Electricity business Tax news again rampant, sales tax 5% not reliable?

Absrtact: The news of the electric business tax is again rampant, the wolf has already shouted many times, this time the real wolf has come? May 30, there is news that online shop tax has entered the countdown, at present, including the Ministry of Commerce, the Ministry of Finance, the State administration of taxation and other relevant ministries have

The news of the Electric dealer's tax is again rampant, "The Wolf has come" has shouted many times, this time the real wolf has come?

May 30, there is news that online shop tax has entered the countdown, at present, including the Ministry of Commerce, the Ministry of Finance, the State administration of taxation and other relevant ministries have begun to discuss specific tax measures, the year may formally levy 5% business tax.

May 31, our correspondent calls the Ministry of Commerce E-commerce Division director Bai Hairong, its said "inconvenient, later contact." Then it replied via text message: "For the things you want to verify, I do not grasp the relevant situation, can consult the tax department." ”

This reporter repeatedly call the state administration of Revenue and Management division director Liping, its telephone in no answer to the state.

In E-commerce business-to-business, Business-to-consumer, Consumer-to-consumer Three of the industry, Consumer-to-consumer will be the biggest impact, there is analysis that this will be a devastating impact on the Consumer-to-consumer business development, the monopoly of Taobao will be the biggest hit.

May 31, tax researcher Zhang Wangang in an interview with our correspondent said that commercial retail enterprises generally to VAT tax, business tax applicable to service-oriented enterprises, levy 5% business tax is inaccurate.

Is it appropriate for the electricity dealers to levy taxes? Jing Lingbo, deputy dean of the Institute of Finance and Strategic research, Cass, said that "the electric business enterprises should implement preferential policies to support", E-commerce belongs to the technology-intensive, research and development investment, high risk of the industry.

The reporter interviewed Taobao aspect, they said, "We understand that the state-related departments of the tax on the electricity business is very cautious, is still conducting research, we have been actively cooperating with the government departments to explore, but there is no new tax policy." ”

Business Tax 5% not reliable?

Liu Hongliang, director of the marketing division of the State Administration of industry and Commerce, said that the e-commerce law had been included in the legislative agenda of the National People's Congress and the Legal Working Committee. Liu Hongliang also said that legislation is a long process, it will take a long time to formally introduce. In the near future, we will focus on the revision and improvement of some network regulation rules and implement it in the second half.

Since the start of China's online shopping in 2003, the tax issue has been on the same page, and the news Gesanchaiwu on taxation has appeared in public.

August 1, 2008, the Beijing Municipal Trade and Industry Bureau has implemented the new rules, "on the implementation of the Beijing Information Promotion regulations to strengthen the supervision and management of electronic commerce", the opinion that the network store should be registered in the Trade and Industry Bureau after the legal, otherwise it will be banned without a license operation. Shanghai, Chongqing has followed up, was interpreted as a tax signal.

After two years, March 2010, the State Administration for Industry and Commerce prepared the "Network of commodity transactions and related services management interim measures" has been introduced, the method of soliciting opinions draft provisions, individuals in the online shop must register the real name, with the conditions should also deal with the registration of industry and commerce. But this time the national trade and Industry Bureau's move is not to tax the electricity dealer.

At a secret meeting held in Beijing in March this year, the Ministry of Commerce and the Ministry of Finance consulted the investment institutions with experience in investing in the specific methods of tax collection.

The State administration of taxation, the latest "Network Invoice management measures" issued on February 25, the implementation from April 1, April 15, the NDRC, the Ministry of Finance and other 13 departments issued a joint "on the further promotion of the healthy and rapid development of E-commerce notice" also referred to the electricity business tax.

Some media reported that the move said the state will tax the electricity dealers. "Online invoices are not intended for electricity dealers, nor are they a precursor to taxing electricity dealers." said the state administration of taxation. Network invoice since 2009 has been in some areas of pilot implementation, aimed at taxpayers through the network to provide invoices to purchase, issue, cancellation, access, inquiries and other business, with "online invoicing, digital anti-counterfeiting, comprehensive monitoring, inspection and convenient" characteristics.

Electricity Shang tax should not? Taobao only said that, from the operator's point of view, the legal duty is the operator's statutory obligations, we also pay attention to how the electricity business tax, tax on the development of the power of the support policy, and how to promote the further development of E-commerce.

How to levy a tax? Zhang Wangang that 5% of the business tax is not reliable, Taobao sellers should be regarded as commercial businesses, in China's commercial business sales enterprises levied mainly value-added tax.

Zhang Wangang introduced, in fact, the tax rate of commercial retail is roughly between 0.8%-1.5%, enterprises as required to obtain input ticket deduction, assuming that sales are still 1 million, then the tax should be increased by about 10,000, or even lower than the tax burden of small-scale taxpayers.

Zhang Wangang explained: General commercial retail business value-added 5%-10%, multiplied by 17%, then 0.85% to 1.7%.

In addition to value-added tax, there will be income tax, the tax rate is 25% of corporate net profit, small business tax rate halved is 12.5%. Zhang Wangang that most Taobao enterprises are on the verge of profit, or not much profit, income tax will not be too high.

Zhang Wangang Estimates: The overall tax burden of enterprises will not exceed 3%.

Taobao Tax Facts

At present, E-commerce is the main mode of business-to-business, business, Consumer-to-consumer Three, business-to-business, two kinds of businesses have no tax problems, not included in the scope of the tax is only part of the Consumer-to-consumer, if the electricity business tax, Consumer-to-consumer market boss Taobao will be affected.

China's E-commerce Research Center provides data showing that by the end of 2012, China's Consumer-to-consumer market Taobao fair accounted for all 94.5%, in the "Monopoly status", in addition, Pat NET accounted for 5.3%, ebay accounted for 0.2%. 2012 year, Taobao turnover of 1 trillion yuan.

In Consumer-to-consumer this mode, because the buyer is ordinary consumers, the goods sold in a variety of quality problems when the majority of goods do not support the national UNPROFOR, the sales party does not offer invoices, resulting in consumer-to-consumer transactions have been on the edge of tax.

2012, Taobao, the cat realized the turnover of trillions, of which the cat turnover is roughly 200 billion yuan, conservative estimate Taobao turnover of about 800 billion yuan. If you do not calculate the amount of tax relief and a rough calculation, 5% of the amount of tax, Taobao merchants will increase the cost of nearly 40 billion yuan a year.

To 0.8%-1.5%, if the tax, 2012 Taobao business tax for 8 billion to 15 billion yuan.

Facts or deviations. Data show that one is currently 94% of Taobao Sellers annual turnover of less than 240,000 yuan, most of the tax is not within the scope, and some of the better developed businesses, online has begun to pay taxes.

According to the current tax law, for small-scale taxpayers and self-employed, monthly sales of less than 20,000 VAT, if the monthly sales of more than 20,000, annual sales of 800,000 yuan, according to 3% of the simple levy rate to calculate the payment of value-added tax.

Annual sales of more than 800,000 yuan shop should take the initiative to apply to the tax authorities as a general taxpayer, value-added tax rate of 17%, but can use the purchase duty deduction, the specific algorithm is the pin minus the purchase times 17% of the tax rate.

Planing to 94% do not need to tax the Taobao user + has been online under the tax paid Taobao users, if the electricity business tax, tax is far below 40 billion yuan, also far less than 8 billion yuan to 15 billion yuan, only a very small number of businesses will increase costs.

There are a handful of outlets that have been hit, and if taxes are levied, they first have to produce relevant invoices, which some shopkeepers find difficult to do. This kind of shop on Taobao absolute quantity is very few.

The second is that everyone's gross margin of electricity less than 5%, the computer is 6%-7%, the gross profit margin of the clothing is about 50%, the shoe is more than 20%, the gross profit margin is relatively high, but the unit price is lower, the planing manpower, the normal operation expense translates down, the clothing, the shoes and so on category net profit only is about 10%, the so-called profit If a 3% tax is counted, the profits will be thinner.

Zhang Wangang that the current tax is really heavy, but it can not be demonized, the reality of some taxes are not as outrageous as online rumors.

The taxation method of speculative electricity dealers

Whether to tax the electricity business, involving the big guys in the business world of the future competition.

During the two sessions this year, CPPCC Committee members, Suningyun Chairman Jindong 6 proposals this year 5 points to the electricity business, including the proposal to strengthen the tax. In his proposal, he said, 90% of our current dealer transactions are in the form of Consumer-to-consumer transactions, about half of the trading volume is outside the legal supervision, which leads to the abuse of counterfeit products and serious infringement, at the same time, unregistered operations, non-tax sales and other acts led to unfair competition in the industry, the formal registration of enterprises with high costs, A bad currency expels a good coin.

Jindong also further said that the industry and commerce, quality supervision, prices, taxation and other relevant departments should join hands in the Electronic business platform to intervene, from the institutional level to protect intellectual property rights, evade tax evasion, eliminate disorderly competition.

Jindong suggested that the tax department should study the taxation method of e-commerce, strengthen the tax supervision, innovate the collection means in the age of data, evade the tax evasion from the system level.

Jing Lingbo that China's tax on e-commerce is reasonable, but as a strategic emerging industry, in determining who to levy taxes and how much tax, what kind of industrial policy, should promote the sustainable development of e-commerce industry, improve the overall welfare of society as the main consideration, To form a reasonable tax scheme on the basis of taking into account the current and long-term interests.

It was in the past that the United States had adopted such a policy: the United States introduced the e-Commerce Tax Exemption Act as early as 1998, 50 states 41 states to exempt Internet service providers from sales tax, the use of tax, 45 states to the online goods transactions levied 1% excise tax, use tax (far less than the normal sales tax of more than 4%).

But with the strengthening of E-commerce competitiveness, the U.S. Senate this year just passed the "Market Equity Act" of May 6, allowing the state to levy a trans-regional tax on the electric dealers (outside the state sales of less than 1 million U.S. dollars will be exempted), which to some extent weaken the price advantage of online shopping.

But Jing Lingbo that "do not copy the United States experience, after all, the two countries business environment and development phase is very different".

Lvben, a graduate school of the Chinese Academy of Sciences, proposed its own "three principles" when the size of the network retailing industry accounts for 5% of the whole retail industry, the government should not take care of it, and the government should not control the number of people who have the Internet retail employment below 5 million.

Lvben's view was once thought to represent a general view of domestic opinion. December 2012, Alibaba's Taobao and cat turnover of trillions of dollars, equivalent to the national total retail sales of consumer goods 5.4%, directly indirect employment of more than 10 million people. The national network transaction will be a much larger data.

When the electric business tax is suitable, how to balance the employment, his industry and the income increase will test the wisdom of the decision-makers.