据国家税务总局网站消息，4月28日，国家税务总局公布一起偷税案件。

经查，“探店”网红白冰在2021年至2024年期间通过转换收入性质、虚假申报等方式，少缴个人所得税、增值税、契税等税费共计911.18万元。

国家税务总局依法对其作出追缴税费款、加收滞纳金并处罚款共计1891.24万元的处理处罚决定。目前，上述款项已全部追缴入库。

Chinese food-and-travel influencer Bai Bing, who has over 40 million followers on a major video platform, has been fined nearly 18.91 million yuan for tax evasion, authorities said Tuesday.

An investigation by the State Taxation Administration found that between 2021 and 2024, Bai systematically underreported his personal income. In total, he evaded 9.11 million yuan in individual income tax, value-added tax, deed tax and other levies.

设立空壳“个体户”

揭秘白冰偷税案件细节

白冰，短视频博主，在某网络视频平台粉丝量超4000万，是美食探店类的头部网红。然而国家税务总局调查发现，白冰在网络平台的变现方式主要是广告合作，且佣金不菲，但白冰自2021年以来申报的个人收入金额长期偏低，稽查人员随即对白冰的关联企业展开全面梳理。经查由白冰直接或间接持股的企业竟然多达十余家。其中，一户注册在重庆的个体工商户显得格外可疑。

The investigation began when tax inspectors noticed that despite being a top-tier influencer with lucrative ad deals, Bai's declared personal income had remained suspiciously low since 2021. A review of companies linked to Bai revealed that he directly or indirectly held stakes in more than a dozen firms.

稽查人员介绍，白冰在重庆注册的个体工商户长期进行大额申报经营收入，工商信息中却无参保人员，即没有长期固定的工作人员。因此稽查人员高度怀疑，该个体户可能并没有实际经营活动。

为了核实情况，稽查人员迅速奔赴重庆。果然不出所料，该个体工商户的注册地址大门紧锁，并无实际生产经营迹象，这就是一个彻头彻尾的空壳“个体户”。



国家税务总局稽查局组织检查三处处长李明磊介绍：“经核查，白冰拍摄的短视频主要由其个人完成，并借助个人形象、流量等进行推广，所取得的收入应属于个人劳务收入。因此，我们推断白冰将个人收入转换成个体工商户收入，通过虚列成本费用、享受税收优惠等方式达到少缴个人所得税的目的。”

此外，几张百万元大额劳务费发票的出现，让稽查人员发现了新的线索。

Authorities concluded that Bai had converted his personal service income (from making videos and leveraging his personal brand) into business income of the shell sole-proprietorship. This allowed him to fabricate costs and claim tax benefits, significantly reducing his individual income tax liability.

为少缴个税

资金多层流转后进入“私户”

“白冰为少缴个税，先通过关联公司将资金汇给山东的人力资源公司，然后通过多层流转，最终资金回到白冰以及相关人员的个人银行账户，即利用‘私户’收款，相关收入并未进行申报纳税。这是典型的虚假申报、偷逃个人所得税的违法行为。”

The money trail showed that Bai's related company would send funds to a Shandong HR firm, which then moved the money through multiple layers of accounts before it eventually flowed back into the personal bank accounts of Bai and his associates. This classic method of tax evasion – using private accounts to receive undeclared income – was used to avoid individual income tax on substantial earnings.

白冰直接控股的某公司账面上，竟然有大量的奢侈品发票。而稽查人员发现，这些名牌包、高端首饰等，几乎都出现在了白冰此前分享的生活视频里，由他本人和家人日常使用，跟公司经营并无关系。

Investigators also found that a company directly controlled by Bai had been expensing large quantities of luxury goods – designer bags and high-end jewelry. However, these items appeared in Bai's own lifestyle videos, used personally by him and his family, with no connection to company business.

这部分列支的个人消费应视同公司对个人的红利分配，但白冰未就此部分收入申报缴纳个人所得税。

Such spending should be treated as dividend distributions to the individual, requiring personal tax payment. Bai failed to declare this portion of his income.

在掌握大量证据后，稽查人员对白冰进行了约谈。



白冰说：“我深刻认识到了自己的错误，愿意接受处理处罚，全力配合税务机关完成整改。同时我也认识到作为公众人物，更要合规经营、依法纳税，起到良好示范带头作用。”

来源：新华社微信公众号综合央视新闻、齐鲁晚报