Core Insights - The collaboration between Ernst & Young (EY) and Baiwang Co., Ltd. aims to develop a global tax compliance solution that integrates AI capabilities with industry insights to enhance tax risk identification and decision-making support for enterprises [1][2]. Group 1: Company Collaboration - EY and Baiwang have reached a consensus to leverage their strengths in AI technology, vast data resources, and industry insights to create a comprehensive tax compliance solution [1]. - The partnership is expected to transform traditional tax management practices by embedding AI into core business processes, thereby improving digital operational capabilities for enterprises [1][2]. Group 2: Industry Context - The global digital economy is evolving, leading to increased complexity in tax compliance management due to diverse tax systems, frequent regulatory changes, and varied documentation formats [1]. - The collaboration is positioned as a strategic move for Baiwang in the global tax compliance sector, emphasizing the importance of high-quality data and industry knowledge as key competitive advantages [2][3]. - The partnership is anticipated to create a digital capability system that integrates tax compliance, risk management, and strategic decision-making, turning compliance pressures into sustainable competitive value in the digital economy [3].

（来源：F金融） 一家上市公司子公司间的探矿权无偿划转，看似符合所有政策要求，却意外收到7.38亿元的补税账单。 这不仅仅是山东黄金的个案，而是中国税收征管进入"实质穿透"时代的典型样本。 在如今的监管环境下，传统的税务筹划思路已面临巨大挑战，上市公司并购重组中的税务风险如何防 范？《上市公司并购重组税务处理案例解析》一书通过30个真实案例，为读者揭示了其中的奥秘。 01 形式合规的陷阱：当无偿划转遭遇"实质课税" 2021年至2022年期间，山东黄金全资子公司莱州公司的原子公司章鉴公司、鲁地公司将所属探矿权无偿 划转给莱州公司。从表面看，该交易符合企业重组特殊性税务处理条件，可根据财税(2009)59号文暂免 缴纳企业所得税。 然而，税务机关审查后认定，两项探矿权的无偿划转缺乏"商业实质"，不符合特殊性税务处理的关键条 件，最终被定性为应税行为。 5.08亿元企业所得税及2.3亿元滞纳金，合计7.38亿元的税务账单，为众多上市公司敲响了警钟。 表面合规的交易架构下，企业却忽视了最核心的"商业实质"论证。形式合规，在当今税收征管环境下已 不再安全。 02 并购重组税务处理的二元世界：一般性与特殊性 《上市公司 ...

Core Viewpoint - Chinese listed companies are actively standardizing tax management to ensure compliance, with many companies undergoing self-inspections and identifying tax payment deficiencies, leading to significant tax arrears and penalties [1][2][3] Group 1: Tax Compliance and Self-Inspection - As of November 26, 2025, 63 A-share listed companies have announced the need to pay back corporate income tax and penalties, totaling approximately 2.8 billion yuan [1][3] - The company Tianxiaxiu reported a tax payment and penalty of 24.5157 million yuan due to misunderstandings of tax policy applicability [2][3] - Companies are taking proactive measures to correct historical tax issues, with some extending self-inspection periods back to five years [6][8] Group 2: Financial Impact - Tianxiaxiu's tax payment and penalty will reduce its net profit for 2025 by approximately 23.8413 million yuan, accounting for 46.30% of the latest audited net profit attributable to shareholders [3] - Shandong Gold announced a need to pay back 5.08 billion yuan in corporate income tax and 230 million yuan in penalties, totaling 7.38 billion yuan [8][9] - The actual tax amount paid by 5,091 listed companies in 2024 was approximately 39,727 billion yuan, representing about 22.7% of the national tax revenue [2] Group 3: Market Confidence and Economic Stability - Compliance with tax regulations is crucial for maintaining market confidence and economic stability, as tax payments directly affect national fiscal revenue [9] - Companies that rectify tax issues can mitigate operational risks associated with tax disputes, which may lead to cash flow disruptions and stock price volatility [9]

封面新闻记者 姚瑞鹏 近日，企查查APP显示，北京英瑞国际贸易有限公司新增2条欠税公告信息，欠税税种分别为城市维护建设税、增值税，欠税余额分别为4777元、13.65万 元，发布单位为国家税务总局北京市石景山区税务局。 该公司成立于2014年8月，注册资本100万，岳龙刚（岳云鹏本名）持股49%并担任监事，其妻郑敏担任法定代表人并持股51%。 城市维护建设税是一种附加税，主要以纳税人实际缴纳的增值税、消费税税额为计税依据。该税种专门用于城市公共事业和公共设施的维护和建设。 根据2021年9月1日实施的《中华人民共和国城市维护建设税法》，城市维护建设税以纳税人依法实际缴纳的增值税、消费税税额为计税依据。 | | © 上百百 缔造有远见的商业传奇 全国企业信用查询系统 | 北京英瑞国际贸易有限公司 | | 0 查一下 | | 品应用 · 企业中心 | | 92 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 基本信息 41 | | 法律诉讼 | 经营风险 2 | 经营信息 1 | 企业发展 | 历史信息 10 ① 知识产权 2 | | | | ...

Core Insights - The implementation of a new assessment mechanism and the emphasis on compliance have transformed tax management from "passive compliance" to "active practice" for companies like Haiwang Cyclone Separator [1] - Haiwang Cyclone Separator, as the largest cyclone separation equipment manufacturer in the Asia-Pacific region, integrates tax compliance indicators into its performance assessment system, reinforcing compliance internally [1][2] Group 1: Company Overview - Haiwang Cyclone Separator has a production focus in mining, coal, electricity, and environmental protection sectors, achieving an annual output value exceeding 1 billion yuan [2] - The company has enjoyed over 45 million yuan in R&D expense deductions over 24 years and has been listed among the top 50 local taxpayers in Weihai for two consecutive years [2] Group 2: Compliance and Credit Rating - The company has maintained a "9 consecutive A" tax credit rating, which enhances its market credibility and supports its technological development and ecological construction [2] - The local tax authority has introduced a "credit cultivation plan" based on principles of credit foundation, risk orientation, and flexible law enforcement, aiding key tech companies like Haiwang in consolidating their credit advantages [2] Group 3: Industry Practices - Compliance is viewed not as a cost increase but as a competitive advantage, with a strong emphasis on building a culture of compliance among employees [2] - The tax authority's "tax enterprise collaboration" initiative has provided companies with tax health reports, helping them understand their tax status and build risk warning models [2]

Core Viewpoint - Ningbo's Zhenhai District export enterprises demonstrate strong resilience amid global trade uncertainties, with a total export value of 30.27 billion yuan from January to October, reflecting a year-on-year growth of 5.3% [1] Group 1: Export Performance - The total export value of Zhenhai District reached 30.27 billion yuan from January to October, showing a year-on-year increase of 5.3% [1] - Duya Electromechanical Technology Co., Ltd. has seen a decline in U.S. orders due to escalating trade tensions, prompting a shift towards the European market [1][2] - The company’s exports to the EU increased by nearly 9 million yuan in the first three quarters compared to the previous year, with an expected annual EU export share of nearly 60% [3] Group 2: Tax Compliance and Support - Zhenhai District's tax authorities provided timely support to enterprises, helping them navigate complex tax regulations and compliance issues when entering new markets [3][4] - Companies like Ningbo Jialian Technology Co., Ltd. have established dedicated tax compliance roles and conducted extensive research on tax regulations in both China and Thailand to ensure compliance [4] - The tax department has facilitated a "one-stop" support platform, collaborating with customs, commerce, and insurance departments to bolster enterprises' confidence in international expansion [5][6] Group 3: Risk Management - Enterprises have identified over 40 tax-related issues and developed a comprehensive understanding of tax laws and practices in their target markets [4] - A cross-border payment risk control mechanism has been established to manage and document transactions, ensuring compliance with tax regulations [4] - The tax department has been proactive in providing risk prevention guidelines and monitoring potential tax compliance issues [3][5]

站在行业洗牌的十字路口，2025年的黑五呈现出一幅矛盾的图景：一边是"正值火热"的跨境电商平台集体互卷更低价、拉长活动周期的流量争夺战，另一 边则是"体感寒冬"的跨境卖家圈里普遍弥漫着"旺季不旺、利润见底"的焦虑。 AMZ123获悉，11月21日起，多个卖家反映，亚马逊黑五Prime专享折扣出现了大面积报错：大批报名参与Prime专享折扣的链接前台黑五标签直接消失， 参考价集体报错。 如今黑五尚未过半，部分卖家又被一场突如其来的强制降价新规推至两难境地。 "链接被抓取了最低价，价格要再给5%的优惠，不然没法恢复。" 从业内消息来看，黑五开启后不久，欧洲站、美国站等均有卖家出现了上述价格报错的情况。 "黑五大批量价格报错，是系统bug了吗？" "中途报错太坏了，没有解决方案，连申诉的流程都没有。" 根据多个卖家开case得到的回复，出现这一情况的原因是：亚马逊团队识别出了一批ASIN，这些ASIN在过去30天里，超90%的销售天数价格都在 NetT30D（优惠券后的净促销价格）的+5%。这种情况下，亚马逊会强制相关链接在最低折扣净价的基础上再额外降价5%。 举例来说，某款商品若在过去30天内有27天以100美元 ...

温识博报 出研资块如 增操掉 1039非万 8 1 1039不是"免税天堂"，是"核定征收"的严格通道。1039允许无票货物合规出口，但绝非省税工具。它适用于符合条件的个体商户小批量货物，且需在认定地 海关报关。大型企业或高价值货物为避税而"化整为零"伪报1039，或异地报关，这实质是骗取国家出口退税/逃避应税义务。 出口退税是"权利"更是"责任"，申报不实即构成骗税。申请退税时，必须保证单证（报关单、增值税发票、收汇水单）真实、齐全且信息一致。使用虚开增 值税发票、高报价格、以次充好等方式骗取退税，是刑事犯罪。 视同内销 "视同内销" 忽视 9 等于主动引爆税务风 "买单出口"切断税务链条，等于自毁合规根基。将货物交由第三方以其名义出口（买单），导致本企业的出口数据、资金流水与报关信息完全脱离。风险① 无法享受合法的出口退税；② 无法向税务部门证明业务的真实性，面临补缴增值税的风险；③ 一旦涉诉或稽查，无法自证货物来源与归属。 税务合规不止于报关单，资金回流方式决定最终性质。即使报关环节合规，若境外销售收入通过地下钱庄、个人账户分拆等非正规渠道回流。涉嫌① 构成 偷逃企业所得税和个人所得税；② 涉嫌洗钱；③ ...

Core Insights - A wave of tax payments has emerged among A-share listed companies, with over 60 companies announcing tax payments totaling more than 2.8 billion yuan, primarily for the years 2021 to 2024 [1][2] Group 1: Tax Compliance and Internal Control - The tax payment phenomenon has raised concerns regarding the tax compliance, internal control quality, and financial transparency of listed companies [1][2] - Most companies initiated self-inspections through tax bureau data checks, leading to tax payments primarily consisting of late fees rather than fines [1][2] - The tax payment issues are widespread across various industries, including 15 in pharmaceuticals, 11 in chemicals, 12 in semiconductors, and others [1] Group 2: Reasons for Tax Payments - Specific tax issues include adjustments in consumption tax policies for the energy and chemical industries, complex tax matters for pharmaceutical companies, and high-tech firms facing challenges related to tax incentives [1][2] - Some tax payments stem from foreign tax authorities' requirements due to differing interpretations of investment tax incentives [2] Group 3: Impact on Financial Performance - The direct impact of tax payments on financial statements and performance may pressure company operations and strategic implementation [2] - Tax payments and late fees typically affect current profits, leading to significant cash outflows that could strain operational funding [2] - Companies may face increased debt repayment pressure, and for those already experiencing tight cash flow, substantial tax payments could trigger liquidity crises [2] Group 4: Regulatory and Market Reactions - Frequent tax payment announcements may attract heightened scrutiny from regulatory bodies, leading to stricter requirements for internal controls, accounting practices, and information disclosure [3] - Investors are increasingly demanding transparency regarding tax risk management systems and potential tax disputes, prompting companies to enhance tax information disclosure [3]

Core Viewpoint - The recent acquisition of transaction data from Amazon by the government poses a significant threat to cross-border e-commerce companies that previously operated without strict invoicing and accounting practices, marking the end of an era of lax regulations [3][8]. Group 1: Impact of Government Data Acquisition - The government now possesses complete and accurate sales revenue data from Amazon, which will be compared against the reported income of domestic companies, leading to potential discrepancies [5]. - This change in the regulatory environment is expected to force companies to transition from a gray area of "two sets of books" to a fully compliant operational model [8]. Group 2: Financial Consequences - Companies may face substantial tax liabilities due to underreported income; for instance, if a company reported only 5 million in income while actual sales were 20 million, it could owe 3.75 million in corporate income tax alone [6]. - The inability to deduct costs due to lack of proper invoices will inflate taxable income, leading to higher tax burdens even if actual profits are lower [9]. Group 3: Risks of Non-Compliance - The use of personal bank accounts for receiving payments from overseas platforms exposes individuals to scrutiny, as these transactions may be classified as "off-the-books income," potentially leading to severe penalties or criminal charges [9].