Mine area! Five major electric dealers ' illegal risks

Although E-commerce is a jinshan, but there are several areas should not be covered, this article on the electrical business of several major mined areas for inventory.

Author Zhang Yanlai

Recently, a Taobao store owner for a long time to carry the cosmetics purchased from foreign duty-free shops and not declared, suspected smuggling was sentenced to 11 years of cases caused the network business concern. Lenovo has become increasingly frequent in recent years to hear news that Internet operators have been jailed or paid huge sums of compensation, have to say that although E-commerce is a jinshan, but there are several areas should not be covered, the author summed up here, and in accordance with the possible legal liability and the frequency of cases have been rated.

Lei Area 1: Network sales of counterfeit brand-name products

High risk index of mined area: ★★★★★

Comprehensive consideration of the situation of national crackdown and the current high case, the network sales of counterfeit brand-name products in the minefield high-risk index of five stars.

"Alongside famous brand" in China for a long time, E-commerce appeared, a variety of "waterfront brand" of the counterfeit information seems to be all of a sudden, in fact, this is just offline phishing behavior on the focus of online reflection. However, due to the easy detection of infringing information on the line, as well as the record of transactions and profit, there are more and more nets convicted of selling counterfeit branded products on the Internet. In particular, since 2010, the government launched three consecutive years to combat infringement of intellectual property rights and counterfeiting of fake and shoddy goods special operations, many of the network operators against the wind in jail.

Case

Dongguan Xie MoU sells fake "ochir1y" (Othli) trademark clothing on the net, the total amount of the sale is up to more than 670,000 yuan. June 2012, Dongguan the second people's Court to sell counterfeit registered trademarks of goods, sentenced to 3 years of imprisonment for six months, and a fine of 350,000 yuan.

Legal provisions

Article No. 213 of the Penal Code: without the permission of the registered trademark owner, use the same trade mark on the same commodity with the same trademark as its registered trademark, if the circumstances are serious, he shall be sentenced to three years ' imprisonment or criminal detention, and shall be punished by a single penalty, and in particular serious circumstances, shall be sentenced to imprisonment for three to seven

Sentencing criteria: In the following circumstances, under the provisions of the No. 213 of the Penal Code, "serious circumstances", shall be sentenced to three years of imprisonment or criminal detention for the offence of counterfeit registered trademarks, and at the same place or a single fine:

(a) The amount of illegal business is more than 50,000 yuan or the amount of illegal income is more than 30,000 yuan; (b) counterfeit two or more registered trademarks, the amount of illegal business is more than 30,000 yuan or illegal income of more than 20,000 yuan, (iii) Other serious circumstances.

In the case of one of the following circumstances, "especially serious" under article No. 213 of the Penal Code, the offence of counterfeit registered trademarks shall be sentenced to three years or more of imprisonment for seven years and a fine: (i) the amount of illegal business is more than 250,000 yuan or the amount of illegal income is above 150,000 yuan (ii) Counterfeit two or more registered trademarks, the amount of illegal business is more than 150,000 yuan or the amount of illegal income of more than 100,000 yuan, (iii) Other circumstances particularly serious situation.

Mined area 2: Network unlicensed operation

High risk index of mined area: ★★★★

The crime of illegal operation is one of the pockets of economic crimes, which covers the category of crime is very broad and the high risk index of mined area is four stars.

Not all kinds of goods can be free online sales, the law of the franchise, monopoly items need to obtain the appropriate licensing qualifications, such as tobacco, pharmaceuticals, health products, cosmetics, books and so on. If there is no business qualification to operate the above products and have serious impact on the economic order, the crime of illegal operation is suspected.

Case

At the end of December 2011, Jiangsu Province Dongtai Datong District People's Court of First instance judgment, Taobao shopkeeper Wei Yang (alias) because no "Tobacco monopoly retail license" in the case of the sale of tobacco through the network, guilty of illegal business, sentenced to 3 years imprisonment, suspended 3 years, and a fine of 40,000 yuan.

August 2012, the Golden Crown shopkeeper Taobao Zhang, without obtaining the "drug business license" under the circumstances, through improper procurement of Lodon, towering, Lion King and other well-known brands of eye drops and other drugs, sold in the Taobao store. Total sales amount of RMB 1.95 million yuan. Shanghai Jiading People's Court sentenced Zhang to 3 years ' imprisonment and a fine of 100,000 yuan for the crime of illegal operation.

Legal provisions

Article No. 225 of the Penal Code: in violation of state regulations, there are the following illegal business practices, disrupting market order, serious circumstances, five years imprisonment or criminal detention, and or a single place of the illegal income of more than five times times the following fines; In particular serious circumstances, for more than five years imprisonment, And to take more than five times times the following fines or forfeiture of property:

(a) without permission to operate a franchise, monopoly, or other goods which restrict the sale and purchase of goods under the laws and administrative regulations;

(b) Import and export licences, certificate of origin of import and export and other business licenses or approval documents prescribed by laws and administrative regulations;

(c) Other illegal business practices which seriously disrupt the market order.

Minefield 3: Illegally profiting by bribery and other means

High risk index of mined area: ★★★★

Commercial bribery is not uncommon in commercial activities, driven by high interest, the network business may also risk to a certain advantage of the enterprise employees to bribe, this short-sighted illegal behavior in the general advocacy of integrity and transparent e-commerce environment there is no long-term living space. The high risk index for mined areas is four stars.

E-commerce activities, the platform, search engines and other important Internet access to the role of increasingly prominent, some network operators in order to seek improper convenience and interests, to these enterprises staff bribery, suspected bribery crime.

Case

On May 4, 2012, Alibaba Group announced the first batch of shops closed for improper profit, access to the judicial process of the list. "Five-XI flagship store", "Lemon Home franchise Shop" and other 9 shops were closed, of which 4 shop owners were released on bail, 1 shop owners have been arrested.

Legal provisions

Article 164th of the Penal Code: in order to obtain improper benefits, the staff of the company and the enterprise shall be given a large amount of property, with a term of imprisonment of less than three years or criminal detention, with a large amount of three years and less than ten years ' imprisonment and a fine.

Mined area 4: Network purchasing (evade duty)

High risk index of mined area: ★★★

Low prices are an important factor in the overseas purchasing industry, but the premise behind the low price is often to evade tariffs. As the overall scale of overseas purchasing industry is growing larger, this kind of evasion of tariffs will be more and more attention by law enforcement agencies. The high risk index for mined areas is three stars.

The survey shows that through the network to achieve overseas purchasing of the industry has been tens of billions, such a large industry will not be in the long-term customs supervision of the vacuum zone. 2010, the General administration of Customs announced the 43rd text "on the adjustment of the turnover of personal postal goods management measures related matters" and the 54th text "on the entry of passengers for personal use of imported goods tax provisions", respectively, reduce the foreign goods mailed or carried to the domestic tax threshold, This year, there has been a case of Taobao shopkeepers overseas to evade tariffs, and the administration and the judiciary are ready to make a difference in this long-term unregulated area.

Case

The accused Li MoU, has served as an airline stewardess. Due to a large number of heavy carry from the Korean duty-free shop to buy cosmetics entry and not to declare, evade customs import link tax as high as 1.13 million yuan, September 3, 2012, Beijing, the second Chinese court to commit the crime of smuggling ordinary goods sentenced to 11 years in prison, the punishment of gold RMB 500,000 yuan.

Legal provisions

Article 153th of the Penal Code: the smuggling of goods and articles other than those stipulated in articles 151th, 152th and No. 347 of this law shall be punished according to the following provisions, respectively:

(a) Smuggled goods and articles shall be taxed at more than 500,000 yuan, with a term of imprisonment of more than 10 years or life imprisonment, and a fine or confiscation of the property payable at least five times times the amount of the amount of tax paid or confiscated; the circumstances are particularly serious and shall be punished in accordance with the provisions of article

(b) Smuggling of goods, goods evade the tax payable at more than 150,000 yuan, less than 500,000 yuan, at three years and more than ten years imprisonment, and to evade the amount of tax payable more than five times times the following fines; particularly serious in the circumstances, for more than 10 years imprisonment or life imprisonment, And the tax should be paid more than five times times the following fines or forfeiture of property.

(c) Smuggled goods and articles shall be taxed at more than 50,000 yuan or less than 150,000 yuan, and shall be sentenced to imprisonment for three years or criminal detention, with a penalty of more than five times times the amount of tax payable.

Minefield 5: Tax evasion through internet trading

High risk index of mined area: ★★★

E-commerce tax is a systematic project, from the current view of the network tax evasion sentence seems to be still a case, but the warning effect is long-term, tax evasion like hanging on the head of a sword, at any time may fall. The high risk index for mined areas is three stars.

Due to all aspects of the constraints, China's current e-commerce has not yet a comprehensive tax, but also led to a lot of network business to the advantages of the tax on the network operation. But in fact, both traditional business and electronic commerce are in the adjustment scope of tax law. In 2011, the National Tax Bureau of Wuhan opened the first personal online shop tax on Taobao women shop "my 1%" tax more than 4.3 million yuan; in 2012, Weihai Tax bureau began to the cat and Taobao sellers overdue, overdue amount of money for the store to pay 3% of the treasure. It is only a matter of time before the electricity dealers are fully integrated into the tax control. And if in the name of electronic commerce to escape the duty of tax serious to a certain extent, then suspected tax evasion crime.

Case

Zhang borrowed the name of the company in Taobao on the sale of nearly 2.9 million tax-containing goods, evasion according to the provisions should pay more than 110,000 yuan of tax, in June 2007, Shanghai Putuo People's Court in the first instance of its behavior has constituted tax evasion, sentenced to 2 years imprisonment, suspended for 2 years, and fined 60,000 yuan

Legal provisions

No. 201 article of the Penal Code the taxpayer takes the forgery, alteration, concealment, unauthorized destruction of books, accounting vouchers, in the books more than or not listed, less revenue, by the tax authorities to notify the Declaration and refused to declare or make a false tax declaration means, non-payment or less to pay the tax, The amount of tax evasion accounted for more than 10% of the taxable amount is less than 30% and the amount of tax evasion in 10,000 yuan or more than 100,000 yuan, or because of tax evasion by the taxation authorities to give two administrative penalties and tax evasion, three years imprisonment or criminal detention, and the amount of tax evasion more than five times times the following The amount of tax evasion accounted for more than 30% of the taxable amount and tax evasion amount of more than 100,000 yuan, at three years and more than seven years of imprisonment, and the amount of tax evasion more than five times times the following fine.

Source: World Network Business