Concert Details - He Qiushi's concert titled "The First Chapter" took place in a large stadium, with ticket prices ranging from 410 to 1314 yuan [5][29]. - The concert faced criticism for excessive use of backing tracks, lack of synchronization between audio and visuals, and a setlist primarily consisting of cover songs [3][12]. - Despite the controversies, He Qiushi's popularity surged, with his Douyin index increasing significantly following the concert [16]. Group 2: Market Dynamics - The rise of internet celebrities and MCN (Multi-Channel Network) companies is reshaping the concert market, with various types of influencers now able to hold concerts [9][20]. - He Qiushi's case illustrates a broader trend where internet celebrities leverage their online following to transition into live performances, often with high ticket prices compared to traditional artists [29][31]. - The concert industry is becoming increasingly complex, with different business models emerging, including those focused on long-term brand value rather than immediate ticket sales [37]. Group 3: Financial Implications - The financial structure of concerts often sees artists receiving a fixed performance fee, while ticket pricing is controlled by the event organizers [31][32]. - Despite claims of financial loss, the reality is that many artists, including He Qiushi, are insulated from the financial risks associated with ticket sales [32][35]. - The concert's high ticket prices have led to public skepticism regarding the profitability and ethics of internet celebrity concerts, raising questions about the sustainability of this business model [29][31].

Core Viewpoint - Zhang Xiaoqin's shares have been judicially auctioned, leading to a significant reduction in the controlling shareholder's stake, but the company asserts that control will not change [1][2][4]. Group 1: Judicial Auction Details - Zhang Xiaoqin Group's shares were auctioned in two rounds, with a total of 32 million shares sold for over 4 billion yuan [1][2]. - The first auction occurred from May 8 to 9, where 3.2 million shares were sold for 50.18 million yuan, reducing the group's stake from 48.72% to 46.67% [2][4]. - The second auction took place from May 20 to 21, with 28.76 million shares sold for 358 million yuan, further reducing the stake to 28.23% if all shares are transferred [4]. Group 2: Financial Performance - Zhang Xiaoqin reported a revenue increase of 11.9% to 908 million yuan in 2024, but net profit fell by 0.3% to 25.04 million yuan, marking three consecutive years of profit decline [6][7]. - The company's total debt has reached nearly 6 billion yuan, exacerbating financial pressures [6][10]. - The gross margin slightly increased to 36.22%, but rising operating costs and sales expenses have impacted profitability [7][8]. Group 3: Debt Issues - Zhang Xiaoqin Group has been involved in multiple debt disputes, with a total of over 5.8 billion yuan in overdue debts [10][11]. - The group was listed as an executor by the court for failing to fulfill legal obligations, with execution amounts exceeding 3.1 billion yuan [8][9]. - The controlling shareholder's shares have been frozen due to these debts, leading to significant financial strain on the company [9][10]. Group 4: Strategic Implications - The auction attracted attention from Shanghai Tuyu Chengxiang Brand Management Partnership, linked to the prominent MCN organization, White Rabbit Group, indicating potential strategic shifts in the market [12][16]. - White Rabbit Group has been diversifying its business model, moving beyond online channels to include offline and international markets, which may influence its future strategies [16][17].

Core Insights - The investigation into MCN (Multi-Channel Network) institutions reveals a troubling trend of unethical practices driven by profit motives, including manipulation of online traffic, spreading rumors, and producing low-quality content [2][3] Industry Overview - There are nearly 30,000 MCN institutions in China, which play a crucial role in connecting online platforms and content creators, facilitating content production, dissemination, IP incubation, and commercial monetization [2][3] - The market for MCN institutions has been growing since 2015, with the top 1% of these institutions holding over 70% of the market's total fan base [3][8] Business Operations - MCN institutions primarily engage in marketing, content production, talent management, e-commerce, and operations, with an average of 3.11 platforms being utilized for their activities [9][11] - The most frequently used platforms by MCN institutions include Douyin, Xiaohongshu, and Weibo, with a notable increase in investment in Xiaohongshu and a growing interest in WeChat video accounts and overseas platforms [11] Trust Issues and Scandals - Many leading MCN institutions have faced trust crises due to issues such as false advertising, reliance on top influencers, and low-quality products, leading to significant public backlash [15][20] - Specific institutions like "San Zhi Yang" and "Xin Xuan" have been involved in controversies related to product quality and misleading promotions, resulting in substantial fines and negative media coverage [19][20] Regulatory Environment - Regulatory bodies are increasingly focusing on the MCN sector, implementing stricter guidelines to ensure compliance and ethical practices, including prohibiting the spread of false information and malicious marketing tactics [23][25] - The introduction of a comprehensive evaluation system for MCN institutions aims to shift the industry focus from mere expansion to quality and social responsibility [23]