Last year, Taobao + Cat Total sales breakthrough 1 trillion yuan, there is a point of view that the state of the small and medium-sized electric enterprises tax is imperative. This year the national "two sessions" period, the National CPPCC Committee member, Suningyun Group Chairman Jindong in the proposal pointed to Consumer-to-consumer platform without tax sales phenomenon serious, provoked the industry "war". In Friday, the State administration of taxation issued the "Network Invoice management measures" for the electronic Business enterprises to provide convenient invoices. From various angles, the electric dealer tax has become the arrow in the string. However, the industry has a lot of controversy about whether the electricity dealers should pay taxes or not.
Imperative?
In recent years, the E-commerce market scale of 30% per year, the speed of sustained rapid growth, its growth rate far exceed GDP growth. The online shopping market grew at an alarming rate of 66.2% per cent last year, much higher than the retail sales of consumer goods (up 14.3%) and the growth of other retailing patterns. More and more large scale let the electric business enterprise's tax problem become the hot spot that people pay attention to.
According to the data released by the iresearch, China's e-commerce market last year amounted to 8.1 trillion yuan, of which online shopping transactions exceeded the 1 trillion-yuan mark, reaching 1.304 trillion yuan, accounting for the whole year of social consumer goods sales 6.29%. Iris Consulting analysis that the reason for the increase in the proportion of online shopping is that the core electric business enterprises through various forms of promotion, in-depth excavation of the consumer potential of online shopping, which led to the rapid growth of the online shopping market. In the future, with the large-scale entry of traditional enterprises into the electric business industry, the rapid development of mobile Internet to promote the increasingly convenient mobile shopping, China's online shopping market as a whole will maintain a faster growth rate.
Online shopping is beyond the trillion-dollar scale, but it has been under the supervision of the tax authorities. The electric dealer quickly expands the market by the low price, the impact to the traditional retail formation is more and more big. Traditional retail enterprises believe that the electricity business in the tax and other aspects of "0 expenditure" Let it have the strength of sustained low price promotion. At the same time, many small sellers heavy low price, light quality, dishonest and so on line online under the market has adverse impact. Traditional retail enterprises believe that, in the rapid expansion of the scale of the electricity business, there is no need to raise fish, should be online under the same management standards, which includes taxes, business registration and so on.
Advantage geometry?
Recently issued the "Network Invoice Management measures" (hereinafter referred to as "method") mentioned, the tax authorities should strengthen the management of network invoices, ensure the safety, uniqueness and convenience of network invoices, and provide a convenient channel for online invoice information inquiry, and improve the level of information management tax through the application of network invoice data analysis. Starting from 1st next month, the "method" will be put into effect, the national promotion of online invoices will also be on the agenda.
Although the "method" of the introduction of the public to the Internet to increase the price of the panic, but in fact, the network invoices for business enterprises to reduce the burden of invoicing, will reduce the operating costs of enterprises. Some data show that, as a pilot enterprise of electronic Invoice application project, Suning has tasted some sweetness in cost saving. Suning Easy to purchase has said to the media, the issue of electronic invoices, enterprises spend each year in the cost of printing invoices will save 5 million yuan. In addition to the surface material cost, because the electronic invoice system and enterprise internal management system docking, invoice management, accounting processing and other aspects of human costs will also be effectively controlled.
The reporter learned that at present, including Jingdong Mall, Dangdang, Suning easy to buy and all the goods, such as the scale of E-commerce enterprises, can be done in accordance with the company law and the relevant provisions of the tax law to pay taxes, and in accordance with the corresponding proportion of surrendered. Therefore, the promotion of electronic invoices is beneficial to the scale-type electric business enterprises, and it is not very difficult to promote.
Where is the difficulty?
The difficulty of the electric dealer's tax is locked in the mass of small and medium sellers. Recently, a Amoy search, Taobao search products in charge of a ghost seven released a network article mentioned, a annual sales of 1 million yuan, annual profit of 100,000 Yuan Taobao men's brand sellers, in the payment of value-added tax, education surcharges, urban construction tax, local education surcharges and corporate income tax, the remaining profit of 11340 yuan.
Some people in the industry believe that, although the general business of corporate tax payment is conducive to the fair development of the industry, but in many small and medium-sized sellers, the fairness of the tax will cause unfair management. "Large enterprises due to large scale, high contribution to GDP, many local governments will be in the land and other aspects of concessions and support, but these small sellers are absolutely not enjoy." Therefore, on the whole, the operating costs of small sellers will be higher than the size of the electricity business. "And there are many difficulties in taxing small sellers, a seller on Taobao for many years said to reporters that the tax department can check the operator bank funds to confirm turnover, but in fact some Taobao sellers in order to improve the" credit ", their own pay brush sales, how to verify the difficulty.
The CEO of a vertical electric business believes that the phenomenon of tax evasion exists both in physical retailing and online retailing. Because of the higher tax burden, small businesses, if honest tax, 90% may collapse. According to China's existing tax system and market environment, SMEs are difficult to survive. While let me pay heavy duty, side wants me to sell cheap, the enterprise is sandwiched in the middle not to die is difficult.
A head of the tax department, who declined to be named, told Beijing's newspaper that the tax authorities had been exploring appropriate ways to pay taxes, but the core problem was that it was not possible to determine the volume of electricity dealers. "The main force in the domestic electricity market is a huge number of" C stores ", many shops even have no license, let alone pay taxes. "The person said.
Tax = Price Increase?
A computer, a camera, a printer, this is the star Clear (alias) Taobao store all the belongings. Star clear Taobao on the store has more than three years, the original shop is simply to pass the time, thinking about the side with the child to earn a little money to subsidize the family. After three years of operation, at present her shop a year's turnover has been able to break through million yuan, the profit is about 100,000 yuan.
For the current hot discussion of the electricity business tax, star Clear expressed puzzled, "the state is not to take the individual exemption measures?" Why do we have to tax the individual individuals? At the same time, star Sunny said that if the state for the electricity business tax, Taobao goods may be collective price increases, will lose the cost advantage.
However, the Korean clothing house related to the charge of the tax is a different view. The official said that the state administration of taxation "Network Invoice management measures" from April 1 onwards in the nationwide implementation of the use of online invoices. The implementation of the network invoice is advantageous to the electric dealer market norm and the consumer rights protection. As for the outside rumor of this move will promote the price of online shopping products, the statement, Han are denied. Invoices to buyers, you can enhance their trust in the Korean clothing store, invoicing, tax, although it will increase operating costs, but the Han are not relying on price to attract consumers, low-cost strategy is not sustainable development strategy, brand value is to attract consumers to buy the core.
Beijing Commercial newspaper reporter Chong Xiao Meng Wang Museum