Legal Analysis: On February 20th, 20021,12, Hangzhou Taxation Bureau pointed out that after investigation, Huang Wei (net name: Viya) evaded taxes by concealing his personal income, making fictitious business transformation, falsely declaring the nature of income, etc., and other underpaid taxes of 643 million yuan were recovered. This is the biggest tax recovery and punishment in the history of the live broadcast industry, and the amount is more than 14 times of the sum of the two anchors, Sydney and Lin Shanshan, who were recovered for tax evasion a month ago. After the tax authorities announced the punishment results, Weiya issued an apology letter in Weibo, saying that she felt deeply guilty and apologized to the public, and would actively raise funds to complete the payment of taxes, late fees and fines within the specified time.

Legal basis: Individual Income Tax Law of People's Republic of China (PRC).

Article 1 Individuals who have domicile or no domicile in China but have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China. Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law. The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.

Article 2 Individual income tax shall be paid on the following personal income: (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.