There are many bosses of cross-border e-commerce enterprises in 2023, I am very lucky, I always come into contact with the boss who is sunny and handsome and has a soaring career, and the joy is overflowing when talking, full of energy, talking to them is a spiritual enjoyment, and cross-border e-commerce bosses have insight, prediction, decision-making, and anti-risk.
Therefore, in addition to pouring industry information, they are also very concerned about changes in the tax environment
However, there are still cross-border e-commerce bosses with a lot of luck psychology, continuing in the highest risk way, thinking that no one knows if they don't show their strength, and they can make a fortune silently.
There is a pain that says, "If only I had listened to you before."
We who do cross-border e-commerce, we have suffered from closing stores and stepping on pits, and we know that the rules of the platform cannot be taken lightly
In the process of business operation, the environment, trends, and laws are taken lightly and indifferently, and future troubles are inevitable.
The rules of the tax system also need to be followed, and compliance is the long-term battle.
The most heard by cross-border e-commerce bosses, but unfamiliar with the fourth phase of the Golden Tax
The fourth phase of the Golden Tax, after talking for so many years, there seems to be no major movement, when I first talked about it, the bosses and finances in the cross-border e-commerce were very panicked, and I was a little numb and lax later;
even questioned whether the financial and tax service providers were sitting and talking about it, and it was scary to take it out.
In fact, the fourth phase of the Golden Tax has experienced the first, second, and third phases of the Golden Tax
The first phase of the golden tax is to start with a single VAT tax, and then rely on the anti-counterfeiting tax control system to supervise the business behavior of enterprises, and the second phase of 2013 to improve the cross-audit system to further enhance the anti-counterfeiting tax control;
In 2018, the national and local taxes were merged, and in 2019, it officially entered the third phase of the golden tax, which is no longer limited to value-added tax but covers all taxes. Since then, the country has realized the integration of multiple certificates, and the goal of the third phase of the golden tax has been basically achieved
The fourth phase of the Golden Tax focuses on "all-electric invoices" as a breakthrough to achieve "tax by numbers".In 2023, the "one-bureau" information of tax authorities and the "one-member" information of tax personnel have been basically realized.
What is a one-bureau and one-member type, "tax authority information" one-bureau "does not only refer to the tax bureau, but also the intelligent collection of information of tax authorities, customs, foreign exchange bureaus, industrial and commercial bureaus, and financial authorities at all levels, and further promote the automatic analysis and management of taxpayers' business behaviors;
The "tax personnel information" is a self-control assessment and evaluation of the whole process of tax personnel's performance of responsibilities, and the independent classification and push of tax decision-making information and tasks.
In 2025, tax law enforcement, services, supervision and intelligent applications of big data will be deeply integrated, efficiently linked, and comprehensively upgraded.
Such visualization and comprehensiveness make the supervision of the tax bureau smarter, more accurate and more timely;
It has brought great changes and challenges to the tax risk management of enterprises;
Since the application of the fourth phase of the Golden Tax, the financial personnel of our cross-border e-commerce have felt the most:
Frequently received ** from the tax bureau to explain some doubts
The system calculates that the enterprise may have tax-related risks through intelligent digitalization, and the tax bureau personnel must investigate and verify the risk points warned by the system
For example: sudden increase in sales, too many entrusted export customs brokers, customs declaration ports are too far away from export enterprises, long-term losses of enterprises, there are personnel who purchase social security and do not pay wages to the public, frequent changes of legal representatives, continuous cost of invoices and no income, etc.
The information required when handling tax-related matters is more detailed
Due to the realization of the "one-member" information of tax personnel, in order to avoid the risk of law enforcement, tax personnel require enterprises to provide information to confirm the authenticity, reasonableness and legitimacy of tax matters to the greatest extent in order to avoid law enforcement risks.
**There are tax-related issues, and the input VAT on the goods we purchase from them cannot be deducted or refunded
Many people can't understand why the tax bureau is so unreasonable, why do we purchasers also be implicated if they don't pay taxes?
As a downstream enterprise, the tax that can be deducted is from the input tax that has been paid by the upstream, and the tax refund is also the refund of the VAT that has been paid by the upstream
If the upstream does not pay the tax, it will inevitably lead to the downstream enterprises not being able to deduct or refund the tax. If the downstream enterprise has used these invoices that have not been taxed for deduction or refund, the State Administration of Taxation will require a refund (tax refund).
It's really good only if everyone is good!
The boss of cross-border e-commerce enterprises must understand that in the future, it must rely on the organic integration of information flow, bill flow and capital flow to promote enterprise management to a higher value dimension, rather than winning opportunistic and risk-taking.
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Cross-border e-commerce fiscal and tax compliance