It is imperative to review the big events in the tax development of shop

Reading: But the internet shopping is a new thing, it has driven a number of industry development and employment, involving a number of individuals and miscellaneous. Therefore, even if the shop tax is appropriate, in the employment, his industry, income, how to balance the tax on the time, tax rates, the determination of the subject of tax and other rules and standards, still fully test the wisdom of decision-makers.

Shop tax has been the focus of attention in recent years, but this one boots has been slow to fall. About the shop tax topic has been at the forefront of the debate, we are all hot to discuss in the end should not tax? How are the standards and rules for taxation formulated? What are the consequences of a tax? No matter how much the tax in the shop in the One o'clock attracted a lot of discussion, but there is a consensus we can not ignore, that is, shop tax is the inevitable trend of future development. Because regardless of the form of transactions are subject to tax, online transactions should not be an exception!

Review of the big events in the tax development of shop

July 1, 2010, "Network Commodity transactions and related service behavior management interim measures" implementation, domestic shop began to enter the "real name" era. It is widely speculated that this will be the "prelude" to tax on shop, a year after speculation in Wuhan, the first to become a reality.

At the end of June 2011, the National Tax Bureau of Wuhan to Taobao women's shop "My 1%" out of the more than 4.3 million yuan tax bill, is considered to be the first case of personal online tax. A temporary upsurge in the industry, the individual electric dealer's tax issue also officially surfaced.

In March 2013, Jindong, chairman of the CPPCC and Su Ning Holding group, suggested that China should adopt the e-commerce tax law, establish e-commerce tax registration system, and levy taxes on businesses that conduct transactions online; Called for the regulation of electronic business tax, said "otherwise unfair to the physical retail."

June 4, 2013, Ministry of Commerce spokesman Yao Jian said: The Ministry of Commerce is actively promoting the "Network Retail Management Regulations" issued, is still in the preliminary investigation, there is no specific timetable.

March 9, 2014, the NPC and CPPCC News Center held a network interview, the Ministry of Commerce, deputy Director of E-commerce Zhang Pedong in response to netizens on the issue of personal shop tax: "According to the law is the duty of every citizen and enterprise, tax law for traditional enterprises and E-commerce enterprises are unified application."

Online Shop tax is imperative

At first, we discussed the issue of tax in the net-purchase market only.

Keen online buyers worry: taxation means that the seller will pass the tax burden on consumers, Taobao store price advantage will disappear. Taobao said: 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. Industry concerns: Domestic Consumer-to-consumer market mainly rely on low prices to support, and tax policy formulation will be sure to bring great pressure on shop operators. If the price advantage is lost, Consumer-to-consumer will almost have a "devastating" blow.

There is also the view that, because the electrical business has developed in recent years, we call for the net shop duty-free is out of protection, but now appears to have caused the tax is unfair. In addition, with the rise of the business enterprise, the industry competition intensified; personal shop should also consider how to highlight the differentiation advantage, "tax dividend" will gradually exit. At present, the shop has been the initial stage of development, into the positive cycle, is to establish a fair competition in the market environment a good opportunity.

Zhang Pedong said that the 2013 year, China's network retail turnover of about 1.85 trillion, the network retail market size has exceeded the United States to become the world's largest network retail market. According to China's current relevant tax laws, regardless of the form of transactions are subject to tax, network transactions should not be an exception. In other words, the shop tax, just "strengthen management", not "new tax", so there is no reasonable place.

Tax rules become a stumbling block

Small and large numbers, high tax costs, this is always the main reason for the difficulty of taxing shop. Zhang Pedong also frankly, because these individual shop no business registration, no entity store management, operating data, electronic revenue and expenditure, distribution area wide, to "manifested", "localization" of the supervision of the work brought great challenges, the implementation of tax collection and management faced difficulties, high supervision costs, small amount.

Special researcher of China e-Commerce Research Center winning Education CEO Tripper that time point should not be a problem, has matured; the difficulty lies in: first, technical problems, tax rates, the determination of tax base, the division of tax subject, such as Taobao 7 million shops, it is impossible to cut; second, the tax system, The scope of the electric business is cross-regional, the first is the issue of how to distribute the state tax and the local tax, followed by the seller's registration and how to distribute the purchase of the buyer.

About tax rates: industry insiders believe that online shop tax should be the same as the line, the monthly sales of less than 20,000 tax-free. Small-scale taxpayers apply to a 3% tax rate, and the average taxpayer applies to a 17% tax rate. 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.

Abroad, there is disagreement on whether to tax online transactions, of which the United States and Europe are the most divided. Europe's view is that if the sale of physical goods, shop should be the same as physical stores, "no difference" tax. In the case of transactions of non-entity products, some people think that should be tax-free, and others that should be referred to the physical goods tax. The United States is more inclined to tax exemptions, and they want to promote e-commerce through tax exemption.

However, online shopping is a new thing, it has led to a number of industry development and employment, involving a number of individuals and miscellaneous. Therefore, even if the shop tax is appropriate, in the employment, his industry, income, how to balance the tax on the time, tax rates, the determination of the subject of tax and other rules and standards, still fully test the wisdom of decision-makers.