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Tmall Jingdong online store is required to self check the blind spot of e-commerce taxation under the big data of tax payment for three years

via:CnBeta     time:2020/6/11 21:20:15     readed:98

Recently, a number of online shop owners in a city in North China told the surging news reporter,In May, they received the "risk self inspection prompt" sent by the local tax department through the e-tax Bureau, reminding them of the risk of recording less business income, requiring the enterprise to check the problem of missing report and pay the tax and overdue fine since three years ago.

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According to the "risk self inspection tips" displayed to reporters by a fitness equipment online shop owner, the tips mainly remind businesses that there is a risk of online sales of goods and less business income.

It is worth noting that the data analysis time range mentioned in the "risk self inspection prompt" is 2017-2019, that is to say, online store merchants should check the risk of missing revenue report for three years and pay the corresponding taxes.

Why do online store merchants fail to report revenue? This is a cliché. Because online stores are operating online, its real sales revenue data only platform grasp; on the other hand, online stores reported tax sales revenue is often only the part of the invoice income, and many consumers are not required to store a certain invoice, the difference is generated.

Fan Ziying, a professor at the school of public economy and management of Shanghai University of Finance and economics, told surging journalists that the platform data and tax departments were not fully open before, and some enterprises used this to evade tax. Now the era of big data is coming, and the tax authorities have the conditions to obtain complete e-commerce platform data, "how much revenue does an online store have in a year, it's easy to see."

The head of the city's tax authorities recently also said publicly that the tax authorities can now give full play to the advantages of big data and optimize the new mode of "overall planning, intelligent identification, online push, self-examination and self-correction, and full supervision" of all-enclosed online tax risk management.

It is understood that the Bureau has broken down the barriers between various systems internally, integrated hundreds of millions of taxpayer billing, freight, amount and other data; meanwhile, it has deepened cross system and cross domain tax cooperation, shared the third-party data and Internet information of market supervision, public security, social security and other departments through multiple channels, and built a data warehouse covering 236 million external data.

In the era of big data, the blind spot of taxing traditional online stores no longer exists.

Ge Yuyu, a finance and taxation expert at the Shanghai National Accounting Institute, told reporters that merchants on the e-commerce platform sell goods. If consumers do not require invoicing, merchants will not take the initiative to issue invoices, and declare income to the tax bureau is often significantly lower than the actual sales income, and there is a risk of tax evasion.

Ge Yuyu pointed out that in recent years, the tax bureau has improved the level of big data tax governance through technologies such as web crawlers, and at the same time strengthened its cooperation with e-commerce platform enterprises, which can obtain the sales income of platform statistics so as to find out the possible tax evasion problems of enterprises with the help of big data comparison analysis.

Online shop owners also admitted that the above problems do exist. One of the bosses told reporters that online store owners also have their own difficulties. "For example, we are different from offline stores in that it is difficult for us to get the cost input VAT invoice for deduction. Many goods from Yiwu small commodity market and Shenzhen Huaqiangbei have no invoice. Now the online red belt goods are on fire. The 'pit fee' we pay for online red belt goods is very high, and we can't get the invoice, so we can't deduct the input VAT. "

What the boss said is a common sense of VAT collection. One of the major characteristics of VAT is that it can be deducted. Generally speaking, businesses get the value-added tax invoice issued by upstream businesses, which can be deducted when paying taxes, and they do not have to pay the corresponding value-added tax of all incomes.

Experts said that from the legal point of view, the online store business is not tenable, because if they want to enjoy the deduction, they must ask the upstream enterprise for the VAT invoice. For this online store business, they said that whether they can achieve the National Fair collection is a focus of their attention.

"There are different local policies now, some places are looser, some places are more strict, if we find home to invoice, the purchase cost will be increased, our price will certainly be increased accordingly, but if other regions of the merchants do not have to invoice, their prices will be low, consumers on the Internet is a national comparison, we are certainly not competitive. An e-commerce boss confessed.

In addition, there is another "grey area" in the field of e-commerce, which is also related to the above tax evasion problem - Bill swiping. Many online stores said to reporters that brushing the bill has always been a potential rule in the industry, but in recent years, the platform management has become more and more strict. But after the tax authorities pulled out all the big data of revenue, the tax problems caused by the bill swiping also emerged.

"There may be a part of the total income that we spend money to brush out, but it doesn't generate such a large transaction amount. Now we need to pay taxes on this part of the income, which is hard to say, because the bill brushing behavior is not allowed on the platform. It's hard for us to prove that it's hard to be around." Another online store owner said.

Why do you need to pay taxes for three years? A number of financial and tax experts told reporters that in addition to big data technology has been able to provide support, the financial constraints of local governments affected by the epidemic this year is also an important background. The reporter learned that, in addition to the above cities, there are also online stores in other regions of the country recently received a call from the tax department to ask for self-examination and tax payment.

According to the surging news reporter, the above-mentioned urban tax authorities have responded to the online stores, saying that online sales and offline sales of knowledge sales are different, there is no essential difference in tax collection and management, according to national laws and regulations, they should pay taxes according to law. The purpose of this push risk prompt is to inform the risk, eliminate the risk by self inspection and self correction, and avoid affecting the enterprise credit.

It is understood that the local tax authorities will adopt the mode of "one notification, self correction and self inspection; two notification, auxiliary correction; three non modification, key verification", and will not disturb the taxpayers who have corrected themselves; inform the taxpayers who have not corrected according to the requirements of the risk again; if there is still tax related risk after two notifications, the grass-roots tax authorities will focus on risk response.

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