has apple paid the 40 billion "apple tax" it collected in china to china?
2024-09-04
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□liang yong
apple, as a global technology giant, has always been concerned about its operation strategy in the chinese market. among them, the 30% commission charged on in-app purchases through the app store platform is vividly called the "apple tax." this rate is not only the highest in the world, but also does not provide any discounts or benefits in the chinese market, which has caused widespread dissatisfaction and doubts among developers and consumers.
according to analysis by sensor tower, a third-party data statistics agency, the "apple tax" in the chinese market will contribute more than 40 billion yuan in revenue in 2023 alone. if the commission rate remains unchanged in the next five years, the chinese market will contribute more than 280 billion yuan in commission income to apple. this figure is staggering, and it has also raised concerns about whether apple has paid the "apple tax" it has collected.
chinese tax law clearly stipulates that any income obtained in china must pay corresponding taxes. for example, the enterprise income tax stipulates that "non-resident enterprises that have not established institutions or places in china, or have established institutions or places but the income obtained has no actual connection with their institutions or places, shall pay corporate income tax on their income from china." therefore, the high commissions collected by apple from the chinese market, as its income in the chinese market, should be taxed in accordance with chinese tax laws. however, there is no clear public information on whether apple has paid taxes on this part of the income.
at the same time, according to the relevant provisions of the "invoice management measures", all units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services, and engaging in other business activities. this is not only the legal obligation of the payee, but also the legal right of the payee. however, according to public reports, apple cannot provide invoices for this purpose, and can only provide customers with electronic download credentials. apple's collection of "apple tax" without providing invoices means that the "apple tax" can evade the supervision of the chinese tax system, and china may find it difficult to effectively levy its "apple tax".
as an important player in the chinese market, apple's tax behavior is not only related to the country's fiscal revenue, but also to the tax order and fair competition environment in the chinese market. if apple has paid the "apple tax" in accordance with the law, then it should disclose relevant information to eliminate public doubts. if apple has not paid taxes, then we should urge it to fulfill its tax obligations in china.
therefore, regardless of whether apple has paid the "apple tax" in china, it should take tax issues seriously and ensure that its tax behavior complies with chinese laws. if it has already paid taxes, it should continue to maintain good tax compliance and disclose relevant information to accept public supervision. if there is any unpaid tax, it should immediately make rectifications and pay the taxes to avoid legal risks and reputation losses.
relevant chinese authorities should also strengthen tax supervision and law enforcement on multinational companies. for globally renowned companies like apple, they should be strictly required to comply with chinese tax laws and regulations to ensure tax compliance. only in this way can we safeguard national tax interests and tax fairness and ensure the healthy development of the chinese market and the formation of a fair competition environment.
