ANTD.VN - Faced with the situation where sellers on e-commerce platforms use many methods to evade taxes, the Tax Department has increased inspection, examination and handling of subjects who intentionally violate tax laws.
Concealing revenue, hiding cash flow to evade taxes
The General Department of Taxation said that recently, many individuals doing e-commerce and digital platform business have voluntarily registered, declared and paid taxes, showing a positive change in taxpayer awareness.
However, in reality, the strong development of information technology and social networking platforms has created a favorable environment for e-commerce businesses to develop rapidly and are very difficult to control due to the "anonymous" nature that is very typical of business via social networks.
The situation of individuals and organizations doing e-commerce business on social networking platforms but not declaring or hiding revenue... is happening and becoming more and more complicated.
Typically, some sellers on social networks often close orders over the phone or after livestreaming, advertising on social networking platforms, instructing customers when transferring payment to not write content related to the goods but write other content such as "loan", "debt repayment", "gift" ...; while direct sellers ask customers to pay in cash instead of by bank transfer ... Along with that are many other ways to evade their tax obligations.
This requires tax authorities to clearly understand the characteristics of each type of e-commerce and the main revenue coming from selling goods and services; receiving commissions on services; revenue from advertising, providing services... only then will there be a basis for calculating taxes.
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E-commerce tax management remains difficult |
Strengthen inspection, examination and strict handling of violations
Recently, the General Department of Taxation has been synchronously implementing many solutions to strengthen tax management for e-commerce activities.
In particular, it proposes solutions to amend and supplement legal regulations in the direction of enhancing the responsibility of organizations that are owners of e-commerce trading floors, requiring e-commerce trading floors with online ordering functions to be responsible for deducting and declaring taxes on behalf of individuals doing business on e-commerce trading floors.
Along with that, continue to enrich the large database on e-commerce, collect information from many sources: information provided by e-commerce trading floors; information provided by foreign suppliers who own cross-border platforms; information collected through inspection work, information collected on the internet; information shared by connecting ministries and branches.
On that basis, exploit and process information to review taxpayers for management, request appropriate declarations, adjust revenue or handle additional collection.
Building a risk management model for organizations and individuals doing e-commerce business, applying artificial intelligence (AI) to process big data and giving warnings in cases of tax risks.
Conduct a review and statistics of all organizations and individuals doing e-commerce business, on that basis, implement the risk management principle in tax management to conduct file checks at the tax authority's headquarters according to regulations. In case of detecting risks, conduct inspections and checks at the taxpayer's headquarters according to regulations.
In particular, based on the tax management requirements for organizations and individuals doing e-commerce business, the tax authority will propose a thematic inspection and examination plan. Accordingly, the tax inspection and examination topic will continue to focus on the subjects of companies that are owners of e-commerce trading floors, companies that are intermediaries for transportation, payment intermediaries, etc.
Through tax inspection and examination, we will continue to collect data information of organizations and individuals generating income through the platforms of these companies, thereby continuing to review and implement tax management work according to regulations.
In case through the review, inspection and examination work, it is discovered that organizations and individuals show signs of intentionally violating tax laws, the case file will be transferred to the police agency for handling according to the provisions of law.
Coordinate with commercial banks to collect data on cash flow transactions through accounts of domestic organizations and individuals with foreign online service providers (such as: Google, Facebook, Youtube, Netflix ...); Personal information, content and transaction amount of personal accounts showing signs of e-commerce business activities ...
Rectify the information retention of e-commerce platforms
The General Department of Taxation said that the tax authority is actively coordinating with e-commerce trading floors and relevant state management agencies to clean up the large database of taxpayers doing e-commerce business, which is to strengthen the work of capturing information of sellers through e-commerce trading floors, thereby closely managing the implementation of the obligation to provide information to tax authorities and other state management agencies regularly and continuously.
Storing information on BigData through coordination and providing authentic and complete information from e-commerce trading floors has contributed significantly to minimizing tax evasion by organizations and individuals doing business through e-commerce trading floors. The fact that e-commerce trading floors are responsible for storing information of individuals doing business on the floor will avoid joint liability.
In addition to having to coordinate with tax authorities in tax collection management, e-commerce trading floors must also be responsible for managing consumption, avoiding counterfeit goods, and protecting consumer rights. Therefore, the responsibility of the floor is very large in providing information and storing information for tax authorities and other state management agencies.
Therefore, in the coming time, the Ministry of Finance will coordinate with the Ministry of Industry and Trade to have solutions requiring e-commerce trading floors to immediately rectify the storage of information to have authentic information provided to state management agencies.
Source: https://www.anninhthudo.vn/du-chieu-tron-thue-thuong-mai-dien-tu-nganh-thue-day-manh-thanh-tra-kiem-tra-post593492.antd
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