In 2018, a video of her performing a gesture dance in a parking lot earned her 12 million new followers overnight, making her one of Douyin’s first-generation internet celebrities.

With 6 million followers, consistently high viewership in their live streams, products priced at hundreds of yuan each, and sales of hundreds of units per item—a live-streaming host like this should, in theory, be raking in a fortune.

However, the tax authorities’ findings regarding her tax filings were shocking: for the two online stores run by Wen Wan (real name Xu Jingwan), all tax and fee filings had been reported as zero since their establishment.

An online store with zero reported revenue, paired with a livestreaming channel boasting 6 million followers—this “hidden accounting” scheme was ultimately torn to shreds by tax big data.

In December 2025, the Third Audit Bureau of the Hangzhou Municipal Taxation Bureau of the State Taxation Administration took action against Wen Wan in accordance with the law: it ordered her to pay back taxes and fees, imposed late payment penalties, and levied a fine, for a total of 6,319,600 yuan.

From overnight fame to overnight infamy—what exactly did she do? And how did the tax authorities uncover it? Today’s article breaks down this story in detail.

Xiao Wang, a live-streaming e-commerce host in Hangzhou, was still worrying about July’s GMV just yesterday. When he woke up today, his phone was flooded with news: On July 10, the State Taxation Administration announced that tax authorities in Shandong, Zhejiang, Sichuan, and other regions had simultaneously exposed seven cases of tax evasion involving internet celebrities and online stores. Four live-streamers were ordered to pay back taxes, late payment penalties, and fines totaling more than 13.3 million yuan.

最近很多外贸和跨境电商的朋友都在问：“CRS2.0到底严在哪？”“我在香港的钱，真的会被内地知道吗？” 我们团 […]

Tax-Free Small Packages Just Canceled! Four-Stream Integration Upgraded, Cross-Border Sales on Two Fronts Mr. Wang, a business owner in Shenzhen, has been feeling a bit stressed lately. He’s been selling on Amazon Europe for three years, focusing on small daily necessities—€3 phone cases, €5 kitchen organizers, and €8 pet toys. Before July 1, these orders went through the duty-free channel for small packages under 150 euros—low profit margins but high volume.

CRS 2.0 is about to be fully implemented, bringing complete transparency to offshore assets. While there’s still a golden opportunity, please immediately review the following three items to ensure you’re in compliance.