问题详情

(a)PhiLtdisacompanysetupinGuangzhou.In2014PhiLtdincurredthefollowingexpenses:
(1)AconsultancyfeeofRMB3,500forservicesprovidedinChinapaidtoMrXie,whoisaChinataxresident.
(2)AconsultancyfeeofRMB70,000forservicesprovidedinChinapaidtoMsMa,whoisnotaChinataxresident.
(3)AroyaltyofRMB80,000paidtoDejiLtd,whichisaChinataxresidententerprise.
(4)AroyaltyofRMB90,000paidtoBackaLtd,whichisnotaChinataxresidententerprise.
Required:
Foreachofthefourpayments,statewhetherPhiLtdwillbeawithholdingagentforincometax,andwherePhiLtdisthewithholdingagent,calculatetheamountofincometaxtobewithheld.
Note:Ignorevalueaddedtaxandbusinesstax,andanytaxincentivesavailableundertaxtreaties.(7marks)
(b)Jackhassetupane-shopsellinggoodsviaaninternetplatform.Histotalsalesin2014wereRMB400,000.Hedidnotregisterwiththetaxauthoritiesorpayanytaxesin2014.Thiswasdiscoveredbythetaxbureausin2015.
Required:
StatethepossibleconsequencesJackmaybeexposedtoundertheTaxCollectionandAdministrativeLaw,asaresultofhisfailuretocomplywiththetaxregistrationandtaxpaymentrequirements.(3marks)


请帮忙给出正确答案和分析，谢谢！