Independent legal loopholes and tariffs on Apple's App Store
Apple subsjeremy scott shoesidiary Ai Tongsi company as long as it is through the third party payment platform convertible currency, will involve the violation of foreign exchange management policy issues.
In 2011 November, Apple Corp AppStore (app store) to Chinese users open yuan of direct purchase applications, but so far, the Apple Corp's AppStore business is registered in Luxemburg Apple Corp subsidiary ITunes S.A.R.L. (Translation: AI Beth limited liability company, hereinafter referred to as "Ai Beth company") operation, according to the report, there are legal experts said, AppStore downloads fails to pay the Customs Tariff of China, tax evasion too.
Such allegations are not established, because according to the four kinds of international trade in services "to determine the WTO General Agreement on trade in services" in China, only the "commercial presence" and "movement of natural persons" online tax, multinational software download free. But in the third cross-border payment, there are still some legal issues.
At present, Chinese consumers in AppStore pay to download an application, its legal nature is: Chinese natural person to buy a software to pay the registered in Luxemburg's Apple Corp subsidiary company Ai Tongsi, AI Beth corporate receivables, is translebron basketball shoesmitted to the mobile phone software for consumers, rights and obligations of consumers and the Ai Tongsi company by the Apple Corp user agreement the specification. But because the AI Beth isn't the company China Company, is not operating in China, therefore, it can not open an account, the bank so, through the third party payment companies pay ease of collection, pay ease operators to have the third party payment licenses Yi-chi pay Technology (Beijing) Co., ltd..
The purchase of software in AppStore, there are generally two kinds of charging channels: first, the domestic bank card payment of RMB, is the use of third party payment channels pay ease; second, through domestic bank card to pay $international card channel, such as domestic bank card binding VISA, express international card.
Under the condition of domestic bank card payment, third party payment service providers pay ease must also receive RMB into dollars to pay Ai Tongsi, but Ai Tongsi companies at home and no bank account, it must be cross-border exchange.
In theory, there are two kinds of cross-border exchange pathway. First, foreign exchange cross-border payment, or pay ease the yuan convertible into foreign currency in China, then remitted. Second, the RMB cross-border payments, the RMB of direct remittance of foreign excAdidas Jeremy Scott shoeshange, in overseas, the two methods are related to cross-border payment by the third party payment platform.
China's foreign exchange control is very strict, legal characteristics of foreign exchange management is not specified, is prohibited. In 2013 February, the State Administration of foreign exchange promulgated the "Payment institutions cross-border e-commerce payment in foreign exchange business pilot guidance", started in five city pilot third party payment mechanism of cross-border e-commerce payment in foreign exchange business, this part of the business also includes only cross-border foreign exchange payment, not including the RMB cross-border payment.
But surprisingly, registered in the apple Luxemburg subsidiary Ai Tongsi company began back in 2011 November and China of the third party payment pay ease cooperation charge RMB, this part must be charged RMB cross-border exchange to import AI Beth company account. What is more, pay ease for the third party payment licenses of the time wrap braceletsis December 22, 2011, get a licence time compared to provide services to customers in time to one month later. This means that, as long as the company is a subsidiary of Ai Tongsi Apple pay platform to exchange money through the third party, will involve the violation of foreign exchange management policy issues.