Electricity dealers ' taxation is a global problem

For these arguments, Yang Weihua that, apart from the content of the controversy, this debate has its positive significance, "conducive to promoting the government, theoretical research departments, the community more concerned about the healthy development of E-commerce in China, the Government should attach importance to, research and deepen the discussion." ”

In Yang Weihua's view, the tax on e-commerce is indeed more difficult, not only our country is facing this problem, but also a global problem, countries have different views and disputes. The difficulty mainly manifests in two aspects: first, in the tax system, our country does not have the basic Law to the electronic commerce http://www.aliyun.com/zixun/aggregation/38963.html "> Sales income and the income tax;" The second is in the tax collection and management, The means and the path are far worse.

Fair competition is conducive to the development of market economy

However, Yang Weihua that from the angle of fairness of tax burden and encouragement efficiency, our country should use 3-5 years to study and come up with a set of effective tax laws and regulations to solve the problem of taxing electronic commerce.

"Some people say that the tax on the shop is not conducive to supporting E-commerce, will restrict the development of E-commerce." I don't quite agree with that view. We should support the development of E-commerce, online transactions can be reflected through preferential tax policies, taxation will lead to increased costs, tax burden transfer, but this is not only for E-commerce, other business is the same. The premise of fair competition is to create a market environment conducive to fair competition and tax environment, if the real store tax and net shop does not tax, the problem is unfair competition, the end result may be market distortions, not conducive to the overall promotion of the development of commodity economy. ”

The US Department of Commerce has published a survey showing that online trading prices are typically 7% to 16% lower than traditional businesses, partly from tax differences.

Therefore, Yang Weihua proposed, on the one hand, to improve e-commerce tax laws and regulations, on the other hand, to reach the starting point but the smaller size of the shop, consider low tax rates and simplify the levy of the way to carry out the transition period management. In the tax collection and administration, we should strengthen the industry research, establish a set of models which is advantageous to the electronic commerce Logistics, the fund flow and the information flow management, through grasps the electronic commerce logistics, the capital flow and the information flow to grasp to the net shop tax basis.