一、案情介绍及争议焦点(一)案情介绍被告人张某曾于2013年底在某市设立天成公司,主要从事二手手机(主要是苹果手机、三星手机)回收和再次销售业务。主要销售模式是:通过业务员向众多小手机店铺收购二手手机,经过公司内部检测和修复后,将手机通过物流公司运到香港特区,并通过EBAY在境外进行二手手机销售,销售回款直接由EBAY网络平台PayPal账户支付至张某在香港特区设立并实际控制的Happy Toast Limited公司(以下简称喜 I. Introduction to the case and the focus of the dispute (I) Case introduction Defendant Zhang Zhang had set up Tiancheng Company in a certain city at the end of 2013 and mainly engaged in the recovery and re-sale of used mobile phones (mainly Apple mobile phones and Samsung mobile phones). The main sales model is: through the salesman to many small mobile phone shops to buy second-hand mobile phones, after the company’s internal testing and repair, the mobile phone shipped to the Hong Kong SAR through the logistics company, and through EBAY second-hand mobile phone sales overseas, the sales of direct payments from EBAY network platform PayPal account to pay Zhang set up in Hong Kong SAR and the actual control of Happy Toast Limited (hereinafter referred to hi