[2] Compiled from: Urban Express, Food & Beverage Industry
 
[3] Shortly after Deng Lun was banned for tax evasion, the well-known milk tea chain GoodMe also topped the trending list for being fined 11.61 million yuan for tax evasion, and was exposed for using expired ingredients, leaving netizens lamenting that even milk tea can fall from grace.

 
 

Case review
[4] On December 29, 2021, Zhejiang GoodMe Technology Co., Ltd., the affiliate of GoodMe milk tea, was fined over 11.61 million yuan by the Taizhou Tax Bureau. The specific reason was that the company failed to file tax returns, failed to pay or underpaid taxes due, and omitted or understated income in its accounts. The bureau imposed a fine of 50% of the underpaid VAT, corporate income tax, and urban maintenance and construction tax, totaling over 23.22 million yuan, resulting in a fine of over 11.61 million yuan, and a fine of 50% of the underpaid stamp duty of 6,360.30 yuan, totaling 3,180.15 yuan.

 
 

[5] On December 30, the official website of the Taizhou Tax Bureau of the State Administration of Taxation published this information.
 
[6] Notably, on February 22 this year, a GoodMe milk tea store was also exposed for altering milk dates, repackaging expired tea broth for sale, and cutting off blackened parts of mangoes for continued use. On February 23, GoodMe milk tea responded in the comments of the exposé Weibo post: "We immediately closed the store for a thorough investigation, actively cooperated with relevant departments to conduct a comprehensive inspection of food safety across all national stores, and will strengthen technical measures to increase the frequency of electronic patrols and unannounced store visits." 

 
 

Upon the news, netizens expressed confusion: How can even milk tea be involved in a scandal? Can't I just enjoy my milk tea in peace?
 
 
The Tax Collection and Administration Law of the People's Republic of ChinaArticle 63
Tax evasion occurs when a taxpayer forges, alters, conceals, or unauthorizedly destroys account books or vouchers, overstates expenses or understates or omits income in account books, or refuses to declare or makes false tax declarations after being notified by tax authorities, resulting in non-payment or underpayment of taxes payable. For tax evasion by a taxpayer, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of 50% to five times the unpaid or underpaid taxes; if a crime is constituted, criminal liability shall be pursued according to law.
 
If a withholding agent uses the means described in the preceding paragraph to fail to pay or underpay the taxes that have been withheld or collected, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of 50% to five times the unpaid or underpaid taxes; if a crime is constituted, criminal liability shall be pursued according to law.

 
 

 
[1] The author's perspective
It is reported that Guming Tea has opened over 6,000 franchise stores nationwide, covering 18 provinces and more than 140 cities. However, after this incident, many netizens have expressed that they will "never drink Guming again," and it is expected that this tax evasion penalty will have a significant impact on Guming. More interestingly, with the recent crackdown on celebrities for tax evasion, Guming has coincidentally found itself in the spotlight. Some fans of certain celebrities argue that if Guming is not banned, why should celebrities be banned? Such ridiculous remarks undoubtedly add fuel to the fire of this incident. The high level of attention this matter has garnered also stems from a sense of "contrast." Compared to beverage companies like Heytea, which are adept at advertising and marketing, Guming has always maintained a low-key and pragmatic image, leading many netizens to exclaim "unexpected" at its sudden downfall.
 
On the other hand, after Guming's tax evasion was exposed, netizens also uncovered food safety issues such as the use of rotten fruit, tampering with milk dates, and improper classification of cleaning cloths. In recent years, new tea brands have repeatedly crossed food safety red lines. Previously, brands like Nayuki, Mixue Bingcheng, and Shuyi Xiancao have all been exposed for food safety issues. From the collapse of one brand to the collapse of an entire product category, and even violations of laws and regulations, new tea brands are increasingly on a downward trend. Over time, it is not just one brand that fails, but the entire category.