1, the enterprise version of Alipay must determine the income and declare tax payment when collecting money.
2. Whether to withdraw cash or not is just what account you put your money in, whether it is Alipay or bank account.
Signing a collection agreement can accurately divide the collection amount, which can be proved by detailed information, otherwise it may be treated as your company's income during tax inspection.
Alipay cannot withdraw cash from the company's bank account and cannot be used as a reason for not paying taxes.
According to the provisions of Article 19 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), the time when the obligation to pay value-added tax occurs:
(1) For the sale of goods or taxable services, it is the day when the sales price is received or the evidence for claiming the sales price is obtained; If the invoice is issued first, it is the day of invoice issuance.
(2) the date of customs declaration and import of the imported goods.
Extended data
Small-scale taxpayers engaged in taxable sales shall adopt a simple method to calculate the tax payable according to the sales volume and the collection rate, and shall not deduct the input tax. Calculation formula of tax payable:
Taxable amount = sales × collection rate
The standards for small-scale taxpayers shall be stipulated by the competent departments of finance and taxation of the State Council.
Baidu Encyclopedia-Provisional Regulations on Value-added Tax in People's Republic of China (PRC)