{"id":10764,"date":"2026-06-01T15:58:41","date_gmt":"2026-06-01T07:58:41","guid":{"rendered":"https:\/\/www.qicaiying.cn\/?p=10764"},"modified":"2026-06-01T15:58:43","modified_gmt":"2026-06-01T07:58:43","slug":"%e7%a8%8e%e5%8a%a1%e5%b1%80%e6%9d%a5%e6%9f%a5%e4%ba%86%ef%bc%81%e8%bf%993%e7%a7%8d%e6%83%85%e5%86%b5%e4%bd%a0%e5%8f%af%e4%bb%a5%e4%be%9d%e6%b3%95%e6%8b%92%e7%bb%9d%ef%bc%8c99%e7%9a%84%e5%8d%96","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/10764","title":{"rendered":"The tax authorities are conducting an audit! Here are 3 situations where you can legally refuse\u2014but sellers with the code 99% may not be aware of this. The tax audit documents have been updated\u2014what changes are behind this?"},"content":{"rendered":"
\u201cThe tax authorities are here. What should I do?\u201d<\/p>\n\n\n\n
The first reaction of most cross-border sellers is panic\u2014they don\u2019t know what to do, what to provide, whether they can refuse, or if refusing will cause even more trouble.<\/p>\n\n\n\n
But what you may not know is:According to Announcement No. 10 of the State Taxation Administration in 2026, tax audit documents have been completely revised, and enterprises now have clear rights to ensure compliance and protect their interests when facing tax audits.<\/strong><\/p>\n\n\n\n
This article isn't about \u201dhow to get caught,\u201d but ratherWhen Can You Say No?<\/strong>The<\/p>\n\n\n\n
I. Tax Audit Documents Have Been Updated\u2014What Changes Lie Behind This?<\/strong><\/h2>\n\n\n\n
Starting in 2026, tax authorities nationwide will uniformly adopt a new version of audit documents. There are three key changes:<\/p>\n\n\n\n
Variable<\/strong><\/td>
Old Version<\/strong><\/td>
New Version<\/strong><\/td><\/tr>
Document Format<\/td>
Formats vary by region, and standards are not uniform.<\/td>
Nationally Standardized Format<\/td><\/tr>
Checklist<\/td>
Vague descriptions, blurred boundaries<\/td>
Clearly specify the items to be inspected, the scope of the inspection, and the time frame<\/td><\/tr>
Rights of the Party Under Inspection<\/td>
Not explicitly stated<\/td>
The document must specify the company\u2019s right to make statements and present defenses, as well as its right to apply for administrative reconsideration.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
The essence of renewal is:Tax audits have shifted from \u201dauditing everything\u201d to \u201dinspections in accordance with regulations,\u201d and companies\u2019 legal rights to protection have been clarified.<\/strong><\/p>\n\n\n\n
II. In which three situations can you refuse in accordance with the law?<\/strong><\/h2>\n\n\n\n
Scenario 1: Tax documents were not served in accordance with the law<\/strong><\/h4>\n\n\n\n
When tax authorities conduct an audit,Valid tax documents must be served on the party being audited.<\/strong>(such as a \u201cTax Audit Notice\u201d), and the document must specify details such as the scope of the audit, the identification information of the auditors, and the timeframe for the audit.<\/p>\n\n\n\n
If the inspector:<\/p>\n\n\n\n
No written documents were presented; only a verbal notification was given.<\/p>\n\n\n\n
The document lacks required legal elements (e.g., the inspection items are not specified)<\/p>\n\n\n\n
The issuing authority of the document differs from the agency that actually conducted the on-site inspection<\/p>\n\n\n\n
You have the right to request that the document be corrected or to withhold cooperation until the document is served in accordance with the law.<\/strong><\/p>\n\n\n\n
Scenario 2: The scope of the inspection exceeds the matters specified in the document<\/strong><\/h4>\n\n\n\n
The new version of the audit documents requires that the items to be inspected be clearly listed. This means that auditorsInspections may only be conducted with respect to the specific matters set forth in the documents.<\/strong>, and the scope should not be expanded arbitrarily.<\/p>\n\n\n\n
Common examples of examinations that exceed the scope of practice include:<\/p>\n\n\n\n
The document states that it is reviewing \u201dVAT filing status,\u201d yet it requests all bank statements.<\/p>\n\n\n\n
The document states that it is an audit of \u201d2024 income tax,\u201d yet it reviews accounts from before 2021.<\/p>\n\n\n\n
Requests for screenshots of internal systems and cross-platform data not listed in the documentation<\/p>\n\n\n\n
If you encounter a request that goes beyond the scope of the inspection, you may clearly state: \u201cThis matter is not within the scope of this inspection. Please provide supplementary documentation or apply for a new inspection authorization.\u201d<\/strong><\/p>\n\n\n\n
Scenario 3: Inspections Conducted in Violation of Statutory Procedures<\/strong><\/h4>\n\n\n\n
Tax audits are subject to specific procedural requirements. The following situations constitute non-compliance, and businesses have the right to refuse to cooperate and to file a complaint:<\/p>\n\n\n\n
Unannounced On-Site Inspections<\/strong>(The standard procedure is to first serve the notice, giving the company time to prepare.)<\/p>\n\n\n\n
Exceeding the statutory inspection deadline<\/strong>(The tax audit notice specifies a deadline; if the case is not resolved by that date, a new notice must be issued.)<\/p>\n\n\n\n
Request for Information Not Related to Taxes<\/strong>(e.g., if you are asked to provide information such as shareholders' personal bank accounts or family members' information)<\/p>\n\n\n\n
Forced inspections outside of working hours<\/strong>(No inspections are permitted at night or on holidays unless there is an emergency.)<\/p>\n\n\n\n
<\/p>\n\n\n\n
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Please feel free to contact me if you need anything.Cell phone: 18676749275<\/strong> \uff5c WeChat: qcygscszk<\/strong><\/strong><\/p>\n<\/blockquote>\n\n\n\n
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III. Before Saying \u201dNo,\u201d Follow These 4 Steps<\/strong><\/h2>\n\n\n\n
It\u2019s your right to say no, but how you say it matters.It\u2019s not about stubbornly resisting, but about responding in accordance with the rules.<\/strong><\/p>\n\n\n\n
Step 1: Verify the Documents<\/strong><\/p>\n\n\n\n
Ask the inspectors to present the tax audit notice and their law enforcement credentials, and carefully verify that all required information is complete and that the scope of the audit is clearly defined.<\/p>\n\n\n\n
Step 2: Document and Retain Evidence<\/strong><\/p>\n\n\n\n
Keep a written record of the entire inspection process, including the names of the inspectors, their ID numbers, the time of arrival, and a list of the documents requested. If necessary, the entire process may be audio-recorded (a legal right).<\/p>\n\n\n\n
Step 3: Submit written comments<\/strong><\/p>\n\n\n\n
If you believe there are procedural issues with the inspection, you may submit a written statement of defense while cooperating with the inspection; this right is clearly stated in the updated documentation.<\/p>\n\n\n\n
Step 4: File an Administrative Review<\/strong><\/p>\n\n\n\n
If you believe that an administrative action taken by the tax authorities has infringed upon the legitimate rights and interests of your company, you may file an application for administrative reconsideration with the higher-level tax authorities within 60 days.<\/p>\n\n\n\n
IV. Proactive Compliance Is the Best Way to \u201dSay No\u201d<\/strong><\/h2>\n\n\n\n
The right to say \u201dno\u201d is important, but what\u2019s even more important is:Make sure there are no issues that could be investigated.<\/strong><\/p>\n\n\n\n
The tax risks faced by cross-border e-commerce sellers are primarily concentrated in the following areas:<\/p>\n\n\n\n
High-Frequency Risk Areas<\/strong><\/td>
Typical Symptoms<\/strong><\/td><\/tr>
Unreported Revenue from the Platform<\/td>
Payments from platforms such as Amazon and Shopee have not been credited to our account for a long time, and no invoices have been issued<\/td><\/tr>
Payments to Private Accounts<\/td>
Cash on Delivery in Personal Accounts, Commingling of Funds<\/td><\/tr>
The reported data does not match the platform's transaction records<\/td>
The reported income is significantly lower than the transaction data the platform submitted to the tax authorities<\/td><\/tr>
Uncarried-over Year-End Revenue<\/td>
Large-amount transactions at year-end were not carried over to the next period as required<\/td><\/tr>
Missing Invoice<\/td>
Large expenditures without supporting invoices do not meet the criteria for tax-deductibility.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
Whether a tax audit is justified depends on whether there are any issues with your books. Clear records, proper tax filings, and complete documentation are your strongest defense.<\/strong><\/p>\n\n\n\n
V. Qicaiying: Experts in Cross-Border Financial and Tax Compliance<\/strong><\/h2>\n\n\n\n
Qicaiying Group has specialized in cross-border e-commerce financial and tax compliance for over 10 years, offering:<\/p>\n\n\n\n
\u2705 Tax Risk Assessment<\/strong>: Compare platform data with reported data to identify potential risks arising from discrepancies<\/p>\n\n\n\n
\u2705 Accounts Review and Correction<\/strong>: Assist companies in organizing historical accounts and standardizing financial records<\/p>\n\n\n\n
\u2705 Tax Filing Services<\/strong>: Comprehensive coverage of Value-Added Tax, Corporate Income Tax, and Individual Income Tax<\/p>\n\n\n\n
\u2705 Audit Response Support<\/strong>: Provide professional tax specialists to accompany you during tax audits and assist in preparing written statements<\/p>\n\n\n\n
Free Tax Risk Assessment<\/strong><\/h2>\n\n\n\n
Want to know if your current tax filing data is at risk of being audited?<\/p>\n\n\n\n
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Please feel free to contact me if you need anything.Cell phone: 18676749275<\/strong> \uff5c WeChat: qcygscszk<\/strong><\/strong><\/p>\n<\/blockquote>\n\n\n\n<\/figure>\n\n\n\n
Under \u201dTax Diagnosis,\u201d Qicaiying Consultants will provide you withComparison and Analysis of Reported Data<\/strong>, identify risk areas, and propose corrective measures.<\/p>\n\n\n\n
About Enterprise Caiying Group<\/strong><\/h2>\n\n\n\n
Established in 2015 and headquartered in Shenzhen, Qicaiying Group specializes in providing one-stop financial, tax, and corporate compliance services to cross-border e-commerce companies and businesses expanding overseas. Its services include Hong Kong and overseas company registration, bank account opening, cross-border financial and tax compliance, VAT and EPR registration, bookkeeping services, and corporate identity planning. Having served over 10,000 companies to date, it is a trusted financial and tax compliance partner for cross-border sellers.<\/p>\n\n\n\n
Qicaiying Group provides business, commercial, and tax services related to the registration of foreign companies, including U.S. companies, Singaporean companies, Japanese companies, Thai companies, Malaysian companies, Canadian companies, Mexican companies, Brazilian companies, UK companies, French companies, New Zealand companies, Vietnamese companies, Indonesian companies, Philippine companies, and Dubai companies, among others. We also provide corporate services for domestic company registrations in Hong Kong, Shenzhen, Guangzhou, Shanghai, Hangzhou, Beijing, and Hainan, including annual reviews and audits, bookkeeping and tax filing, Mandatory Provident Fund (MPF) contributions, information updates, bank account openings, ODI filings, BVI registrations, tax compliance, and cross-border e-commerce support and management services.<\/p>\n\n\n\n
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Please feel free to contact me if you need anything.Cell phone: 18676749275<\/strong> \uff5c WeChat: qcygscszk<\/strong><\/strong><\/p>\n<\/blockquote>\n\n\n\n<\/figure>","protected":false},"excerpt":{"rendered":"
According to Announcement No. 10 of the State Taxation Administration in 2026, tax audit documents have been completely revised, and enterprises now have clear rights to ensure compliance and protect their interests when facing tax audits.<\/p>","protected":false},"author":10,"featured_media":8959,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"\u7a0e\u52a1\u7a3d\u67e5\u6587\u4e66\u6362\u65b0\uff0c\u80cc\u540e\u6709\u4ec0\u4e48\u53d8\u5316\uff1f","_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","footnotes":""},"categories":[17,18,13,64],"tags":[1295,238,56],"class_list":["post-10764","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allguide","category-recomguide","category-guide","category-gf-tax-compliance","tag-1295","tag-238","tag-56"],"yoast_head":"\n
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