Global EasyBuy has falsely increased its inventory by 4.4 billion yuan, and the high pre tax bonus has been named. The risk of tax avoidance on internal and external accounts is high

2022-11-21
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Author:Blue Ocean Yiguan
Source: egainnews

At the end of the year, many big sellers are giving year-end bonuses to their employees to encourage them to work more efficiently in the new year.
In the first two or three years, when the market of cross-border e-commerce soared, major sellers paid huge bonuses to their employees.
Shenzhen South China City big seller Aoji Zeng GivesThe employee paidTwo million year-end awards, with Tesla Motors as the prize in kind; Tongtuo also awarded 2 million yuan to the department with the best performance;The employees of many medium-sized cross-border companies often give bonuses of several hundred thousand yuan.
In contrast, this year's market is more general.
One didIn 2004, Amazon's Shenzhen seller revealed that this year's sales volume was only two-thirds of last year's, and the profit was cut by half. It was hoped that the peak season could turn around, but now it seems that there is little hope.
Li Hong, a seller in Fujian, obviously felt that the competition in 2021 was much more fierce. In 2021, many competitors suddenly "encircled" some products that had never been made by peers and fought price war closely with them. As a result, there was almost no business for these products that had been sold for several years.
Sellers generally believe that low price competition, high logistics prices, unstable timeliness, endless warehouse explosion delay, storage capacity restrictions, VAT, logistics timeliness, returns, etc. are all factors that cause the market to deteriorate.
According to a certain range of statistics, this year's sales revenue is nearly 50% lower than last year's, less than 10% of the sellers are the same as last year's, and the rest of the sellers have achieved a certain growth.
In this case, the year-end bonus that many cross-border e-commerce companies can give to their employees has also shrunk significantly.
Nevertheless, some sellers are still growing against the trend, and Shenzhen Jiayibai Network is one of them. It is expected that its core team will receive large bonuses.
According to the announcement of the parent company Huakai Creative, it is estimated that Yibai NetworkAnnual revenue in 2021About4.7 billion yuan, estimated net profitstayRMB 210 million to 230 million.
Cross border e-commerce logistics Global EasyBuy has falsely increased its inventory by 4.4 billion yuan, and the high bonus before tax was named. The risk of tax avoidance in internal and external accounts is high
According to the previous gambling agreement signed by Yibai Network and Huakai Creative, the gambling agreement has been exceeded for three consecutive years in 2019, 2020 and 2021.
The core team of Yibai can get the reward for the excessive part,ExpectedMore than 60 million to 70 million.
Paying bonuses is one of the most effective incentives for the team.
However, with the continuous improvement of supervision, the bonus must be paid in accordance with the law, otherwiseA little careless,May attract the attention of regulatory authorities.
Recently, the big seller Cross Border Communication was named by the regulatory authorities and ordered to correct because of the bonus paid by its subsidiary Patoson.
According to the announcement of Cross Border Communication, Patterson2020For signatureManagement Service ContractIn the form of,To Deng Shaowei, Chairman and General Manager, and Liu Yongcheng, Director,Issue high amountpre-taxBonus.
The company did not effectively control the salary incentive mechanism.
HiSeaInfo Global EasyBuy has falsely increased its inventory by 4.4 billion yuan, and the high bonus before tax was named. The risk of tax avoidance on internal and external accounts is high
This action attracted the attention of the Shanxi Regulatory Bureau of the China Securities Regulatory CommissionWarn and issue rectification order.
Of course, this is not the only thing that led to the receipt of the warning letter, but also a series of issues related to the cross-border channel's subsidiary, Global Easy Buy"False disposal of inventory".
According to the previous announcement of Cross Border Communication,In 2020,Global eBay willCurrent account of 4.424 billion yuan was transferred to inventory.
In order to digest these false increase in inventory, Global Ease of Sale2.645 billion yuanFalse write off of inventorysurplus1.779 billion yuanbeVirtual increase toIn terms of operating costs in 2020.
Global E-shop, an e-commerce platform, has falsely increased its inventory by 4.4 billion yuan, and the high bonus before tax was named, resulting in high risk of tax avoidance in internal and external accounts
ThisWith an operating cost of 1.779 billion yuan, Global Ease of Sale was carried out through its subsidiary Universal Hong Kong. This has led to the fact that,Failed to provide original ticket.
This behavior of unclear accounts is a big taboo for listed companies.
At present, Cross Border Communication has just received the notice of correction, which is a great blessing in misfortune.
The situation of cross-border communication once again shows that some cross-border e-commerce listed companies have huge loopholes in financial management, and these loopholes will become a "time bomb" to detonate the company at some time inadvertently.
According to the previous announcements of the parent company of Keshu, Tianze Information, Xiao Siqing, the actual controller, paid the purchase money in advance,Non operational occupation of company fundsRMB 50.01 million,totwo thousand and twenty-oneyearPay off on February 19.
Xiao Siqing paid off the funds and paid extraInterest, ca3.1973 million yuan.
It can be seen that Tianze Information and Youzhi Tree are not standardized in fund management.
The event also attracted the attention of the CSRC and sent a letter to inquire.If it is just a nonstandard operation like a tree, it is still within the controllable range.
Once it comes to tax avoidance and tax evasion, the problem will become more serious.
twelveIn the middle of August, the well-known anchor Weiya broke out tax evasion643 million yuan, while being fined 1.341 billion yuan, a cross-border e-commerce enterprise in Hangzhou was also found to have tax evasion.
Someone reported to the First Inspection Bureau of Hangzhou Water Affairs Bureau anonymously that a cross-border e-commerce enterprise in Hangzhou,By settingInternal and external account booksThe way,Conceal income.
After being reported, the Inspection Bureau immediately organized an investigation and raided the office of the company.
Faced with the sudden inspection, the financial personnel of the company tried to delay and block the inspection by "powering off", "transferring accounting information" and other means.
In the end, the inspection team still intercepted oneUSB flash disk, in which there are the materials involved in the case mentioned in the letter of report,as well asTwo sets of complete reports, "Internal Account" and "External Account".
When comparing the differences between the two sets of accounts of the companyAliExpress, Amazon, etcSales records of 14 stores on 6 platformsAfter that, the inspection team confirmed that the company did conceal its income.
The difference between the "external account" revenue used to deal with the inspection and the "internal account" revenue recorded internally is just in line with the sales of these stores.
Combined with the reports and information provided by the informants in the early stage, as well as the news reports about the company on the Internet, the inspection team collected a complete chain of evidence.
In the end, the company was legally required to pay the taxes owed and overdue fines,total2 million 100 thousandYuan.
This tax avoidance method exists in many cross-border e-commerce companies.
On the surface, many companies will sign a contract with their partners for tax declaration and inspection"External Account" Contract, the actual transaction amount will be recorded in theInternal Account.
Partners are also willing to cooperate with cross-border e-commerce companies in this operation. If the purchase volume reported by the purchaser is small, the supplier's operating income will be small, and the taxes to be paid will also be small.
Because the purchase volume of the purchaser is less on the surface, the sales data can naturally be lowered. With the purchase data, the purpose of paying less tax can also be achieved.
Of course, there are also cases in which subsidies are obtained by falsely reporting purchases and sales. In particular, the government has tax rebates for foreign trade exports and subsidies for high-tech enterprises.
The specific situation depends on different needs. But its essence is that enterprises pay less taxes,perhaps"Cheating compensationDefrauding withdrawal”,stay"Accounts".
This situation still has some effect when the tax system is still in the "Golden Tax Phase III". However, after the tax system has been upgraded to the "Golden Tax Phase IV", this method has almost failed.
Global E-shop, an e-commerce platform, has falsely increased its inventory by 4.4 billion yuan, and the high bonus before tax was named, resulting in high risk of tax avoidance in internal and external accounts
Key inspections of Golden Tax Phase IV9 enterprises)
"Golden Tax Phase III" can realize "bill unification", and the tax data of the billing party and the billing party must be completely consistent. This prevents some enterprises from passing the"Purchase invoice"come"Just make up the numbers"The possibility of.
But there areThe "tax avoidance" method, just like the above-mentioned cross-border enterprises"Multiple A/C Sets"To evade taxes. As long as there is no problem in the tax declaration of the open accounts of the drawer and the payee, both parties can achieve"Tax avoidance".
One company can play with multiple cooperative enterprisesMulti set A/C.
However, in the "Golden Tax Phase IV", multiple sets of accounts are not enough. In addition to tax related data, Golden Tax Phase IV also involves "non tax" businesses.
For example,By comparing the overall profits and costs of the industry with big data,Check and analyze the financial data reported by an enterprise.
Once the profit data and cost data of an enterprise have obvious deviation, the tax system will send a warning to the tax bureau, and the tax staff can "follow the vine" according to the system warning.
Can the enterprise "open more cards and pay less tax"? Neither. Because the upgraded Golden Tax Phase IV is connected with the data of all parts and banks.
How many bank cards does the seller have? How about the collection account number and collection data of internal personnel? The four golden tax periods are clear, even better than myself.
Cross border e-commerce logistics Global EasyBuy has falsely increased its inventory by 4.4 billion yuan, and the high bonus before tax was named. The risk of tax avoidance in internal and external accounts is high

 

It has become unrealistic for sellers to try to evade taxes by hiding their income.
Therefore, under the strong supervision of the Golden Tax Phase IV system, any defects in the seller's accounts will be magnified. If there is a real problem, it will inevitably cause a serious blow to the reputation of the enterprise.
Here, we appeal to sellers to strengthen tax management and make finance and tax compliance. Don't let financial health become a stumbling block to the development of the enterprise. (Yiguan Information Reporting Group)
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