In September of this year, the State Administration of Taxation, Wang Jun, said at the "Belt and Road" tax collection and management forum that the "fourth phase of gold tax" will be completed by the end of this year.
This is undoubtedly thrown a "bomb" to the market. Some people in the industry bluntly said that with the upgrading of supervision, fiscal and tax compliance will become an important part of enterprise operations. At the same time "Inspeal to verify" will also become a normalized issue of corporate risk control.
1. Tax difficulties under the barbaric growth
Tax issues are the "Shen Xun disease" of cross -border e -commerce.
After more than ten years of booming, the barbaric growth may have become the ecosystem of the cross -border e -commerce industry. Compared with other industries, the special nature of the cross -border e -commerce industry, its unique global, intangible, and anonymity, which has led to tax issues, which also leads to tax issues. The complexity.
Ouyang Cuihua, co -founder of Shenzhen Steel Information Consulting Management Co., Ltd., said that the special nature of cross -border e -commerce is first of all, whether it is the format, the organizational method, or the organizational method of the tax law and the accounting law. The two industries and even three industries are a collection of three industries. complex."
In terms of subdivision, different enterprises have different characteristics. Cross -border e -commerce has independent stations, platform -type sellers, and online transactions from traditional To B, which is transported from domestic to overseas. There are also the characteristics of industrial enterprises such as research and development, design, manufacturing, or additional processing. Therefore, in the entire cross -border e -commerce format, due to the design of multi -platform and multi -channel, there are many countries, and they have made a superimposed complexity.
"The current cross-border e-commerce is also very different from the past traditional trade forms. Originally, TO B, often only 1-2 countries, rarely like cross-border e-commerce, sellers can pass the e-commerce platform. It can even be sold to more than 100 countries, which has also led to many countries involving customs clearance of destination countries, sales taxes and fees of destination countries, and profit and fees of profit. High height. "
Cross -border e -commerce is complicated in finance and reflected in some sellers engaged in cross -border e -commerce sellers based on business development. They use employees and third -party natural person information to register a large number of Chinese companies for store registration and matrix operation in order to obtain more. Platform traffic and user attention. In the daily operation process, for the "shortcut" burden, some cross -border e -commerce companies have settled foreign exchange through third -party payment institutions to domestic personal accounts to avoid taxpayers.
Ouyang Cuihua also said that in some large -selling prospectus listed or prepared to be listed, it can also be seen that the company has a large number of stores due to some historical reasons. Although these "shell shops" hold business licenses, it is A legal body is not an accounting subject, so the accounting accounts for these stores are concentrated in other parts of other parts. This is the form of accounting for multiple shops in one or two accounting entities. It is currently very common among the listed companies or in the merger and acquisition. "In this case The accounts can be dealt with well, and the problem is not very big. But the most mess now is that I have a lot of shops. The public parties have taken private households, and they are intertwined between different shops, so there will be problems. "
In addition, some merchants engaged in cross -border e -commerce B2Cs directly shipped to overseas buyers from China. Due to the low value of the goods and a large single volume, there may be scenes that have not been officially declared.
2. What is the fourth phase of the Gold Tax?
The factors that are not complied with will be "timing bombs", and the introduction of the fourth phase of the Gold Tax will promote the further compliance of enterprises. So, what is the fourth phase of the Gold Tax?
In the "Opinions on Further Deepening the Reform of Taxation and Management" issued by the State Administration of Taxation, "the use of modern information technology to build smart taxes, realize the development trend of taxation management from informatization to digital to intelligence and intelligence. "Tax" concept runs through the deployment arrangements of the entire process of taxation and management, steadily implement the electronic reform of invoices, deepen the application of big data sharing of taxation, and promote the transition from "ticket management tax" to "culinary taxation taxes". Standards prevent evading taxes, and avoid affecting the normal production and operation of the enterprise, to minimize the interference of market entities, and maximize supervision efficiency. "
Specifically, the fourth phase of Gold Tax will make full use of new generation of information technologies such as big data and artificial intelligence. At the same time, the channels for information sharing and verification among participating institutions such as ministries and commissions, the People's Bank of China, and banks will be established. The "data portrait" across the whole process of the entire market of each market has achieved a more comprehensive monitoring of the business. Information such as account flow is more transparent, and tax -related risks will be easier to identify. Compared with the third phase of the gold tax, non -tax business management and control will be added in the fourth phase. Bank information networking, while conducting stricter capital control; increasing the management and control of the identity information and credit of the relevant personnel; providing cloud -based services, supporting the entire process can only be taxed. "
Ouyang Cuihua said that essentially, the fourth phase of the Gold Tax is the first to solve the process of taxpayers to pay taxes to the state. The second is to solve the office problem of people in the tax system. Instead, the system is upgraded and promoted. The main purpose is to repair and modify it on the basis of Golden San. One of the biggest differences from the third phase of the Gold Tax Taxation is the indicator. Some of the data itself, but the indicator data of the fourth phase will open up data from other departments, such as banks, customs, foreign exchange administrations, public security, civil affairs bureaus, including other systems, other systems, and other systems may interact with interaction. Come over, through multi -dimensional data comparison, a comprehensive and three -dimensional monitoring of taxpayers. "
In the future, data comparison will be a very important audit method. The taxation department can flow through the personal accounts of the enterprise, the business of the enterprise, the corporate tax data, the employee's salary data, and the tax data, and the social security data. Transparency.
"But essentially, the tax law has not changed, or the basic regulations of the tax law are used before. Now it is based on this system to increase some detailed reminders. ","
With the arrival of the fourth phase of the Gold Tax, China is moving towards the era of counting taxes. While the tax work has entered a new stage, with the continuous deepening and infiltration of the big data of the tax, the illegal transactions and tax risks hidden at the bottom will soon be soon soon. Exposing the water.
3. Cross -border e -commerce operators must have a long -term vision
An industry erupted unprecedentedly, expanded rapidly, and the enlisted people moved the wind. Soon after, the industry's competition was developing to fierce, illegal incidents frequently broke out, the industry began to tighten, and the industry entered the second half, and everything was attributed to compliance and calmness. This familiar script is now staged in the cross -border e -commerce industry.
With the gradual development of cross -border e -commerce, its chaotic tax issues have gradually entered the field of vision of relevant departments. After the fourth phase of the Gold Tax is launched, the tax supervision and governance will also change. For the cross -border e -commerce industry, there are not many fuzzy spaces for cross -border e -commerce, and tax compliance will be imperative.
After more than ten years of development, cross -border e -commerce maturity is gradually increasing, and tax issues are gradually being valued by operators and practitioners. Ouyang Cuihua said that for cross -border e -commerce companies, if according to the level of risk control, domestic tax risk factor is higher than the overseas tax risk control level. Therefore, corporate operators need to solve domestic compliance first. Second Step is to solve foreign compliance. "During our real work, seeing some sellers have a higher risk coefficient of the country and countries that have opened physical funds accounts. This is a positive. Signal."
On the other hand, the unique industry format also allows a large number of small and medium sellers in the cross -border e -commerce industry. Compared to large sales, the tax issues of small and medium sellers are even more hidden but not valued. Ouyang Cuihua said that some small and medium -sized sellers could have spent the least price to complete the taxpayer and avoid social risks. However, due to lack of understanding or fluke, there are often big problems. "Some seller's turnover may be every year. It has been under 10 million, but it has accumulated for three or five years, and it is almost tens of millions, or even higher, and the problem accumulates less. If the tax verification is carried out at this time, it has evolved from a small case to a major case. This is some companies. This is some enterprises. There are problems that often occur. "
In recent years, the state has issued corresponding preferential policies to these small and medium -sized enterprises almost every year. Enterprises can use tax preferential policies to legally reduce tax burden. "If you can make good use of the preferential policies of the income tax rate of small and micro enterprises, the tax burden on corporate income tax will be greatly optimized. For SMEs, the tax burden is now very low. Among them, some enterprises are unclear about certain tax risks, and most customers are clear about these risks, but because of cost control and some historical issues, they still have no good ideas to plan compliance. "
There is no doubt that under the wave of tax supervision, whether it is an enterprise or an individual, the cost of illegal regulations will become higher and higher, and tax compliance will become the general trend.
Therefore, Ouyang Cuihua suggested that on the tax issue, cross -border e -commerce sellers need to have a long -term perspective. Every company must think clearly, why do it to do this and how to do this. It is also in line with the supervision of domestic taxation. At the same time, it can avoid the risks of funds or other assets. "To consider these three, at least know what your own risk is, where is the bottom line, and when should there be when it should be? To increase your risk cognition, avoid touches by thunder. "