In the past few years, the regulations on tax payment of e-commerce enterprises and online stores have been introduced one after another, but they are not perfect, which is related to the particularity of the industry. The emerging industry of WeChat business is in full swing, but there is no exact implementation method for industry management. Therefore, some enterprises have exploited the loopholes of the law, evaded taxes and evaded taxes, and failed to fulfill their due responsibilities and obligations. However, "cleverness is mistaken by cleverness", and tax evasion eventually falls into the French Open. I could have shown my ambition in the new era, but I was interrupted by breaking the law.

Wechat business is a kind of business. Doing business legally and reasonably and paying taxes according to law are the most basic responsibilities of enterprises. Some small enterprises and individuals in the WeChat business do not consciously declare and pay corporate/personal income tax every month, which is also tax evasion. Although the amount does not reach the filing standard of more than 10,000 yuan, they may be punished for repeatedly concealing and not reporting.

Article 201 of the Criminal Law A taxpayer who commits the crime of tax evasion, makes false tax returns or fails to make tax returns by deception or concealment, and evades a large amount of tax payable, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.

If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph.

If the acts mentioned in the preceding two paragraphs are carried out many times without being dealt with, they shall be calculated according to the accumulated amount.

Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.

Throughout the entire environment of WeChat business, the platform, technology, goods, payment, seller scale, training mechanism and other aspects have gradually improved. However, the following problems such as legal operation and after-sales rights protection have gradually emerged, which is also an important test for the healthy and stable development of the WeChat business industry. As the saying goes, the French Open is long-lasting, and the new industry is in urgent need of a new supervision mechanism, which must be the top priority in the next few years.