电商平台报送收入大于申报收入，收到涉税预警后先做这三步，把风险从数字拉回事实丨成都税务律师

Core Viewpoint - The article discusses the tax implications for Company A after receiving a tax warning regarding discrepancies between reported income and platform-reported income, emphasizing the need for clarity in the company's role in the transaction chain and the importance of proper documentation to support tax filings [4][5][6]. Group 1: Tax Warning and Company Response - Company A received a tax warning indicating that its reported VAT sales income for 2025 was lower than the income reported by the e-commerce platform, prompting the need for verification and potential correction to avoid legal and financial repercussions [4][5]. - The initial reaction of many companies is to adjust their reported figures directly, but this can lead to misrepresentation of their actual business model, especially in cases involving commission-based sales and dropshipping [3][4]. Group 2: Legal and Tax Identity - The core issue revolves around how tax authorities classify Company A's role: whether it is a seller of goods or a provider of promotional services, which significantly affects tax obligations [5][7]. - There are three potential tax classification paths for Company A, depending on the evidence presented: as a seller, as an agent receiving commission, or as a service provider for promotional activities [7][8]. Group 3: Evidence and Documentation - To support its position, Company A must prepare a comprehensive set of documents that clarify its role in the transaction, including agreements with suppliers, transaction records, and evidence of the flow of funds [10][11]. - The company should focus on three lines of evidence: external relationships, control of funds, and consistency in invoicing and accounting practices to substantiate its claims [8][10]. Group 4: Common Misunderstandings - There are several misconceptions regarding tax classification, such as the belief that not handling goods automatically exempts a company from being classified as a seller, and the assumption that following industry practices guarantees safety from tax issues [9][11]. - Companies should avoid hastily correcting their tax filings based on gross merchandise volume (GMV) without understanding the implications, as this could inadvertently confirm their status as sellers [9][12]. Group 5: Communication and Strategy - The recommended approach for Company A involves a structured communication strategy, prioritizing discussions with tax authorities, followed by engagement with the platform and collaboration with suppliers [12]. - It is crucial for Company A to present a clear explanation of discrepancies and submit supporting evidence to establish a defensible position regarding its tax obligations [12].