Electronic invoice "Accidental injury" electric tax

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According to the Beijing State Tax Bureau, Beijing Municipal Tax Bureau, Beijing Municipal Commerce Commission, Beijing Municipal Administration of industry and commerce on the application of electronic invoice several issues of the announcement. From June 27, 2013 onwards, in Beijing, the implementation of electronic invoice application pilot.

Beijing's first electronic invoice was born in Jingdong Mall. At present, the use of electronic invoices is limited to the purchase of books in Jingdong, individual consumers.

The name is called electronic invoice, and in the famous commercial Jingdong mall pilot, no wonder all the people at the first glance that electronic invoices and e-commerce have a close relationship.

All sorts of coincidences, let two a fundamentally irrelevant things mistakenly hit the almost you have me, I have you.

February 25, 2013, the State Administration of Taxation promulgated the "Network Invoice management measures" (State administration of Taxation Decree number 30th), and the implementation of April 1, 2013.

The news in the State administration of taxation, "China tax" published two weeks no one ignored, but the convening of the two sessions let the news cold, really a fire. In the two sessions, the CPPCC committee member, Suning chairman Jindong about the electricity business has 5 proposals, said to strengthen the tax on e-commerce.

E-Invoice is a means of administration of invoices by the state tax department, only one invoice media transformation, because the subject of the electric dealer levy on the headlines, it is really "Chengmenthe, implicating".

Even the tax authorities in Beijing have to clarify once again that the electronic invoice is a means to strengthen tax collection, strengthen the management of invoices, prevent and control invoices, reduce the cost of levy and improve the efficiency of energy-saving and emission reduction, rather than taxing online shopping and electronic commerce.

Then why to choose in Jingdong Mall on the implementation of it? The explanation of the tax department of Beijing is that, in view of the fact that e-commerce transactions are in good agreement with the characteristics of electronic invoices, the second is that the technical basis of E-commerce enterprises is better, more suitable for the initial pilot of electronic invoices.

Plainly, the electronic invoice is the tax authorities used to control the tax tools, but only one form of the invoice, but also the tax authorities themselves a process of information, from 2009 on gradually began to try, this is the State administration of taxation to decide things.

The electricity business tax is a tax, levy, Levy, and not the executive branch of the State administration of taxation, but the Ministry of Finance Tax Administration decided.

Should the electricity dealers be expected to levy taxes?

Franklin said, "There are two things in this world that are inevitable, death and taxes." Indeed, there is any law in our country that says that electricity dealers are exempt, and in fact, most e-commerce companies have paid their taxes normally.

E-commerce enterprises are divided into business-to-business, business and C2C,B2B, the enterprise for the settlement of enterprises, have registered enterprises have received tax control machine, but also for enterprises and individuals to issue invoices, for these enterprises from the day of the establishment of the tax department under the control, whether it is business tax or corporate income tax, These companies have been handed over.

Only Consumer-to-consumer, because the main business is an individual, so many people do not register business, also did not register in the tax authorities, Consumer-to-consumer tax has been in a blank state. And Consumer-to-consumer, occupies more than 80% of the absolute share of Alibaba's Taobao.

Some tax officials believe that there is no tax exemption clause for consumer-to-consumer, and that it is unfair to other industries.

In fact, China's tax system design is strict regulations and wide implementation, many of the taxes are not in accordance with the rules levied. This is why our country's nominal tax burden is very heavy, Forbes magazine as the Tax Pain index second, but the actual tax burden is not so terrible, the temporary leakage, not only consumer-to-consumer electricity.

In addition, the current development trend of E-commerce is the b2c,c2c of the annual decline. A small number of users and a large amount of tax per household, Consumer-to-consumer is "Ant Xiong", occupy a number of advantages, but a small tax per household. It is difficult to levy, high cost and thus the rate of tax wastage is high. According to experts, Britain and the United States and other developed countries in the tax loss rate of 10%, and now China's tax loss rate is more than 20%.

Beijing once imposed a bicycle licence tax, which was terminated in 2004, because in 2002 the cost of the tax bureau had reached 30%-40% of the actual tax levied, and the high cost of the bicycle tax was less than four out of 10,000 of Beijing's tax. If the Consumer-to-consumer e-commerce levy, tens of millions of of users of the statistics, screening will also be a large and voluminous project, the final result may be the same as the bicycle license.

In addition, Consumer-to-consumer to employment promotion is obvious, every year millions of people through Taobao employment, including low-income low education and handicapped people and other vulnerable groups. Many vocational colleges such as YIWU Business School has become almost "Taobao University", and some features of the product of the birth of a lot of "Amoy Bao."

The Ministry of Education announces 6.99 million graduates this year, the highest peak of all years. In the case of such a grim employment situation, the Internet retail business, although a drop in the bucket, but as the original employment channels of the beneficial supplement, it is worth advocating. At this time, it is not appropriate to aggravate the already fragile job market.