Electricity business levy is brewing, small and medium electric operators are facing difficulties

"Big electric dealers may be more likely to want a full tax, because a full tax increases their competitiveness." However, the tax for personal shop, it is likely to become a life and death robbery. "A large electrical business person to the Times weekly reporter said.

Recently, it has been reported that the State administration of taxation is intensively investigated, and also set up a task group to study the effective tax collection and management of E-commerce policy options. At the same time, at present, China's multi-appliance business enterprises are gradually in north China, east China, southwest, South China and other regions to promote electronic invoices, and is expected to be in 2015 in the national scope to promote, so as to establish and electronic business registration supporting E-commerce tax collection and management system.

E-commerce is already an important part of our business. China E-commerce Research Center data show that 2013, China's online shopping users reached 302 million people, an increase of 24.7%, e-commerce turnover exceeded 10 trillion yuan, an increase of 26.8%. In the same year, U.S. network retail sales of only 262 billion U.S. dollars, China has overtaken the United States, the world's largest online retail market.

However, due to the different e-commerce and traditional retail business, making comprehensive taxation has been difficult to implement, in addition to business-to-business, consumer, a large number of Consumer-to-consumer shop supervision, tax long-term in a vacuum state. But this also makes the electronic commerce obtains the high speed development the space, but now the electricity trader's turnover has reached the unprecedented scale, the rough, the savage type development seems already to the end.

Consumer-to-consumer tax range is difficult to define

According to China's E-commerce Research Center monitoring, the current domestic has included, Silver Thai network, Fank V, catwalk network, such as more than 10 Third-party platform-type consumer (merchants to consumers) electric business website, its sellers have been registered in the business sector, and normal tax. and Taobao, Pat Net and other Consumer-to-consumer (consumer to consumer) platform of small and medium sellers, because most of the personal shop, so long has not been included in the tax category.

In fact, the taxation of electronic invoices is totally different from that of the small and medium electric operators. A large electric business owner told The Times weekly reporter, electronic invoices More is a tax certificate of innovation, of course, there is a comprehensive tax for the future, the possibility of paving the way, but the current tax structure of the electricity dealers will continue for some time.

E-commerce is generally divided into three modes of business-to-business (Enterprise to Enterprise), business (Enterprise to individual) and consumer-to-consumer (individual to individual). Business-to-business platform to Alibaba () and so on behalf of the company to the Jingdong, Amazon and other representatives, while Consumer-to-consumer Taobao, Pat, etc. as the representative. Before the two enterprises are not settled units, in the establishment of the enterprise registration, must have completed the tax process, can be issued to enterprises or individuals invoices, they are under the supervision of the tax authorities, all kinds of taxes will be reported in accordance with the laws and regulations.

So the only dispute at the moment is the Consumer-to-consumer model. As the Consumer-to-consumer model was born in the name of the individual, most of them have not been registered in the industry and commerce, there is no tax authorities register, so the tax Consumer-to-consumer platform has been in a vacuum state.

However, it is not easy to tax the Consumer-to-consumer shop.

"The scope of tax Consumer-to-consumer shop is a big problem." For example, the personal use of second-hand, idle goods, does not belong to business behavior, but on the platform, they tend to be mixed with the concept of shop. Although Taiwanese businessmen are now aware of the distinction, there are still many difficulties in practical operation. Said the owner of the electricity business.

In addition, in addition to no business registration, most of the Consumer-to-consumer shop also has no physical stores, operating data, and a wide range of distribution, this to the industry and commerce, tax "manifested" "localization" of the supervision of the work brought great challenges. "Taxation can only rely on the platform to cooperate, but the industrial and commercial supervision is still inseparable from the entity operation, if the Consumer-to-consumer shop to tax on the need for institutional, regulatory innovation." In fact, the electronic invoice has been a kind of progress, on the one hand, standardize the electronic business transactions, on the other hand, to provide an objective basis for regulation, promote the development of the regulatory industry. "An analyst with the electricity business said to the time reporter.

It is understood that the State administration of taxation, the State administration of industry and commerce, the foreign Exchange administration, customs and other departments are currently in the study of E-commerce development related projects.

This March, the two NPC News Center held a network interview, the Ministry of Commerce, Deputy Director of E-commerce Division Zhang Pedong in the answer to the personal shop of the tax problem, said: "According to law tax is every citizen and enterprise obligations, tax law for traditional enterprises and E-commerce enterprises are unified application." Relevant departments have been concerned about this issue, and actively research countermeasures.

The amount of unpaid tax is up to tens of billions?

According to China's E-commerce Research Center data show that 2013 U.S. network retail sales amounted to 262 billion U.S. dollars, now China has surpassed the United States, the world's largest online trading market. 2013, China's online shopping users reached 302 million people, an increase of 24.7%, China's e-commerce turnover exceeded 10 trillion yuan, an increase of 26.8%. Among them, the online retail market turnover volume of more than 1.85 trillion yuan, an increase of 41.2%, accounting for social consumption of total retail sales of the proportion reached 7.8%. According to this estimate, the Consumer-to-consumer merchants annual unpaid amount amounted to tens of billions of dollars.

However, many people in the electricity business think it is a bit exaggerated to estimate the amount of unpaid tax. "First of all, because of the lack of statistical data, it is a question of how much the turnover of second-hand, unprofessional shops is due to personal sales restrictions." Second, the current professional personal shop in the expansion of the majority will turn to enterprise management, business registration in accordance with the law. At present, if the Consumer-to-consumer shop to tax, should be the two parts of the transaction volume separately to statistics. Said the head of the electric business enterprise.

The latest data from the Ministry of Finance, 2014 1-June, the national tax revenue is 6.4 trillion. It is expected that the total tax will reach 13 trillion throughout the year. Some people in the industry said that, "even in accordance with the net not taxed tens of billions of dollars to calculate the scale, this part of the tax is only a fraction of it, but now the community to rely on the number of online entrepreneurs are countless, only Taobao on the tens of thousands of Consumer-to-consumer shop, once a comprehensive and strict ”

"Online shop to the employment diversion has played a great role in the shop for the professional personal sellers, whether the relevant departments should consider to take certain subsidies, relief measures?" On the one hand can strengthen supervision, to ensure consumer rights, on the other hand can encourage those reputable, formal shop further development. Said the head of the electric business enterprise.

Small shop life and death robbery?

According to The Times weekly reporter survey, the current Taobao most professional sellers of personal shop, many of them claim to be able to issue regular invoices, because they are part of the entity to the online sales. For example, some physical stores will put the goods online sales, but also a part of the exclusive agent of the seller is through the physical store to take the goods. However, if the buyer to issue invoices, the general price will be 7%-12% floating.

"Taobao on the commodity price profit margin is larger, the gross margin is not the same, even if the tax, the impact of personal shop can not be generalized." For the high gross margin of goods, especially those with the gap between the larger, such as mobile phone peripherals, clothing, etc., the impact will not be very large. But for the price of transparent products, improve the price of 10%, Consumer-to-consumer shop is basically not competitive, many outlets are relying on about 10% of the price difference and jingdong such as the competition. "The above point analysts said.

Taobao a reputation to reach the crown of the phone accessories shop sellers agree with the said, he told The Times weekly reporter, "In fact, we opened the shop at the beginning of the company has been registered, monthly tax." A 10% tax will have a certain amount of pressure on the business, but it can be saved in other ways, with less profit. ”

In fact, shop tax from 2012 Taobao trading volume breakthrough trillion began, became the focus of attention. Last May or June, according to the Taobao Business Union has issued a piece of information disclosed, Taobao company-type shop data has begun to be collected, until the company class data collection basically completed, Crown grade and tax requirements more in line with the personal shop data will be collected. The implementation of the investigation is mainly through the first collection, and then interview the audit, the final overdue of the process to carry out, is expected to wait until the completion of the three major processes, Taobao tax events will be part of the shop to tax the closure of the way.

"For the regular big electric dealers, especially the consumer and the company Taobao shop may be more willing to levy a full tax." In the United States, for example, Amazon was strongly opposed to government taxes by 2012, but 2012 years later the attitude turned 180 degrees. The reason is simple, before 2012, in the United States, the electricity dealers were not taxed, 2012 years later the states began to levy, and Amazon and its major storage centers in the state to be taxed. Without a full tax, Amazon is at a disadvantage. At home, now large electric dealers need to tax, after a full tax will weaken the competitiveness of Consumer-to-consumer personal shop, large electric dealers can gain greater advantage. The analyst said.