Online shop Tax era arrives

"The Nets need to be ready for tax collection at all times. It is unclear when the country is to be introduced, but Taobao is trying to slow down the duration and amount of taxes appropriately. No tax is a social dividend to the shop, can not be taken for granted. "Jack Ma, chairman of Alibaba's board of directors, has a clear view of the net business tax problem.

As Mr Ma predicts, the era of online tax is coming.

After the completion of the "Water fish" market incubation period, E-commerce is about to usher in the development of norms.

"Electronic invoice" behind the disclosure of information is that open shop to pay taxes. The so-called electronic invoice is the electronic image of paper invoices, is a series of electronic records.

Taxpayers can be online to buy, online invoicing, online delivery of invoices, and to achieve online declaration.

The first 22 pilot cities have been set

July 1, 2010, "Network Commodity transactions and related service behavior management interim measures" implementation, domestic shop began to enter the "real name" era. "Real-name" arrival, let the industry speculated that this is the shop before the preparation of tax, a time of controversy.

June 2011, the National Tax Bureau of Wuhan issued the first personal online shop tax on Taobao women shop "my 1%" tax more than 4.3 million yuan. It is said that in Wuhan Taobao above the crown-level shop will be included in the city's tax collection and management scope.

"The Nets need to be ready for tax collection at all times. It is unclear when the country is to be introduced, but Taobao is trying to slow down the duration and amount of taxes appropriately. No tax is a social dividend to the shop, can not be taken for granted. "Jack Ma, chairman of Alibaba's board of directors, has a clear view of the net business tax problem.

As Mr Ma predicts, the era of online tax is coming.

Recently, the National Development and Reform Commission, the Ministry of Finance, the Ministry of Commerce and other eight major ministries issued the "on promoting the healthy and rapid development of E-commerce related work notice", it mentioned that in Beijing, Shanghai, Guangzhou, Hangzhou and other 22 provinces and cities, will carry out the network of electronic invoice application pilot, in the first pilot cities, Hangzhou, Chongqing ranked among them. The general administration of Taxation and the Ministry of Finance are responsible for organizing relevant departments and demonstration cities, studying and perfecting the tax collection and management system of electronic commerce, establishing interim measures and standards for the administration of network electronic invoices, and studying the construction ideas of secure network electronic invoice system and network electronic invoice management and service platform, and And in the relevant demonstration city organizations to carry out the pilot.

After the completion of the "Water fish" market incubation period, E-commerce is about to usher in the development of norms. "Electronic invoice" behind the disclosure of information is that open shop to pay taxes. The so-called electronic invoice is the electronic image of paper invoices, is a series of electronic records. Taxpayers can be online to buy, online invoicing, online delivery of invoices, and to achieve online declaration.

Cost shifting to consumers is inevitable

2011 Chinese Netizens Online shopping volume reached 784.93 billion yuan. But most of the network shops do not have physical stores, many can not provide invoices.

Shang, director of the Consumer Council's complaints department, a pilot city, said last year that the Consumer council had entertained more than 10 complaints about online shops not opening invoices. Most of the complaints are self-employed operators, there is no physical store, no tax registration, also provide invoices. And many buyers seem to be accustomed to online shop does not open invoices.

Chongqing Tax Bureau 12366 Service hotline staff said that the current online purchase invoices for less complaints, may be because the buyer is more personal, the value of the invoice is not large. However, from the perspective of tax management, whether online or physical stores, as long as businesses sell goods, there is an obligation to issue invoices, or there will be tax evasion suspicion.

Invoicing is not a difficult task for big business companies. At present, Jingdong Mall, Dangdang and other manufacturers of the default each single invoice, the cost of this expenditure is likely to be paid every year billion tax. Such a large amount of expenditure, but also only a relatively strong financial background, large scale operation, higher profit margins, management is relatively standardized online shopping mall can withstand, so most of the company can be able to invoice the company.

But for the individual small sellers, invoicing can not be so easy, the implementation of the network (electronic) invoice application of the essence of the pilot is "E-commerce tax" continuation. A lot of network sellers believe that, after the network invoice, it is inevitable to tax, then the operating costs must increase. If there is a money-rich store to fight the price, some small buyers may "not survive."

But the net buys the family to worry, after the increase launches the electronic invoice, may appear the net purchase cost to increase the situation, the electronic invoice increase tax may pass to the commodity price. For this reason many consumers are beginning to worry that the sellers ' operating costs will become the ultimate "taxpayers".

For consumers concerned about the cost of the invoice passed on to commodity prices, Wujiangwen, a professor at Chongqing University of Business and Technology, said that in the short run, this will certainly bring some impact to the network, increase its cost, but the market to develop, it must be standardized, the country may be for different sales of the network to introduce corresponding tax rules, For some small network operators or self-employed, should take appropriate support and protection policies.

Feng Lin, a researcher at the China e-Commerce Research center, said that even though the pilot of electronic invoices would increase the price of some products, it would be a general trend to increase tax regulation in the field of E-commerce.

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How to pay tax on foreign shop

In many e-commerce developed countries, online shop tax is no longer a new phenomenon. Many countries even passed the relevant laws and regulations to define and guarantee the taxation.

Let's look at the standards and basis of the tax levied by online shops abroad, perhaps we can learn some experience and experience from them.

Japan: Tax returns for millions of dollars

In Japan, the Special Business Citation Act stipulates that income from Internet operations is taxed, and that some Japanese do pay taxes in accordance with the law. According to statistics, Japan's annual income is less than 1 million yen, most of the shop did not report tax, and the annual income of more than 1 million yen, but most of the shopkeeper more consciously reported tax. Japanese law has a provision that if the shop is operating in their own home units, then a lot of household expenses can be credited to the operating costs of enterprises. In this case, if the operating income of less than 1 million yen a year is not sufficient to meet household expenses, it can not be taxed.

United Kingdom: Consistent with entity operations

August 2002, the British "e-commerce law" entered into force, clearly stipulates that all online sales of goods are required to pay value-added tax, the tax rate and the entity operation, the implementation of "no difference" levy, divided into 3, standard tax rate (17.5%), preferential tax rate (5%) and Zero (0%). According to the types of goods sold and sales of different, the implementation of different tax rates. Annual sales of more than 58,000 pounds, you must go to the Tax Department for VAT registration. If not exceeded, do not make rigid requirements.

US: Virtual goods are not taxed

The United States passed the Internet Tax Exemption Act in 1998. The simplest and most basic principle of the bill is that virtual goods (such as software and music) should not be taxed, but the general merchandise must be taxed according to the operating standards of the entity. The bill has been in use for 3 years and has since been postponed two times until now. The U.S. High Court, however, ruled that a consumer tax would not be levied on the company where the company's entities were not in a state and the consumers had bought and sold through an online subscription.

Australia: Tax by product price

It is inevitable that fees should be levied in Australia. Individual open shop, you need to pay the network platform registration fee, transaction service fees. Sellers in the shop each put a new product, must pay a fee, the charges according to the price of the product.

After the deal, but also to pay the transaction price 2%~5% service charges. When using a Third-party payment system, a handling fee is also required. A private shop on a shoestring usually does not need to be taxed unless the turnover is more than 1000 Australian dollars.