"Two Sessions" Reintroduce Personal Online Shop Tax

The tax dividend is a view that the industry does not pay taxes on individual online stores. Discussions on taxation will become the focus of attention almost every time.

On the evening of 9, Two sessions(NPC and CPPCC) On the Internet interview held by the news center, Zhang Peidong, deputy director of the e-commerce Department of the Ministry of Commerce, said in answer to netizens' taxation on individual online shops: paying taxes according to law is the duty of every citizen and enterprise. The tax law is applicable to traditional enterprises and e-commerce enterprises. Related departments have been concerned about this issue, and actively studying countermeasures; specific circumstances, it is recommended to the tax authorities.

In other words, despite the taxation of individual online shops that have been discussed several times, there is no specific timetable.

Zhang Yanlai, a lawyer at Zhejiang Golden Road office, believes that the government authorities have been demonstrating the topic of electricity supplier taxation. For nearly ten years, it is impossible for us to start immediately.

　 　 tax revenue When will the dividend end?

During the two sessions this year, the topic of Taxation on electricity providers seems to be more "low-key". Chen Naike, vice chairman of the National People's Congress and vice chairman of Zhejiang Federation of Returned Overseas Chinese, put forward "proposals to strengthen tax administration under the environment of e-commerce". He thought that to speed up the development of e-commerce in China, we must speed up the establishment of a loose tax policy; the retail tax scale is small and the cost of taxation is high; the manufacturing link is the main source of tax revenue, and the gross profit of general commercial retail is about 10%, so we should make a big difference.

Gao Dekang, chairman of the National People's Congress and chairman of Bosideng's board of directors, said in the motion to strengthen the protection of intellectual property rights in e-commerce, 90% of the annual volume of e-commerce transactions in China is currently engaged in B2C transactions in the form of C2C.

He suggested that the administrative organs should strengthen the supervision of the electronic commerce industry, appoint special administrative organs or set up specialized organizations to coordinate and deploy the work to solve the phenomenon that the large number of transactions in e-commerce are free from the existing laws.

Many industry insiders told reporters that the electricity supplier tax is an inevitable trend of future development.

In China Electronic Commerce Cao Lei, director of the research center, seems that the online shopping market has already enjoyed the "tax dividend" and has made a huge impact on the real economy, especially the existing retail system. From the perspective of fair competition, the electricity providers and the real economy should be basically the same.

But why is taxation promoted by industry as inevitable?

"Referring to the international practice, the United States as the originator of e-commerce development, whether to levy a full tax on online shops is still under discussion. At present, the timing of comprehensive taxation is not mature." Yesterday, Mo Daiqing, an analyst with the China Electronic Commerce Research Center, told our reporter that the taxation of electricity suppliers has been discussed for a long time, but it is very difficult to operate practically. It will be a long process from regulations and methods to legislation.

According to the data provided by Alibaba late last year, there are about 7 million online retailers on Alibaba retail platform. Among them, small and micro network businesses account for the majority: on Taobao, only 1 of shopkeepers operate 58%, 97% of shop workers are below 5, while Tmall accounts for 81% of 3~20 employees.

Yao Xiaojuan, a lawyer at Tian Bao law firm, believes that there is an internal connection between the scale of individual shops and the tax payment of electricity providers. For millions of small and micro professional sellers on Taobao, the electricity supplier's no tax and no store costs are the basis for their survival. Once taxes are raised, prices rise and profits decrease, some sellers will find another way out. This may be a big reshuffle of the electricity supplier, and it may also cause a fatal blow to the newly booming electricity supplier.

The number of C2C online stores is decreasing. According to the China Electronic Commerce Research Center, as of December 2013, the number of private online stores has reached 1122 000, down 17.8% from the same period last year. It is estimated that by 2014, the number of Chinese online stores will drop to 918.

The industry has the view that with the rise of the B2C giants, the industry is intensifying competition. The online shop is also considering how to highlight the advantages of differentiation instead of relying solely on the "tax dividends". When individual stores enter the positive cycle, the "tax dividends" will gradually withdraw. {page_break}

Difficulty in collection

"It is meaningless to discuss whether or not to collect taxes. It is inevitable that the electricity supplier will collect taxes." CEO, a veteran e-commerce practitioner and winner of education, told reporters that Cui Libiao now needs to discuss what time to collect, how to collect, and how to determine the subject of tax payment.

In fact, after many years of development, the C2C platform Taobao shop has formed a fixed ecosystem, and all kinds of sellers coexist. That is, one is the private seller who has not registered the business registration, the two is the registered online shop, and the three is the online shop of the physical shop. The latter two are the same as the entity companies under the line. They should pay taxes according to law and fulfill their duty of paying taxes. However, the first one is "pure individual online shop".

There are two symbolic events: after the implementation of the Provisional Regulations on the management of online commodity trading and related services in July 1, 2010, the domestic online shops began to gradually enter the era of "real name system". In 2011, Wuhan's IRS issued the first tax list of personal online stores, namely, the Taxation of Taobao's women's clothing shop "my one percent", which taxed more than 430 yuan.

Since then, the issue of Taxation on individual businesses has officially come to the surface. During the two sessions last year, Zhang Jindong, chairman of the CPPCC National Committee and chairman of Suning holding group, suggested that China should set up an e-commerce tax registration system through the electronic commerce tax law, collect taxes on businesses on the Internet, and the National People's Congress and the director general of BBK group, Wang fill, have also submitted a number of bills and proposals, calling for the regulation of electronic commerce to pay taxes, or "unfair retail of entities".

After many arguments, the topic of electricity supplier taxation is pushed to the cusp of the storm.

A few months later, the relevant departments of the state made frequent moves and statements: shortly after the end of the "two sessions", the State Administration of Taxation began to implement the "network invoice management measures". It was seen as preparing for taxation. Then, the State Administration for Industry and Commerce held a forum on how to regulate the electricity market transactions and market rank.

In June 4th last year, Yao Jian, spokesman of the Ministry of Commerce, confirmed in response to media inquiries that paying taxes according to law is the duty of every citizen and enterprise. The tax law is applicable to both traditional enterprises and e-commerce enterprises. The Ministry of commerce is actively promoting the regulation of online retail management.

On the evening of 9 th, Zhang Peidong also admitted that because these individual shops had no industrial and commercial registration, no entity store operation, operation data, income and expenditure electronization, wide distribution area, brought great challenges to the supervision departments of "materialization" and "localization". The implementation of tax collection and management was faced with heavy difficulties, and the cost of supervision was high and the amount was small.

Cui Libiao seems that the time point should not be a problem. It is mature. The difficulties lie in: first, technical problems, tax rates, tax base determination, the division of tax payment entities, such as Taobao's 700 stores, it is impossible to cut across the board; second, the tax system is a cross regional issue, the first is the issue of how to allocate the national tax and land tax, followed by the issue of the seller's registration place and the buyer's place of purchase.