When will the tax dividend end?

　Tax dividend, which is the industry's view of the unpaid tax on individual shops. The discussion of its taxation will almost always be the focus of attention.

9th night, the two NPC News Center held a network interview, the Ministry of Commerce, deputy Director of E-commerce 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 uniformly applicable." The relevant departments have been concerned about this issue, and actively research countermeasures;

In other words, although the individual shop has been taxed several times, there is no specific timetable.

Zhejiang Golden Road Law firm Zhang Yanlai Lawyers believe that the government authorities have been demonstrating the issue of electricity tax, for nearly 10 years, the immediate levy is not possible.

When will the tax dividend end?

During the two sessions this year, the issue of tax on electric dealers seems to be more "low-key." Chen Naico, deputy chairman of the National People's Congress and Federation of Zhejiang Province, put forward the suggestion of "Strengthening the tax administration under the environment of electronic commerce"; he believes that speeding up the development of e-commerce in China, we must speed up the establishment of a relaxed tax policy; The retail links are small in scale and high in taxation, General commercial retail gross profit is about 10%, should catch big put small.

Gao Dekang, President of the NPC and Chairman of the Board of Governors, said in a motion to strengthen intellectual property protection in electronic commerce that 90% of the current annual trading volume of E-commerce in China is in the form of a consumer-to-consumer business, and that Bo has suffered many damage to counterfeit goods on the line.

He suggested that the administrative organs should strengthen the supervision of the electronic commerce industry, designate Special administrative organs or set up specialized organizations to coordinate the deployment, in order to solve the phenomenon of the large number of e-commerce transactions drifting away from the existing laws.

A number of industry insiders to the "First financial daily" reporter that the electricity business tax is the inevitable trend of future development.

According to Lei, director of China e-Commerce Research Center, the net shopping market has already enjoyed "tax dividend", and it has caused great impact on the real economy, especially the circulation system represented by the existing retailing industry. From the angle of fair competition, we should basically achieve equality between the electric and the real economy.

But why is it that the industry's inevitable tax push is slow?

"According to international practice, as the originator of the development of E-commerce in the United States, whether the comprehensive tax on shop is still under discussion, the time is not ripe for comprehensive taxation in China." "Yesterday, China E-commerce Research Center analyst Mo Dai to our correspondent that the electricity business tax has been discussed for a long time, but the actual operation is difficult, from the regulations, methods, such as rising to legislation, will be a long process."

According to the data provided by Alibaba at the end of last year, at present, Alibaba retail platform about 7 million network operators, and its small and medium-sized micro-network operators accounted for the majority of: Taobao, shops only 1 people operating accounted for 58%, 97% of the shop staff in 5 people, and in the days of the cat, employees Tatsu 3~20 People's sellers accounted for 81%.

Tian book law firm lawyer Yiuxiaojuan that the size of the shop (individual) and the electricity quotient of the internal relationship between the tax. For Taobao millions of small micro-professional sellers, the electricity business of tax-free and store-shop costs are the basis for their survival. Once taxes are levied, prices are inflated and profits are reduced, some sellers will find another way out. This may be a big reshuffle of the electric dealer, and it may also be a fatal blow to the newly prosperous electric dealers.

Consumer-to-consumer Personal Shop, the actual number is tending to reduce. China E-commerce Research Center data show that as of December 2013, the actual operation of the number of personal shops up to 11.22 million, the year-on-year decrease of 17.8%; it is expected that by 2014 China's personal shop will fall to 9.18 million.

The industry has a view that, with the rise of the business enterprise, industry competition intensified; personal shop is also considering how to highlight the advantages of differentiation, no longer simply rely on the "tax dividend." When the personal shop into the positive cycle, "tax dividend" will gradually withdraw.

Levy difficulties

"There is no point in discussing collecting taxes. "Senior E-commerce practitioners, winning education CEO Tripper to reporters, now need to discuss what time to collect, how to collect, the determination of the subject of taxes and so on."

In fact, after years of development, Consumer-to-consumer platform Taobao store has formed a fixed ecology, all types of sellers coexist, namely: one is not registered with the business of personal sellers, the second is a registered company's personal shop, the third is the physical shop online shops. After the two and offline entity companies are not two, should be taxed according to law, also in the performance of tax obligations. However, the first is "pure personal shop", our country has not issued a specific method of taxation.

There are two landmark events: July 1, 2010, the implementation of the "Network of commodity Transactions and Related Services Act management interim measures", the domestic personal shop began to step into the "real-name" era; in 2011, the National Tax Bureau of Wuhan issued the first personal shop tax bill, that is: Taobao women's Shop "My 1%" A levy of more than 4.3 million yuan.

Since then, the issue of taxation of individual electric dealers has only officially surfaced. During the two sessions last year, Jindong, chairman of the CPPCC and Su Ning Holding group, suggested that China should adopt the e-commerce tax law, establish e-commerce tax registration system, and collect taxes on businesses that conduct transactions on the Internet. The NPC deputies and the chairman of Backgammon Group also submitted a number of motions and suggestions to standardize electronic business tax payment. , saying "otherwise unfair to entity retailing".

After a variety of debates, the issue of electricity business tax is pushed to the forefront.

Within a few months thereafter, the frequent actions and statements of the relevant departments of the state: last year, the "two sessions" end soon, the state administration of taxation began to implement the "Network Invoice management measures", is considered to be prepared for taxation; then, for how to standardize the electricity market transactions and market order, the State administration of Industry and Commerce held

Last June 4, the Ministry of Commerce spokesman Yao Jian in response to media inquiries confirmed that the tax is the duty of every citizen and enterprise, tax law on traditional enterprises and e-commerce enterprises are uniformly applicable; The Ministry of Commerce is actively promoting the "Network Retail Management Regulations" issued, is still in the preliminary investigation, there is no specific timetable.

9th night, Zhang Pedong also admits, because these individual shop does not have the business registration, does not have the entity shop management, the management data, the income and expenditure electronic, the distribution area is wide, to "manifested", "localization" the supervisory department work to bring the huge challenge, carries out the tax levy and management to face many difficulties, the supervision cost is high

Tripper It seems that the point of time is not the problem, has matured; the difficulty lies in: first, technical problems, tax rates, tax base determination, tax subject division, such as Taobao 7 million shops, it is impossible to cut; second, the tax system, the scope of the business is cross-regional, the first is the state tax and how to distribute the local government rent, The second is the question of how the seller registers and how the buyer distributes the tax.

Extended reading: Once the electric dealer tax, the small seller's spring is coming?