The cross-border version of Weiya was found out, and the "internal and external accounts" concealed Amazon's income, resulting in a tax of 2.1 million yuan

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

Recently, the Inspection Bureau of Hangzhou Municipal Taxation Bureau cracked the cases of tax evasion one after another.
Weiya, a well-known anchor (her real name is Huang Wei), evaded taxes by 643 million yuan and was fined 1.341 billion yuan.
Recently, a cross-border e-commerce enterprise was also found to have evaded taxes by the First Inspection Bureau of Hangzhou Municipal Taxation Bureau.
According to China Tax News, someone reported to the Inspection Bureau anonymously that a cross-border e-commerce enterprise in Hangzhou,By establishingInternal and external account booksThe way,Concealment of income and underpayment of taxes.
In the letter of report, the internal e-mail screenshots and statements of the enterprise were also attached. After receiving the letter of report, the Inspection Bureau shall immediately organize inspection.
The inspection team confirmed that the enterprise was indeed suspected of hiding its income after comparing the news about the enterprise on the network and its publicly disclosed annual sales with the declaration data of the enterprise in the tax collection system.
At the same time, through the above information, the inspection team found the joint office of the enterprise and carried out a surprise inspection.
Faced with the unexpected inspection team, the financial staff of the company tried to delay and block the inspection by "powering off", "transferring accounting information" and other means, but the inspection team finally found a USB flash drive, which not only contained the information about the case mentioned in the letter of report,There are also two complete sets of reports: "internal account" and "external account".
By comparing the sales records of 14 stores of the company in six platforms, such as AliExpress and AmazonThe inspection team finally determined the fact that the company has "off book income", and formed a complete evidence chain in combination with the previous reports, news reports about the company and other contents.
The company was eventually recovered taxes and late fees according to law, totaling2 million 100 thousandYuan.
The so-called "internal and external accounts" are similar to the popular "yin-yang contract" in the entertainment industry.
On the surface, the two parties signing the cooperation contract jointly go through a set of "external accounts" for tax declaration and inspection, while the actual transaction limit is recorded in the "internal accounts" for enterprise internal accounting.
Generally, the external account data is smaller than the internal account data, so that both enterprises can pay less tax. However, because of different purposes involved, the external account may not be lower than the internal account, such as tax rebates for foreign trade exports, government subsidies for high-tech enterprises, foreign trade, cross-border enterprises, etc.
It seems complicated to set up internal and external accounts, but in essence, it means that the enterprise, in order to obtain higher benefits, reduces the taxes paid to the state, or "defrauds compensation and refunds", takes risks and uses its hands on "accounts".
❑ For tax avoidance, cross-border enterprises have no declaration, low declaration, and wages are sent via WeChat?
Many sellers talk about Weiya being punished for tax evasion, as if she is far away from our cross-border e-commerce industry. Some sellers even take tax evasion as a basic operation.
Under the topic of Weiya's tax evasion in some forums, some sellers are calculating the 1.341 billion yuan Weiya has paid. How many years will it take to become a cross-border e-commerce business to earn this money.
Some sober sellers said frankly that it was not interesting to count this, so it would be better to calculate how much the company would be fined.
How many (cross-border) e-commerce companies' employees do not pay medical and social insurance when they are employed?How many companies use WeChat and Alipay as their sales commission? The shops registered with the business license sell hundreds of thousands of dollars every month, but how many are declared every day?
In March this year, the subsidiary of Zebao, a big cross-border e-commerce seller, was severely "punished" by the French Tax Bureau.
According to the announcement of Zebao's parent company, the secondary subsidiary Sunvalley (HK) Limited failed to declare taxes in full from January 2015 to August 2019, with a total tax arrears of 2.8823 million euros.
The overdue fine of 2.0685 million euros was imposed, totaling about4.9509 million euros,About RMB35.6197 million yuan,According to the exchange rate in March, the actual supplementary fine is about38 million 349 thousand and 100Yuan.
A senior VAT insider fed back to the "domain news" of Blue Ocean Yiguan. com that at that time, Europe was completing the tax system reform in a unified way. The tax basis of EU member states started the innovation of "from customs declaration to platform payment". The collection of Zebao's subsidiaries was just the beginning, and more sellers would be tracked one after another.
In June 2020, the Nagoya Tax Bureau of Japan made a surprise investigation on 9 Japanese companies with Chinese background, and found that these companies had concealed about550 million yen (about RMB30 million 712 thousandYuan),To evade taxesAbout 100 million yen (about RMBRMB 5.584 million)。
The actual controllers of these companies are all Chinese, and several of them purchase mobile power from China and sell it on Japanese e-commerce platforms. The incident was reported by Japan's Asahi News.

Weiya, the cross-border version of cross-border e-commerce logistics, was found out, and the "internal and external accounts" concealed Amazon's income and was taxed 2.1 million yuan

Earlier in August 2019, the Italian government required the e-commerce platform to provide sales data and check the tax declaration data of sellers according to the data provided by the platform to prevent sellers from evading taxes.
In the past, sellers could evade taxes by "zero declaration" of domestic companies and "low declaration" of overseas customs declaration.
Especially small and medium-sized cross-border e-commerce companies,The collection account is a personal account, registered with a company, but the income does not go to the public account. Wages, commissions, etc. should escape tax supervision through WeChat, cash and other private ways.
For overseas customs declaration, low declaration or even "zero declaration" can be achieved by lowering the product price, unpacking and passing the customs in batches, and matching high and low tax rate products. See"The monthly sales of single products are 20 million yuan, and now they are fined tens of millions, and they are busy for two years in vain! Will more sellers be investigated?"
But now, whether domestic companies make "zero declaration" or "low declaration" at overseas customs, these means will be severely punished.
It is not difficult to see that both the European tax reform and the domestic tax system upgrade are moving towards more data and transparency. In the face of the increasingly perfect tax system, sellers will have fewer means to "cheat".
Now, in front of the big data of the industry, there is no way to hide the cost, profit and conversion rate of a year. If the data is different, the tax system will immediately report to the local tax bureau.
However, some professionals reported to the "Blue Ocean Yiguan. com domain news" that the current tax exemption and levy policy for cross-border e-commerce has not been implemented because the details have not been improved.
In this case, the definition of whether the seller's tax compliance is relatively vague.
"Therefore, even if many sellers want to rectify, it is not easy to rectify. It is not clear what is illegal and what is compliance," he said.
In addition to tax issues, some enterprise managers may ignore issues such as fund management loopholes.
For example, Tianze, the parent company of a tree, disclosed that Xiao Siqing, the actual controller of the company, had paid the purchase money in advance,Non operational occupation of company funds50 million 10 thousandYuan.
Afterwards, Xiao Siqing returned RMB 50.01 million in full and paid theInterest 3.1973 millionYuan.
Such fund management loopholes will also greatly affect the health of the company's fund data and increase the possibility of being identified as a "high-risk" enterprise by the tax system.
Therefore, for cross-border e-commerce enterprises, strengthening the health and rationality of financial and tax management and avoiding and eliminating any tax evasion have become as important as compliance operations.
❑ After the tax system is upgraded, the seller's costs and profits are "monitored"
This time Weiya quickly "fell", and behind the "surprise inspection" of Hangzhou cross-border e-commerce companies, the national tax system provided strong support.
When the tax system is still in "Golden Tax Phase III", the function of "Bill Unification" can be realized, and the data of the billing party and the billing party must be identical. This prevents some enterprises from passing"Purchase invoice"come"Just make up the numbers"The possibility of.
However, there are some loopholes in Golden Tax Phase III, and many enterprises still have room to do some gray operations. For example, the above-mentioned cross-border enterprises"Multiple A/C Sets"To realize the operation of tax evasion.

Weiya, the cross-border version of e-commerce platform, was found out, and the "internal and external accounts" concealed Amazon's income and was taxed 2.1 million yuan

This method may still have some effect when the system is still Golden Tax Phase III, but it almost lost its effect when it came to Golden Tax Phase IV. In addition to tax related data, Golden Tax Phase IV also involves "non tax" businesses.
Simple examples, such as throughBig data will be compared with the overall profit, cost and other data of the industry. At the same time, the mobile phone number and bank information of the relevant personnel of the enterprise will be shared,So as to upgrade the supervision of enterprises on record.
Once the profit data and cost data of an enterprise have serious deviations,The system will issue a warningThe tax staff can check the enterprise according to the system warning.
In addition, the data between Golden Tax Phase IV and various ministries and banks are connected, so it is unrealistic for sellers to try to evade taxes by "hiding income".
Unless foreign exchange is not converted into RMB, or there is a certain operating space.
Weiya has been found to be tax evasion, which should be a constant alarm for cross-border e-commerce sellers. Under the supervision of the powerful Golden Tax Phase IV system, trying to evade taxes by various means is tantamount to playing with fire.
As the saying goes, "You can't walk by the river without wetting your shoes", it's "hell". The best way is to "don't walk at night".
I hope that all colleagues in the cross-border e-commerce industry can be more vigilant and improve their legal awareness. (Article/Cross border e-commerce blue ocean Yiguan - Yiguan analysis report group)
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