At the 13th live broadcast of Hugo Cross-border's "Cross-border Compliance Night Talk" series, Zhou Yan, the founder of Zhizhou Wàn wù, answered 10 frequently asked practical questions that sellers are most concerned about, such as the recognition of multi-store income collection, payment methods for invoice-free procurement, switching between 9810 and 0110 modes, and the profit retention ratio of Hong Kong companies. He provided actionable compliance judgments and risk warnings.

Here is a summary of the core points:

1. Is it necessary to open a corporate account and Electronic Port for each store?

Answer:It depends on the store's income recognition plan and business needs. If the store needs to recognize income independently, opening a corporate account facilitates tax declaration, capital settlement, and other operations; if import and export business is involved, the Electronic Port is a necessary condition. Whether to open it needs to be combined with one's own compliance model planning, and there is no need to blindly configure each store one by one.

2. Can Shenzhen collect store income? Will it be recognized by the tax authorities?

Answer:There is no unified standard answer for store income collection, and whether it can be recognized depends on the judgment of the local tax authorities. If all stores are within the same tax jurisdiction, the recognition of collection to one entity is higher; if stores are scattered in different jurisdictions, cross-regional collection may be refused because of the suspicion of tax avoidance. The core is to ensure that the collection behavior does not hide the risk of tax evasion, and the business is truly traceable.

3. Can the procurement cost of goods without invoices be paid by the company account?

Answer:The payment method is not a prerequisite for tax compliance. If the procurement cost needs to be deducted before tax, the core is to obtain a compliant invoice, which has no necessary connection with the payment account. Personal payment can be reimbursed through the company's accounting. From a compliance perspective, it is recommended to prioritize payment through the company account to ensure that the capital flow is consistent with the business flow, facilitating subsequent tax inspections.

4. What if the income confirmed by export tax rebate is inconsistent with the data pushed by Amazon?

Answer:First, clarify the reasons for the inconsistency, such as underreporting, declaring according to the amount of payment received, etc., and provide a reasonable explanation to the tax authorities. The income caliber for VAT and income tax declaration should, in principle, be consistent with the data pushed by the platform. If there are differences, it is necessary to adjust income, costs, and expenses to ensure accurate tax burden calculation and avoid tax abnormalities due to income differences.

5. Can small-scale taxpayers whose quarterly sales do not exceed 300,000 yuan continue to buy order exports?

Answer:The premise of VAT exemption is that the sales amount is true and no tax evasion has occurred. If the actual sales amount on the platform meets the exemption standard, VAT can be legally enjoyed preferentially, but income tax still needs to be paid according to regulations. If the procurement cost invoice cannot be provided, the related costs cannot be deducted before tax, which will lead to an overestimation of income tax.

Buy order export itself has compliance risks and may involve inconsistencies between goods flow, capital flow, and customs declaration information. Even if VAT is exempted, regulatory penalties may still be faced. It is not recommended for long-term use.