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Say tax by case: e-commerce will also be caught and punished for defrauding tax rebates!

2022-11-04

E-commerce will also be caught and punished for defrauding tax rebates!








1. E-commerce also has no special tax exemption policy, and it also needs to pay taxes and invoice like ordinary physical stores.




2. The e-commerce platform is obliged to provide the tax authorities with data on tax related matters.




3. E-commerce will also be punished for evading taxes and defrauding tax rebates.














If you need to self check tax compliance or solve more difficult tax problems, please contact Yijiu experts for free consultation
















A flagship store of Tmall had hidden sales revenue of nearly 7.5 million yuan, and was subject to tax inspection for defrauding tax rebates!






According to the Jiangsu Provincial Taxation Bureau of the State Administration of Taxation, an e-commerce company operated a flagship underwear store on the Tmall platform. The store defrauded 378300 yuan of tax rebates by hiding sales revenue, reducing output tax, making false declarations and other means, and was subject to tax inspection!




After investigation, the unit has the following illegal facts:






(1) VAT






From 2020 to March 2022, the unit will register a PARALEU underwear flagship store on the Tmall e-commerce platform to sell its own brand PARALEU thermal underwear and related products. Upon inspection, the unit concealed sales revenue of 7463269.23 yuan.






According to the above facts of the unit, according to the provisions of Article 1, Article 2 and Article 5 of the Provisional Regulations of the People's Republic of China on Value Added Tax, 969973.04 yuan of VAT output tax was understated. After reduction calculation, the total amount of VAT underpaid from January 2020 to March 2022 was 591672.13 yuan, and 378300.91 yuan of VAT allowance for March 2022 was refunded.






(2) Urban maintenance and construction tax






The above facts of the unit violated the provisions of Articles 2, 3 and 4 of the Provisional Regulations of the People's Republic of China on Urban Maintenance and Construction Tax, resulting in the underpayment of urban maintenance and construction tax of 29583.60 yuan.






(3) Stamp duty






The unit failed to declare and pay stamp tax (purchase and sales contract) on concealed sales revenue as required, which violated Articles 1, 2 and 3 of the Provisional Regulations of the People's Republic of China on Stamp Tax, and Article 4 of the Notice of the State Administration of Taxation on Further Strengthening the Administration of Stamp Tax Collection (GSH [2004] No. 150) The Notice of Jiangsu Provincial Taxation Bureau of the State Administration of Taxation on Adjusting the Verification and Collection Standards of Stamp Tax Calculation Basis (No. 19, 2018, Notice of Jiangsu Provincial Taxation Bureau of the State Administration of Taxation) resulted in the underpayment of stamp tax (purchase and sales contract) in 2020 of 475.10 yuan; Underpayment of stamp duty (purchase and sales contract) in 2021 is 343.90 yuan; As a result, the stamp tax (purchase and sales contract) in 2022 was underpaid by 76.40 yuan.






In accordance with the provisions of the first paragraph of Article 63 of the Law of the People's Republic of China on the Administration of Tax Collection, a taxpayer who forges, alters, conceals, or destroys account books or vouchers without authorization, or overstates expenditures or omits or understates income in account books, or refuses to file a return or makes a false tax return after being notified by the tax authorities to do so, or fails to pay or underpays the tax payable, is tax evasion. If a taxpayer evades tax, the tax authorities shall pursue the payment of the amount of tax he has failed to pay or underpaid, and impose a fine of not less than 50 percent but not more than five times the amount of tax he has failed to pay or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.






The Third Inspection Bureau of the Suzhou Municipal Taxation Bureau of the State Administration of Taxation will impose a fine of 295836.08 yuan, amounting to 50% of the VAT underpaid, on the unit for its violation of tax administration; Impose a fine of one time the amount of VAT refunded, totaling 378300.91 yuan; A fine amounting to 14791.82 yuan shall be imposed for underpaying 50% of the urban construction and maintenance tax; A fine of 50% of the stamp duty underpaid, amounting to 447.70 yuan, shall be imposed.

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