internationalization: taxation and fair competition caused by apple tax

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as a global technology giant, apple has achieved great success in the chinese market, but its "apple tax" controversy reflects the complexity and challenges of internationalization. not only is the tax rate among the highest in the world, but no discounts or concessions are given in the chinese market, which has caused widespread dissatisfaction and doubts among developers and consumers. analysis by third-party data statistics agency sensor tower shows that in 2023 alone, the "apple tax" in the chinese market contributed a huge revenue of more than 40 billion yuan. 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 pays the "apple tax" it collects.

chinese tax law clearly stipulates that any income earned in china must pay corresponding taxes. the high commissions that apple receives from the chinese market, as its income in the chinese market, should be subject to tax in accordance with chinese tax law. however, there is no clear public information on whether apple has paid taxes on this part of its income.

at the same time, apple cannot provide invoices, but can only provide customers with electronic download vouchers. this means that the "apple tax" can evade the supervision of the chinese tax system, and china may find it difficult to effectively collect its "apple tax". as an important player in the chinese market, apple's tax behavior is not only related to national 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, it should disclose relevant information to eliminate public doubts. if apple has not paid taxes, we should urge it to fulfill its tax obligations in china. therefore, regardless of whether it has paid the "apple tax" in china, apple should take tax issues seriously and ensure that its tax behavior complies with chinese laws. if taxes have been paid, it should continue to maintain good tax compliance and disclose relevant information for public supervision. if taxes have not been paid, rectification and back taxes should be made immediately to avoid legal risks and reputation losses.

as for multinational companies, 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.