I'm afraid it's going to be a topic.

For Taobao sellers, tax is likely to face the topic.

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 large 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

What should the electric dealer do with the tax?

In many people's opinion, the implementation of "Network Invoice management measures" will become the precursor to the collective taxation of the power companies, but the key question is how to levy tax to not destroy the development of the electric business industry. Industry insiders have also expressed their views on how to pay taxes to the electricity dealers.

One: Levy mode to study personal income tax

For now the industry's hot discussion of the electricity business tax, a well-known domestic enterprises responsible for the business, even if the current levy tax, the enterprise is also no impact. However, the person in charge thinks, this proposal has the biggest influence to the Consumer-to-consumer that Taobao sellers represent. The electricity merchant levies a direct blow to Taobao, "at present, Ali has shifted many resources from Taobao to the day cat, now Taobao in the downhill, a lot of Amoy brand has been in jeopardy, can jump to the cat on the need for a certain size and qualification, most Taobao sellers do not have this qualification, if the tax now will have a huge impact on small sellers.

For the imposition of standards, the official said, may be the same as personal income tax, there is a minimum, thousands of yuan above the start, but the specific data is not good judgment. However, when the policy comes out, it must be a policy to have countermeasures, the Consumer-to-consumer tax on the implementation of more difficult. If the state determines the tax on the electricity dealers, it needs to set up a series of relevant implementation measures, otherwise it will not be received.

Two: implementation of the relief policy

Eric Kingston, an analyst at the Consulting network, thinks that if a levy is levied on electricity dealers, the specific implementation may be carried out in accordance with the policy of preferential and relief. "Tax is the attitude of the State, to create a fair competition environment is necessary, but for the electricity dealers can be at all stages through the preferential policies to ensure the development of electric business enterprises." ”

Specific standards can refer to already listed only goods will and Dangdang's tax level, "other large electric power companies are also very good tax revenue, can be used for reference." According to people familiar with the situation, as already listed Dangdang last year sales of more than 5 billion yuan, tax on about 100 million yuan. But this information has not been recognized by Dangdang.

However, Wang Kingston pointed out that even if there is a full tax on electric companies, there is a way to do it, "such as the general enterprise to pay value-added tax, but if the registration of other types of enterprises from the external packaging, may change from VAT to business tax."

The head of a well-known enterprise in China believes that at present, the domestic electric business industry is still in the initial stage, not to the collective tax on the electricity companies. At present, the state should be more in the evasion of fakes, network monitoring, improve the overall quality of service, information security, Internet security efforts, not ripe fruit should be picked, the state should think more about how to green healthy development, more support supervision, should not be "shearing wool." Relative to the tax, in this time period, it should be through tax relief to foster the electricity market.

Three: Do not copy the entity Tax model

China E-commerce Research Center analyst Mo Dai Green also believes that shop tax, especially to Taobao store tax, from the normative industry's general direction is necessary, otherwise for the enterprise and offline sellers are not fair. On the other hand, after tax on individual shop, it is advantageous to promote the survival of the fittest in Consumer-to-consumer field, make "unscrupulous merchant" difficult to survive, and put many problems of online shopping into practice to each responsible person. Buyers and sellers will be based on good faith, the establishment of high-quality online shopping market.

For the "Network Invoice management measures," the promotion of tax on the electricity dealers, Mo Dai Green Frankly how to collect taxes is still hard to say. "In accordance with the characteristics of the electricity dealers to tax, completely copy the entity store tax model may not be very good, according to shop orders, sales, profits and other operating indicators, the implementation of differentiated tax policy, can also be based on different sectors of the tax." "She also suggested that the government can take a certain discount on the rate of online shop to ensure the healthy development of personal shop." For businesses and individuals to open shop tax needs to be treated differently.

Lesson Four: Learn from European and American electric Business tax experience

The levy of electricity dealers is becoming an international trend, and China seems to be struggling to stay out of it.

Relevant data show that the current whether the Internet is the birthplace of the United States or the economically developed EU, are clear on e-commerce tax. 1996 U.S. Treasury issued the "Global E-commerce Tax Policy Analysis", the 1997 U.S. government issued the "Global E-commerce platform," the implementation of the tax levy on E-commerce positive Attitude, 1998, the United States officially passed the Internet Tax Exemption Act, decided not to "bit" of the flow of new taxes, Is the tax exemption for Internet access services, which has been extended over several periods until November 1, 2014. The European Union had not only adopted the European e-Commerce initiative and the Bonn Ministerial Declaration in 1997, but had also officially launched a value-added tax on E-commerce in July 2003.

Industry insiders said that China should learn from the successful experience of the United States and Europe, but in accordance with national conditions, E-commerce should adopt appropriate preferential tax policies to promote e-commerce in China's rapid development, so as to open up new sources of revenue.

Beijing Commercial newspaper reporter Wang museum a Chong Xiao Meng