In recent years, with the rapid development of cross-border e-commerce in my country, the particularity of its subjects and business models has led to a disconnect between the traditional management system and its development. Since cross-border e-commerce involves complex trade processes such as export tax rebates, it also provides opportunities for fraudulent export tax rebates, making cross-border e-commerce work face the risk of fraudulent behavior. Cross-border e-commerce refers to an international trade method in which different countries conduct transactions, payments, and settlements on e-commerce platforms, and send goods to customers through cross-border logistics. This trade method has many advantages, such as low threshold, few links, low cost, short cycle, etc. Directly connecting with end customers to effectively meet customer needs has become a very popular trade method and has rapidly developed globally. So, let’s take a look at the risks of cross-border e-commerce export tax rebates?
First, illegally obtain false special value-added tax invoices. Due to the characteristics of cross-border e-commerce business methods such as being paperless, unfixed, and difficult to investigate, some unscrupulous merchants often take advantage of this and resort to false input tax or issuance of professional VAT invoices to defraud tax. payment. This behavior is a kind of export tax refund blackmail. Once discovered, the corresponding departments will take corresponding measures.
Second, fictitious export declaration of goods. Since cross-border e-commerce generally has a small business scope, expensive products are common. If the seller resorts to deceptive means such as low-price and high-price, charging less with more, passing off inferior quality, or exporting goods without goods, etc. In addition, if the seller uses goods with a lower export tax refund rate, he will make export declarations according to the export tax refund rate with a high tax rate. At the same time, Declaring an export tax rebate to obtain greater benefits is also a form of tax extortion.
Third, operate a hypocritical self-operated real agent movement. Some unscrupulous merchants will conduct extortion activities by organizing domestic third-party “sources of goods”, using export agents to find foreign businessmen, and acting as agents for export customs declarations. They will secretly collude with domestic illegal production and sales companies and cross-border e-commerce companies, sign false purchase and sales contracts, and provide self-operated export VAT professional invoices that are falsely issued or issued by agents in the name of cross-border e-commerce. This kind of behavior is also a kind of tax extortion and must be cracked down and punished by relevant departments.
The above introduction is the relevant knowledge about the risks of cross-border e-commerce export tax rebates. In order to support cross-border e-commerce export tax rebates, the government has also comprehensively rolled out relevant policies, focusing on sorting out existing tax regulations. Step by step, formulate and improve relevant tax management systems, give full play to the guiding and normative role of the tax system, and create a tax environment that is conducive to the advantages of cross-border e-commerce. Sellers should know that national policies are designed to protect interests, and only by following regulations and policies can they to be protected.