Group 1 - The introduction of a 25-year corporate income tax starting in 2026 raises concerns about inflated tax liabilities for companies like Amazon due to unrecognized expenses such as commissions, delivery fees, advertising fees, and VAT [1] - The tax authority's regulations, specifically the State Administration of Taxation Announcement No. 28 of 2018 and the response from the National Tax Service, confirm the recognition of certain expenses for tax deductions [1] - There are practical challenges associated with using the 9810 model for cross-border e-commerce, particularly regarding the deductibility of commissions and advertising expenses, which are limited under current tax laws [1] Group 2 - Companies can consider alternative strategies to simplify tax reconciliation with the tax bureau, such as export tax rebates, ODI (Overseas Direct Investment) filings, consolidated financial statements, and establishing local Hong Kong stores without the primary aim of tax avoidance [2] - The current Q4 tax reporting season has led to misinformation regarding the necessity of reporting data for companies without substantial operations, particularly concerning customs declarations [6] - The treatment of value-added tax (VAT) as non-taxable income for companies without substantial operations is highlighted, emphasizing that only companies with actual operations are required to report and pay taxes accurately [7]

●付妤,身份证号:371102200507257825,导游证:YCD4420A,遗失,特此声明。 ●品牌名:肯德基,遗失在山东银座家居有限公司居家生活广场开具的电箱使用费收据、广告费收据(缴费 人:莱芜宏源餐饮管理有限公司,金额:共计7600元,收据号:C0004102、0000563、0000657),现声明该收据 付款方凭证联原件失效,不作为退款凭据。 ...