Is it a general trend to levy a tax on an online shop?

Since the beginning of this year, the issue of "online shop tax" has always been the focus of hot debate.

Recently, the State Administration for Industry and Commerce on the "Network of commodity transactions and related services management measures (draft)" (hereinafter referred to as the draft) for public comment, the draft said, "At this stage of the registration of persons do not have the conditions to relax access conditions, allowing them to temporarily do not deal with industrial and ”

China Internet Association Credit Evaluation Center Legal Adviser Zhao occupy in the interview with the south, said that although the draft did not make a clear tax on personal shop, but the business registration and tax registration is a prerequisite for taxation, so it seems that the country will not in the short term of personal shop to tax.

Business registration is the basis of taxation

During the two sessions this March, Suningyun's chairman, Jindong, raised a hot debate on the proposal to "increase taxes on the business". Subsequently, the State administration of taxation, the latest "Network Invoice management measures" will be implemented from April 1 onwards, and the personal shop tax issue to the forefront.

The draft provisions, "Taking into account the development of the network market and the need to promote entrepreneurial employment, at this stage to the lack of registration conditions for natural persons to relax access conditions, allowing them to temporarily do not deal with industrial and commercial registration." The draft was revised on the basis of the interim measures for the management of Internet commodity transactions and related services (hereinafter referred to as "interim measures"), and the former is also the first administrative regulation to promote and standardize the network commodity transactions.

Zhao occupy in the south are interviewed reporters said, "interim measures" since July 1, 2010, at that time for the personal shop did not have mandatory requirements for business license, the general Administration of Industry and Commerce issued the draft although not a clear statement on the issue of taxation, but it re-emphasized the previous provisions, That is, the personal shop does not require compulsory business license. Moreover, the premise of taxation is to have business and tax registration, if not registered, the legal basis for taxation is not sufficient and difficult to operate. In view of this, personal shop will not be taxed in the short term. ”

Is taxation a general trend?

In fact, the issue of personal shop tax has a long-standing problem. As early as 2011, the Wuhan National Tax Bureau opened the domestic first personal shop tax bill, Taobao women's Shop "my 1%" tax amounted to more than 4.3 million yuan. The source said, at that time the shop has been operated by a company, 2010 sales is more than billion.

In this respect, Taobao sellers Mr. Sun said to the south, a good do C shop daily turnover of more than million yuan. "I learned that a company selling purses a total of three cat shops, a day's turnover is about 50,000, if there is activity, three or four days of business goals are millions, if the normal calculation of one months to produce a small tax." ”

During the two sessions of this year, Jindong proposed that China's current 90% of the electricity business is in the form of a consumer-to-consumer to engage in business, about half of the trading volume is free from legal supervision. Thus, the proposal of "enhancing the taxation of the proposed Business-to-consumer" has been proposed, but it has sparked a war of ideas between Su Ning and Taobao.

Another Taobao sellers to the South have said that most of the small micro-Taobao sellers are still in meager profit or loss of state, if the tax for them is a large burden. "If you have to hoard goods, that 70% or so are losses." And 90% of consumers have long been shopping without the habit of obtaining invoices, although the cat provisions are to provide invoices, but the seller will never offer invoices, unless the customer said that the need for invoices, then the seller will provide. Therefore, it is very difficult to implement tax policy on Taobao. ”

Zhao Occupy told South all reporters, now to the personal shop tax time is not ripe, but the future to take tax is the trend. After all, the tax has to take into account the 2C area of market size and profitability. If you start to tax the personal shop, then for the seller is also conducive to enhance their credibility, which is a positive effect, but will lead to increased costs, lower price advantage. ”