Bosses of cross-border e-commerce companies, have many of you recently received inquiries about "abnormal declaration data" from the tax authorities of your store company? Faced with the problem of how to write a "statement of situation", many bosses and financial personnel feel at a loss, both for fear of not being able to explain the cause of the problem and for fear that the corrective measures will not be recognized.

Aiming at this common pain point, Enterprise Caiying Group has combined a large number of actual cases and specially compiled a general reference template of "Explanation on the abnormal situation of our company's VAT declaration in X month of 202X", with the analysis of the core points, which can help you efficiently and professionally cope with the inquiries from the tax authorities.

Explanation on the anomalies of our VAT return for the month of X, 202X

(generic template for reference only)

Dear Tax Authorities:

I, "Unit Name", Unified Social Credit Code "Specific Code", would like to make the following explanations on [Specific Matters, e.g. "Abnormal situation of VAT declaration in X month of 202X"]:

I. Basic information

Our organization is mainly engaged in "briefly explaining the business scope of operation", and in the process of [specific tax operation, such as "tax declaration" "invoice issuance"] at [specific time], there are [specific problem descriptions, such as "discrepancies between the declared data and the actual business data" "incorrect information on invoice issuance"]. The situation of [specific problem description, such as "difference between declaration data and actual operation data" "wrong invoice issuance information"] occurs during the process of [specific tax operation], such as "tax declaration" "invoice issuance"].

II. Details of the problem

Upon verification, the specific problem is reflected in [elaborate on the specific circumstances of the problem, e.g.: the declared sales amount is [X] yuan, while the actual taxable sales amount should be [X] yuan; the name of the purchaser is wrong in the invoice issued, and the [correct name] is written as [incorrect name], etc.]. This question involves [name of tax type, such as "VAT", "EIT", etc.], amount involved [specific amount], number of invoices involved [specific number], etc. (fill in according to the actual situation).

III. Analysis of causes

After internal self-examination, the main reasons for the above problems are as follows: Operational errors by personnel: Due to [specific reasons for errors, such as incomplete understanding of tax policies, negligence, and lack of proficiency in business] by financial personnel, errors were made in the process of [specific operational aspects, such as data entry and filling out of declaration forms]. Other reasons: [If there are other special reasons, explain the specific situation in detail].

IV. Rectification measures

In response to the above problems, our organization attaches great importance to the following corrective measures immediately:

Data correction: Corrective declaration has been made for the incorrect declaration data, re-submission of the correct "Name of Return", and payment/application for refund of the relevant tax [specific amount] (fill in according to the actual situation). For invoices issued in error, they have been voided/red-flushed in accordance with the prescribed procedures and reissued with correct invoices.

Personnel training: Organize special training for financial personnel to learn the latest tax policies and regulations as well as the operation process of declaration in depth, to improve the business level and sense of responsibility, and to avoid the recurrence of similar problems.

Improvement of the system: further improve the internal financial management system, establish a sound data audit mechanism, arrange specialists to review the declaration data and invoicing information, and strictly control the tax declaration and invoice management links.

V. Follow-up commitments

Our organization promises to strictly abide by tax laws and regulations, strengthen internal management, standardize the tax operation process, and ensure that future tax declarations, invoice management and other tax matters are true, accurate and complete.

It is hereby clarified.

Name of organization with official seal

dates

The above templates provide you with the core framework for dealing with specific problems such as abnormal VAT returns. However, the templates can only solve the urgent problem of "how to write", but how to build a compliance system from the source, deeply understand the new logic of tax regulation in 2025, and ensure that the data is accurate before filing, which is the fundamental way for enterprises to avoid risks and develop healthily.