Core Points - The implementation of the new tax reporting regulations for internet platform enterprises marks a significant transformation in the tax administration of e-commerce in China, addressing long-standing issues of information asymmetry and increasing compliance requirements for various e-commerce operators [2][4] Group 1: New Regulations Overview - The new regulations expand the regulatory scope to include all types of online sales platforms, including traditional B2C, social e-commerce, live streaming sales, and community group buying, thereby ensuring comprehensive coverage [2] - Platforms are required to report two main categories of tax-related information: basic platform information and detailed identity and income information of operators and employees, with specific requirements for income reporting [3] - Platforms are now held accountable for the authenticity, accuracy, and completeness of the reported information, facing penalties ranging from 20,000 to 500,000 yuan for non-compliance [4] Group 2: Tax Risks for E-commerce Operators - E-commerce operators face significant risks related to concealing sales income, as the new regulations require platforms to report all taxable income, making it easier for tax authorities to identify discrepancies [5][7] - The risk of inflating sales through fake transactions (刷单) is heightened, as such activities will now be included in the data reported to regulators, potentially triggering tax audits if discrepancies arise [8] - There is a risk of abusing tax incentives by artificially segmenting businesses to exploit lower tax rates, which could lead to tax adjustments by authorities if deemed to lack economic substance [9] Group 3: Compliance Recommendations - E-commerce operators should restructure their business processes and internal controls to ensure consistency across all transaction flows, including business, contracts, invoices, and funds [10] - It is essential to optimize accounting practices and tax reporting to align with accounting standards and tax laws, including maintaining auxiliary records for special transactions [11] - A robust documentation management system should be established to retain all relevant transaction records, including contracts, logistics, and payment proofs [12] - Operators are encouraged to leverage tax incentives appropriately while seeking professional tax advisory support to navigate the complexities of the new regulations [13] Conclusion - The new tax regulations signify a new phase in e-commerce tax administration, reflecting the principles of tax legality and innovation in regulatory models within the digital economy [14] - While the regulations may increase compliance costs and expose historical issues in the short term, they are expected to foster a fair competitive environment and promote healthy industry development in the long run [15]

Core Insights - Small and micro enterprises play a crucial role in regional economies by ensuring employment and stimulating market vitality [1] - The tax authority in Hotan region is implementing targeted policies to support small and micro enterprises across various sectors, including agriculture and healthcare [1] Group 1: Tax Support for Small Enterprises - The tax authority is focusing on delivering tax benefits directly to small and micro enterprises to strengthen their operational foundations [1] - The approach includes policy delivery, compliance building, and service enhancement to ensure that tax benefits reach all aspects of enterprise development [1] Group 2: Financial and Tax Management Improvement - The Xinjiang Xingnong Co., Ltd. faced challenges in financial and tax management due to its diverse business operations, which hindered its growth [2] - Tax officials provided on-site guidance to help the company improve its financial processes and compliance, leading to a more stable operational environment [2] Group 3: Agricultural Sector Support - The Hotan tax bureau formed specialized teams to assist agricultural enterprises in understanding tax benefits and establishing suitable financial management systems [3] - The company has benefited from tax reductions totaling 27 million yuan, which has been reinvested into technology upgrades and capacity enhancement [3] Group 4: Compliance and Risk Management - The Xinjiang Pomegranate Seed Medical Equipment Co., Ltd. encountered tax compliance issues, which were identified through data analysis and audits [4] - The tax authority provided corrective guidance and support to help the company rectify its tax filings and understand compliance requirements better [4] Group 5: Future Initiatives - The Hotan tax bureau plans to enhance outreach through online classes and industry-specific seminars to ensure effective implementation of tax policies [5] - A long-term mechanism combining policy guidance and risk alerts will be established to improve the business environment for small and micro enterprises [5]

齐鲁晚报.齐鲁壹点客户端李孟霏通讯员梁蓓蓓 在日月新半导体(威海)有限公司(以下简称"日月新")的万级无尘车间内，自动化设备高速运转，一个个 半导体元件随着流水线源源不断生产。 近年来，新能源汽车的爆发式增长为半导体元件行业带来了新机遇，日月新及时把握风口，布局新能源 领域，在国内国际市场上不断突破。但出口业务涉及政策复杂，要想赢得市场信任、持续提升竞争优 势，必须要把握好税务合规这一关键要素。 "政策享受不规范不仅会增加涉税风险，还增加税费成本。"日月新的财务人员表示，"税务部门的辅导 让我们对政策有了更清晰的认识，我们还惊喜地发现，准确适用政策后，每年还可减少相关税费成本近 350万。" 据悉，对于日月新在加工生产过程中产生的边角余料及废聚乙烯包装盒，企业需要按海关2025年最新政 策要求将保税货物转为内销货物出区销售。然而，由于公司贸易方式主要为来料、进料加工，所有料件 均为进口、货物及余料全部出口，且属于综合保税区特殊区域内企业，也未申请保税区一般纳税人试 点，无法享受"免、抵、退"税政策。对于内销边角料件业务，税收政策该如何适用？企业犯了难。与此 同时，企业仓库还积压了满满废料亟待销售，解决政策疑难 ...

Core Viewpoint - The collaboration between Wuxi High-tech Zone and Guolian Minsheng Securities aims to provide comprehensive financial support for small and medium-sized enterprises (SMEs), particularly in the technology and aerospace sectors, addressing their unique financing challenges and tax compliance issues [1]. Group 1: Financing Support for SMEs - The "Investment-Loan Linkage + Inclusive Finance" service is designed to support SMEs with light assets and lack of collateral, offering a full range of support from equity financing to loan guarantees [1]. - A "green channel" for approval is available for enterprises with good tax credit ratings, facilitating easier access to financing [1]. Group 2: Tax Compliance Challenges - The "Tax-Bank Interaction" model links tax credit ratings directly to financing limits, with many SMEs struggling to maintain their credit ratings due to tax compliance issues [3]. - A specific case highlighted that a small aerospace parts company saw its loan limit drop from 2 million to 800,000 due to previous overdue VAT filings, resulting in a credit rating downgrade [3]. Group 3: R&D Subsidy and Tax Overpayment - SMEs often misclassify R&D subsidies, leading to unnecessary tax payments; for instance, a company that received 1.5 million yuan in R&D subsidies incorrectly classified it as taxable income, resulting in an overpayment of 375,000 yuan [4]. - Common errors in R&D expense accounting can lead to tax adjustments and affect financing assessments, as seen in a case where a company was required to adjust three years of tax due to improper expense categorization [4]. Group 4: Equity Financing and Tax Risks - Equity financing from Guolian Minsheng Securities is crucial for startups, but tax issues related to equity changes are often overlooked [5]. - A startup that awarded 20% equity to key personnel failed to withhold individual income tax, leading to penalties during subsequent listing preparations [5]. Group 5: Tools for Financial Management - SMEs face challenges in managing tax compliance due to limited financial personnel; digital tools like the "Zhiliaowenzhang" tax risk detection report can help identify common issues [6]. - These tools can check tax credit records, ensure compliance with R&D subsidy accounting, and clarify individual income tax obligations related to equity changes [6].

Core Insights - Amazon has announced that it will report tax-related information of Chinese sellers to tax authorities starting from October 2025, as mandated by China's Announcement No. 15 of 2025, impacting all cross-border e-commerce sellers on its platform [1] - This initiative signifies a shift in the cross-border e-commerce industry towards mandatory tax compliance, which is now essential for survival rather than optional [1] Group 1: Tax Reporting Requirements - Amazon's reporting will include critical data such as business names, unified social credit codes or personal ID information, transaction amounts, and commission expenditures [1] - The reporting process will be implemented in two phases: first through Amazon's low-cost marketplace Haul, and then directly to tax authorities by October 31, covering Q3 2025 transaction data [1] Group 2: Impact on Sellers - Sellers without commercial registration will face significant challenges, including the risk of back taxes and penalties due to previously unreported income [2] - The direct connection between Amazon's transaction data and tax systems will require sellers to reassess their pricing strategies and profit models, as tax costs will become more transparent [2] Group 3: Industry Trends - The new reporting policy reflects a broader trend towards increased regulation and standardization in the cross-border e-commerce sector, necessitating that sellers prioritize compliance and data accuracy [3] - Utilizing tools like cross-border e-commerce ERP systems can assist sellers in managing their business data effectively in this evolving regulatory environment [3]

Core Points - The article discusses the compliance requirements for companies transitioning from private to public after completing an IPO on Nasdaq, emphasizing the need to adhere to various legal and regulatory frameworks [2][3][4]. Legal and Exchange Compliance - Nasdaq-listed companies must comply with U.S. federal securities laws, state securities laws, and Nasdaq's listing rules [2]. - The framework includes the Securities Exchange Act of 1934, which mandates ongoing reporting obligations for "reporting companies" [4]. - The Sarbanes-Oxley Act (SOX) requires companies to establish effective internal control systems, with management responsible for annual assessments of these controls [4][8]. Ongoing Information Disclosure Obligations - Public companies must follow SEC and Nasdaq rules for information disclosure, including regular reports such as 10-K (annual), 10-Q (quarterly), and 8-K (major events) [4][5]. - The 10-K report must be submitted within 60-90 days after the fiscal year-end and includes financial statements, management discussions, risk factors, and internal control assessments [4]. - The 10-Q report is due 40-45 days after each quarter and contains quarterly financial data and significant updates [4]. Corporate Governance Requirements - Nasdaq has strict governance rules, including the structure of the board of directors, which must consist of a majority of independent directors [3][5]. - Companies are required to establish audit, compensation, and nomination committees, all composed entirely of independent directors [4][5]. Internal Control and Financial Compliance - SOX 404 is a critical internal control compliance requirement, involving management assessments and external auditor verification of internal controls over financial reporting [6][8]. - Companies must identify key business processes, assess control risks, and test the effectiveness of internal controls [8]. Other Compliance Areas - Companies must adhere to anti-corruption laws, such as the Foreign Corrupt Practices Act (FCPA), and establish anti-bribery compliance systems [6][8]. - Tax compliance includes timely filing of federal and state taxes, with specific attention to corporate income tax rates and employee stock option regulations [6][8]. Maintaining Nasdaq Listing Standards - Nasdaq sets minimum ongoing listing standards related to financial metrics, liquidity, and market capitalization, which companies must regularly monitor to avoid delisting risks [6][8]. Compliance Management and Cultural Development - Companies should establish a compliance team led by a Chief Compliance Officer (CCO) to monitor regulatory changes and implement compliance policies [6][9]. - Regular compliance training and integration of compliance into corporate culture are essential for reducing risks associated with non-compliance [9].

2025 年 9 月 25 日，速卖通、Shein 等多个出口跨境电商平台向卖家发布通知，明确将依据《互联网平 台企业涉税信息报送规定》（国务院令第 810 号）及《关于互联网平台企业报送涉税信息有关事项的公 告》（国家税务总局公告 2025 年第 15 号），启动平台内经营者及从业人员的涉税信息报送工作，标志 着跨境电商行业经营数据透明化、税务合规化进入关键实施阶段。 此次跨境电商平台涉税信息报送工作，依据 2025 年 6 月国家层面发布的两项重要文件推进：6 月 20 日 国务院颁布的《互联网平台企业涉税信息报送规定》（国务院令第 810 号），首次以法规形式确立互联 网平台报送涉税信息的法定义务；6 月 26 日国家税务总局发布的《关于互联网平台企业报送涉税信息 有关事项的公告》（国家税务总局公告 2025 年第 15 号），则进一步细化了报送范围、时间节点、信息 类型等实操要求，为平台执行提供明确指引。 报送细则：10 月首次报送，季度常规更新 为协助卖家合规经营，速卖通、Shein 等平台在通知中明确五大核心提醒，覆盖市场登记、税务确认、 申报义务等关键环节。 其一，完成市场主体登记：除 "个人销 ...

Core Viewpoint - Juewei Food's financial fraud may involve more than just ST risk, with over 700 million yuan in hidden funds potentially being misappropriated and unresolved tax compliance issues [1][2][3] Financial Fraud and ST Risk - Juewei Food has been flagged for financial fraud, leading to its stock being designated as ST (Special Treatment) due to hidden performance rather than inflated earnings [1][2] - From 2017 to 2021, the company failed to recognize revenue from franchise store renovation, resulting in a cumulative understatement of over 700 million yuan, which accounted for 5.48%, 3.79%, 2.20%, 2.39%, and 1.64% of the reported annual revenues for those years [1][2] Tax Compliance Issues - The hidden revenue raises concerns about the company's tax compliance, as failure to report such income could lead to tax evasion penalties [3][4] - According to tax regulations, any concealment or misrepresentation of income can result in severe penalties, including fines and potential criminal charges [3] Potential Fund Misappropriation - There are questions regarding whether the over 700 million yuan in hidden revenue constitutes fund misappropriation, especially since the company managed franchise renovation through personal bank accounts [4][5] - Previous incidents of operational funds being misappropriated were identified, with 21.07 million yuan collected through employee personal accounts not deposited into the company's accounts [5] Governance and Related Party Transactions - The company has been criticized for poor disclosure practices, particularly regarding related party transactions involving executives and board members [10][11] - A significant transaction involving the acquisition of a supplier's shares was not disclosed in a timely manner, raising concerns about governance quality [10][11] Recent Performance Decline - In the first half of the year, Juewei Food reported a significant decline in performance, with revenue of 2.82 billion yuan, down 15.57% year-on-year, and a net profit of 175 million yuan, down 40.71% [12] - The company has closed over 5,000 stores, representing a reduction of more than 30% from the end of 2023, contributing to the operational pressures [12]

近日，微博ID为"金钧L"的网友发文，表示自己再次实名举报宋祖儿存在税务问题，称已于9月15日向税务部门提交补充证据。举报人称自己于2023年12 月实名举报宋祖儿偷税漏税，宋祖儿被相关部门约谈，补缴了272万税款。但2024年1月又有一笔562万元异常缴款，疑似立案后补缴，并要求依法处罚； 此外，还指控她将27万元个人医美消费报销为公司成本，涉嫌虚增支出。 ※这笔缴税行为发生在 2023年度汇算清缴之后,时间和 金额均不寻常。 ※值得关注的是:这笔税款是否对应 2023年8月31日前 的收入?是否属于对历史欠税的补缴? | | | | | | 城区号 | 11 2 8 8 2 8 1 IMTERS | 562 1 | | --- | --- | --- | --- | --- | --- | --- | --- | | CHOND - 15 | | 00 216 1821012 00 | | | | 11000 1000 1 | | | 16:32:54 | | | | | 北它 | SALE 2021 | | | 41-10-12 | 53512 47 | 105 15751 01 | 227 | | | ...

Core Viewpoint - Individual businesses play a crucial role in stabilizing growth, promoting employment, and improving livelihoods in the market economy [1] Group 1: Tax Compliance and Support - The National Taxation Bureau of Weng'an County has focused on enhancing tax compliance among individual businesses by conducting outreach and research with over 30 local businesses [1][3] - Tax officials are collecting detailed information on individual businesses, including names, addresses, and main projects, to better understand their operational status and policy benefits [3] - A targeted tax policy communication effort is being made, emphasizing small-scale taxpayer VAT preferential policies and invoicing guidelines to improve tax compliance awareness [3][5] Group 2: Financial Guidance and Risk Mitigation - Tax officials are providing on-site guidance to business owners on proper bookkeeping practices to address the common issue of weak financial accounting among individual businesses [3] - Business owners have expressed appreciation for the clarity of tax explanations, recognizing the importance of legal bookkeeping to mitigate tax risks and ensure long-term business stability [5] - The Weng'an County Taxation Bureau plans to continuously optimize services for individual businesses, updating operational records and conducting regular policy follow-ups to provide tailored support [5]