As the end of summer signals peak harvest season, farmers across various regions are racing against time to secure autumn yields. In Erdaojiang District of Tonghua City, local farmers and cooperatives are conducting autumn harvest operations and livestreaming their bountiful scenes, leveraging online channels to expand agricultural product sales and lay a solid foundation for stable production and increased income.
"Autumn marks the harvest season for blueberries, when the berries are plump and at their peak nutritional value. Everyone can grab them via community group purchases or place orders through our livestreams!" said Yu Jinghui, head of Jilin Meibao Food Technology Co., Ltd., addressing the camera. So far this year, the company's online sales have grown 22% year-on-year, with cross-provincial orders covering 13 provinces nationwide.
To standardize the tax management of online agricultural product sales within its jurisdiction, the Erdaojiang District Tax Office has focused on common tax challenges in the platform economy by launching a "Compliance Guidance Package for New Business Formats." This initiative clarifies documentation requirements for pre-tax deduction of platform commissions, the aggregation scope and deduction ratios for advertising and promotional expenses, and defines income recognition rules for different models such as livestream selling, pre-sale distribution, and bundled sales. Simultaneously, a service model combining "one file per household" precise support and dynamic risk point alerts has been established: a dedicated compliance service file is created for each agricultural e-commerce enterprise, detailing its operating format, partner platforms, applicable policies, and high-frequency risk points. Leveraging tax big data for routine scanning, the office promptly pushes alerts on discrepancies such as expense aggregation deviations and irregular revenue accounting, helping enterprises mitigate risks in advance and streamline the accounting logic of their e-commerce operations.
"With the tax office's guidance, we have built a dedicated accounting framework for e-commerce operations, categorizing and verifying order flows, platform deductions, and promotional expenses one by one. This helps us straighten out the full-chain accounting logic of 'order-shipment-payment-deduction' and prevent tax risks at the source," Yu Jinghui remarked.
At the production base of Tonghua Muhua Shi Biotechnology Co., Ltd., workers transport freshly collected birch sap to the factory, where it undergoes sterilization, processing, and packaging before being shipped to markets across the country, including Beijing and Shanghai. Birch sap collection is highly seasonal, and the fresh-extracted variety in August offers a crisp, refreshing taste that appeals strongly to younger consumers. Daily shipment volumes on major e-commerce platforms alone exceed 300 orders, with the sales network covering more than 20 provinces and cities.
"While cross-provincial orders have increased, the volume of accounting for platform promotion commissions and information-flow advertising costs has doubled. Each platform has different settlement rules and deduction voucher formats, so any oversight can easily lead to errors," admitted Zhang Guangyu, the company's head. In response to the enterprise's multi-platform operations and significant seasonal fluctuations, the Erdaojiang District Tax Office has compiled platform-specific risk checklists for e-commerce tax matters, guiding the company to establish detailed accounting ledgers by platform and promotion model. This also strengthens full-chain verification of digital electronic invoices and the "three-flow matching" management of order flows, capital flows, and document flows. For high-frequency business scenarios such as temporary labor, promotional giveaways, and return/exchange handling, the office uses tax big data for dynamic tracking and regularly pushes out early warnings on input-output matching and expense aggregation reasonableness, helping the enterprise embed compliance controls into every business process.
"With the tax office's guidance, we have established a monthly compliance self-inspection mechanism. Each month, we verify settlement documents and deduction vouchers for each platform against the risk checklist, standardize accounting treatments for special scenarios, and ensure every transaction is verifiable and properly recorded," Zhang Guangyu stated.
Looking ahead, the Erdaojiang District Tax Office will continue focusing on new tax needs arising from online agricultural product sales, refining compliance guidance for emerging business models such as livestream commerce and direct-from-origin shipping. This will help more of Tonghua's premium forest products reach markets nationwide.