Kunming Qualification Agency: There are so many tax-related risks in e-commerce.

In reality, many e-commerce companies don't know much about their tax obligations, and they don't know how to deal with industry-specific economic business, so enterprises finally choose not to deal with it. However, with the continuous expansion of the scale of online transactions, the phenomenon of tax evasion in online transactions has attracted more and more attention from society. For example, in Taobao, many shopkeepers did not apply for industrial and commercial registration, nor did they receive invoices, and many foreign sales did not issue invoices, which not only easily led to economic disputes, but also easily led to tax-related risks. I believe that everyone has met a Taobao shop with five-star praise and return. This is a common means for many enterprises to use e-commerce platform to sell products.

Cash back expenses cannot be invoiced, and enterprises cannot indicate the cash back amount on the sales invoice, but they can provide information such as order list and cash back list of e-commerce system. How to deal with this kind of economic business enterprise?

First of all, it must be clear that this business is not a sales discount. Sales revenue cannot be offset. For details, please refer to the Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Confirmation of Enterprise Income Tax (Guo [2008] No.875).

In this problem, the cash return given by enterprises to praised customers can be deducted before tax according to the relevant provisions of business promotion fees by virtue of the detailed rules of activities (notices), the detailed list of orders in the e-commerce system, the detailed list of actual cash back, payment vouchers and other materials. It can be seen that you don't have to have an invoice to deduct it before enterprise income tax.

In addition, if an enterprise gives a gift to an individual under any of the following circumstances, the individual who obtains the income shall pay personal income tax according to law, and the tax shall be withheld and remitted by the giving enterprise: the enterprise randomly gives a gift to an individual outside the unit in business promotion, advertising and other activities, and pays the personal income tax in full according to the "other income" item.

I didn't expect an e-commerce cashback business to say so much, not only involving the handling of corporate income tax, but also involving the handling of personal income tax.

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