英媒质疑：税负不足0.5%，合理吗？ Shein在英国的税收争议，精准撞上了当地财政的"紧日子"。受通胀高企、经济增速放缓影响，英国财政部2024年财报显示，全年税收缺口大，打 击跨国企业避税已成为朝野共识。就在这样的背景下，Shein的纳税数据与经营规模的悬殊对比，瞬间引爆了舆论。 据英国公司注册局公开的账目显示，Shein英国分公司2024年销售额同比飙升33%，达到20亿英镑，成为英国市场增长最快的快时尚品牌。但与之 形成鲜明反差的是，其当年仅缴纳960万英镑公司税，税负率不足0.5%。表面看，这笔税款占其申报的3820万英镑税前利润的25%，恰好符合英国 现行公司税率标准，似乎无可指摘。 但公平税收基金会的深度拆解，揭开了数据背后的猫腻。该机构研究发现，Shein英国分公司将84%的销售额以"采购成本"名义，通过关联交易转 移至新加坡母公司Roadget集团。这意味着，英国市场产生的绝大部分收入可能被直接划转至海外，仅留下极少部分利润在当地缴税。公平税收基 金会首席执行官保罗・莫纳汉直言，这不是简单的商业交易，而是典型的利润转移操作，也与十多年前亚马逊、苹果将欧洲利润转移避税套路如 出一辙，成了税收监 ...

1家MCN机构因未依法履行代扣代缴义务被处罚，1家MCN机构因虚列成本偷逃税款、未依法履行代扣 代缴义务被查处，1名网络主播通过隐匿收入偷逃税款被处罚…… 9月19日，税务部门通报3起涉税案件具体情况，河北楚鸣文化传媒有限公司2019年至2021年间通过虚开 发票虚抵进项税额、违规享受税收优惠少缴税费1261.51万元，且未代扣代缴主播个税359.70万元，2024 年11月被处补缴税费、滞纳金及罚款共计2010.06万元，另因未履行代扣义务被罚215.82万元，涉案虚开 发票线索已由公安移送检察机关审查起诉；湖南颜客文化传媒有限公司2021年至2022年未按规定为旗下 主播代扣代缴个税208.86万元，2025年3月被处罚款104.43万元；网络主播李呈祥2021年至2023年通过个 人账户收款隐匿收入，少缴税费243.50万元，2024年3月被追缴税费、滞纳金及罚款共计402.14万元且已 全部入库。 从行业治理逻辑看，MCN机构作为法定税收代扣代缴主体，其虚化职责、助主播逃税的乱象正被严厉 整治，合规经营已成为MCN机构从高速扩张转向高质量发展的核心前提；网络主播群体中存在的"隐蔽 收入可逃税"错误认知 ...

Core Viewpoint - The implementation of the "Regulations on Reporting Tax-related Information by Internet Platform Enterprises" has significantly promoted tax fairness and compliance among business entities, aiding in the construction of a unified national market and curbing illegal investment attraction behaviors [1][2]. Group 1: Impact on "Shell Platforms" - The number of "shell platforms" has decreased by over 100 since the implementation of the regulations, effectively curbing the use of platforms for illegal investment attraction and promoting fair competition between online and offline businesses [2]. - The regulations have enabled tax authorities to access tax-related information of operators and employees within platforms, breaking down the information barriers between registered and operational locations [2]. Group 2: Prevention of Tax Evasion - The regulations help prevent the illegal conversion of income types, such as misreporting labor remuneration as business income, which constitutes tax evasion [3]. - Tax authorities can now identify non-compliant behaviors more effectively, as the regulations provide clear standards for categorizing income types and optimize the withholding tax process for labor remuneration [3]. Group 3: Monitoring and Enforcement - Tax authorities will enhance monitoring of the registration of individual businesses to prevent the bulk conversion of income types, ensuring compliance with individual business registration regulations [4]. - There is a focus on preventing income splitting by platform operators to evade tax obligations, which involves dividing income among multiple tax entities to exploit tax benefits [5][6]. Group 4: Future Directions - The tax authorities plan to continue enforcing the regulations strictly, promoting collaborative governance to curb disorderly competition and support the construction of a unified national market and high-quality economic development [6].

Group 1 - The core viewpoint of the article emphasizes the Chinese tax authority's strengthened regulation on high-income individuals, particularly targeting tax evasion among online influencers and celebrities since 2021, resulting in over 360 cases and tax recovery exceeding 3 billion yuan [1] - The tax authority has established a collaborative mechanism with eight departments, including public security and the central bank, to combat tax-related crimes, focusing on three key areas: high-income individuals, organized crime, and fraudulent tax benefits [1] - In 2024 alone, 779 organized crime groups were dismantled, leading to 9,734 suspects being taken into custody, with 838 individuals voluntarily surrendering under pressure [1] Group 2 - The tax authority has made significant efforts in promoting compliance through precise publicity and guidance, resulting in over 3.75 million A-level taxpayers in 2024, an increase of nearly 1 million since 2020 [2] - Joint incentive measures have been implemented by 29 departments, with 11.3 trillion yuan in credit loans issued to 36.21 million compliant taxpayers during the "14th Five-Year Plan" period, supporting the development of small and micro enterprises [2] - A dynamic "credit + risk" regulatory system has been established to enhance precise law enforcement and reduce unnecessary disruptions to businesses, with a 20.6% decrease in post-event tax risk responses in the first half of 2025, while tax recovery through risk management increased by 12.7% [2] Group 3 - Following the issuance of guidelines by the State Council on regulating administrative inspections related to enterprises, the tax authority has detailed 29 specific tasks aimed at reducing the frequency and improving the quality of tax inspections [3]

Group 1 - Recent tax evasion cases involving real estate companies in Zhejiang and Dalian highlight significant tax arrears and deliberate concealment of income [1] - A Dalian company accumulated tax arrears of 36.1666 million yuan since December 2019, ignoring multiple tax department notifications and using unregistered bank accounts to evade tax payments [1] - The tax authorities have intensified the exposure of tax-related illegal activities, signaling stricter regulatory measures against tax evasion tactics [1] Group 2 - Tax authorities are enhancing compliance guidance for businesses, utilizing big data to create a comprehensive management model that includes risk assessment and personalized support [2] - The promotion of tax credit systems aims to foster a beneficial environment for compliant businesses, enhancing awareness of compliance and risk prevention [2] - The focus on lawful tax payment is seen as essential for long-term development and a foundation for enjoying tax benefits and services [2] Group 3 - Strengthening the awareness of lawful tax payment requires innovative methods to integrate tax compliance into various business processes, enhancing digital financial management [3] - Improving self-discipline in tax compliance is crucial for businesses to achieve higher levels of independence and resilience [3]

Group 1 - Recent tax authorities in various regions, including Shaanxi, Zhejiang, Fujian, and Sichuan, have exposed four cases of tax fraud involving the illegal enjoyment of tax incentives [1] - Shaanxi Yongming Coal Mine Co., Ltd. was found to have underpaid corporate income tax by 1.8494 million yuan through fraudulent practices, resulting in a total penalty of 3.2341 million yuan [1] - Ningbo Hongma Information Technology Co., Ltd. underreported corporate income tax by 799,400 yuan, leading to a total penalty of 1.4896 million yuan [1] - Longyan Yiyishenghui Enterprise Management Consulting Service Co., Ltd. was penalized 4.7233 million yuan for underreporting corporate income tax by 3.3367 million yuan [1] - Sichuan Renyuan Medical Technology Co., Ltd. was penalized 2.213 million yuan for underreporting corporate income tax by 1.2335 million yuan through fraudulent means [1] Group 2 - Experts emphasize that such fraudulent activities violate tax laws and disrupt fair market competition, with severe legal consequences for those attempting to exploit policy loopholes [2] - The tax authorities are utilizing a "credit + risk" dynamic supervision system to accurately identify risk indicators related to abnormal costs and concentrated registrations of individual businesses [2] - The application of big data analysis in tax supervision is enhancing the ability to detect fraudulent activities such as issuing false invoices and concealing income [2] - Continuous improvement in tax credit systems and data application is making it increasingly difficult for companies to evade tax regulations [2] Group 3 - Tax authorities are actively innovating methods to promote compliance among businesses, such as establishing "bank-tax interaction" to convert tax credit into financing capital [3] - Qingdao tax authorities are using tax data to provide tailored compliance suggestions for intelligent equipment companies, helping them optimize internal control management [3] - From January to May of this year, tax policies supporting technological innovation and manufacturing have resulted in tax reductions and refunds totaling 636.1 billion yuan [3] - Tax authorities are committed to enforcing tax incentives while rigorously combating fraudulent claims to maintain a fair tax economic order and ensure national tax security [3]

Core Insights - A major smuggling case involving Chinese goods worth €700 million has been uncovered by the European Public Prosecutor's Office (EPPO), marking one of the largest operations in EU history against such activities [1][5] - The operation, named "Calypso," spanned 14 countries and dismantled 101 locations, revealing a sophisticated network that exploited EU tax regulations [1][5] Summary by Sections Smuggling Operation Details - The operation led to the seizure of 480 containers filled with Chinese-made textiles, sports shoes, and electric vehicles, along with €5.8 million in cash and luxury properties in Spain [1] - The criminal group utilized various tactics to evade EU tax regulations, including undervaluing goods and using shell companies to disguise the true nature of their operations [1][5] Financial Impact - The group conducted 21,000 fraudulent transactions over ten years, evading €250 million in taxes on electric bicycles alone, with total VAT evasion reaching €450 million [5][6] - The fallout from the operation has severely impacted small and medium freight forwarding companies, with some facing port fees of up to €10,000 daily and risking bankruptcy [5][6] Regulatory Response - In response to the smuggling activities, the EU has implemented stringent new regulations, including mandatory GPS tracking for containers and a 15% punitive tariff on non-compliant goods [6] - The inspection rate at Greek ports has surged from 3.7% to 21.6%, and the customs clearance time for Chinese textiles has increased from 3 days to 15 days [5][6] Industry Adaptation - Companies that have maintained compliance are beginning to thrive, with some leveraging blockchain technology to enhance their supply chain transparency and efficiency [6] - European e-commerce platforms are now requiring original invoices and complete logistics trails for goods transported through Greek ports, leading to significant changes in procurement practices [6]

Core Viewpoint - The newly implemented "Regulations on Reporting Tax Information by Internet Platform Enterprises" aims to standardize the reporting of tax-related information by internet platform companies, enhance tax service and management efficiency, protect taxpayers' legal rights, and promote the healthy development of the platform economy [1][2]. Group 1: Regulatory Framework - The regulations require internet platform enterprises to report tax information quarterly, specifically identity and income information of platform operators and employees, to the relevant tax authorities within the month following the end of each quarter [2]. - To alleviate the reporting burden, the regulations state that information already submitted for tax withholding and declaration does not need to be reported again, and income information for certain service workers is exempt from reporting [2]. Group 2: Impact on Tax Burden - The implementation of the regulations is not expected to significantly impact the tax burden of platform enterprises or the majority of platform operators and employees, as the reporting is procedural and does not change their tax liabilities [2]. - Most compliant operators and employees will not see changes in their tax burdens, and many small and low-income workers will benefit from tax incentives, maintaining their current tax obligations [2]. Group 3: Positive Effects - The introduction of the regulations is anticipated to have multiple positive effects, including enhancing compliance without altering business models or market strategies for platform enterprises, thus not affecting their revenue, costs, or net profits [3]. - The regulations will help curb malicious competition, such as false sales practices, and prevent non-compliant operators from misreporting income, thereby fostering a fair legal environment for honest business practices [3]. - Consumers will benefit from more transparent market rules and trust mechanisms, reducing instances of online fraud and improving consumer confidence [3].

Group 1 - The article discusses the introduction of a tax compliance initiative for the online media industry in Siping City, aimed at helping streamers with personal income tax and platform revenue sharing tax calculations [1] - The "Tax Compliance Commitment Letter" outlines 12 common tax risk points and provides operational guidelines for companies to follow, ensuring better compliance with tax regulations [1] - Streamers are signing the "Integrity Tax Commitment Letter," which clearly states their tax obligations for different income types such as rewards, commissions, and advertising revenue [1] Group 2 - The tax authority emphasizes that signing the commitment letter marks the beginning of compliant operations rather than the end, with regular self-inspection encouraged through the "Commitment Item Comparison Table" [2] - The tax bureau plans to enhance services and supervision for online media companies, utilizing big data to cross-check reported information and identify risk points [2] - The initiative aims to shift tax regulation from post-event management to proactive prevention, supporting compliant operations in the online streaming industry [2]

Group 1 - A tax violation case involving a beauty salon in Dalian has been revealed, where the salon reported annual sales of less than 300,000 yuan, significantly lower than its actual revenue of over 17 million yuan, indicating a discrepancy of 55 times [1] - The salon employed various illegal methods to evade taxes, including frequently changing the merchant number and bank accounts linked to its UnionPay POS machines to keep reported income below the VAT threshold [1] - Some businesses, originally general VAT taxpayers, have split operations into multiple individual businesses to falsely claim small-scale taxpayer tax exemptions, undermining market order [1] Group 2 - The act of fraudulently obtaining tax benefits reflects a disregard for lawful tax obligations, with companies focusing on short-term gains while ignoring the stringent tax regulations enforced through big data and inter-departmental collaboration [2] - Many of the businesses involved in tax fraud are actually performing well and could have become exemplary enterprises through compliant operations, but instead, they have become cautionary tales due to their illegal activities [2] - Non-compliant businesses face severe consequences, including the need to repay taxes, pay penalties, and suffer downgraded tax credit ratings, which can restrict their access to invoices, qualifications, financing, and policy benefits [2] Group 3 - Recent tax and fee reductions aimed at supporting technological innovation and manufacturing are projected to exceed 2.6 trillion yuan in 2024, significantly contributing to high-quality development [3] - The tax environment for businesses has improved, with 96% of tax-related matters now manageable online, and a "policy outreach" mechanism has reduced the cost for businesses to access policy benefits [3] - Businesses are encouraged to value these tax incentives and operate in compliance with regulations, focusing on long-term innovation and development for greater benefits [3]