It's fair to levy taxes on electricity dealers.

The development speed of the Chinese net buys is leading in the world, take this year "double 11" for example, the electronic commerce turnover record again. For consumers, price advantage is one of the most attractive factors for online shopping compared with traditional business, which has similarity in the world. The U.S. Department of Commerce has published a survey that compared to traditional businesses, the prices of goods sold by electric dealers are usually low 7%~16%, and this difference is partly due to tax differences.

What is the difference between taxing electricity dealers and taxing traditional businesses? Zhang Bin, a research fellow at the Chinese Academy of Social Sciences, said that at present, China's net purchase tax does not change the existing tax framework, for online shop, in addition to the turnover of the starting point and incidental second-hand transactions, the rest should be paid business tax, value-added tax and income tax. "In the future, it is necessary to make clear the relevant rules on the basis of full argumentation." Zhang bin said that the future tax policy should not only be reflected in the collection of fairness, but also "water to fish", the use of preferential tax policies to encourage and support the development of online shop.

According to China's current tax law, value-added tax and business tax starting point for the monthly 5000~20000 yuan, various policies. A business enterprise with a cumulative turnover of less than 800,000 yuan for 12 months is a small taxpayer with a value-added tax rate of 3%, more than 800,000 yuan as a general taxpayer and a tax rate of 17%.

From the profit part, if it is self-employed, should be in accordance with the 5 level of excess progressive tax rate to pay personal income tax, monthly income of 15,000 yuan below the payment of 5%, more than 100,000 yuan to pay 35%, enterprises need to pay 25% enterprise income tax.

Li Junling, vice president of Alibaba Group, said: "At present more than 95% of Taobao are" small sellers ", that is, the tax starting point below the individual merchant. "From the cat registered users look, the general business registration information can be registered cat sellers, belong to the" big seller ", its online purchase part and the real store sales part of the combined tax.

According to Peking University China Center for Social and Development Research and Taobao Ali Research Center in January 2012 ~2012 June, to Taobao market individual store for the research object, Taobao sellers type did a survey. From the scale, nearly 50% of the sellers do not hire people, 70% of the sellers for part-time operation, the average opening time of less than two years, the initial investment generally less than 5000 yuan, the cumulative investment of less than 30,000 yuan.

In recent years, China has been introducing policies to standardize online shopping from the technical and policy levels. July 1, 2010 China has officially launched the "Network of commodity transactions and related service behavior management interim measures", the domestic shop began to enter the era of real-name system, for tax collection and management further cleared up obstacles.

In mid-May 2012, the National Development and Reform Commission issued "on the organization of the national E-commerce demonstration City Electronic Commerce pilot Special Notice", at present, has been approved to carry out the pilot electronic invoice has Chongqing, Nanjing, Hangzhou, Shenzhen, Qingdao 5 cities. This means that the relevant ministries have been in the brewing phase of the electronic invoice promotion work began to formally enter the actual operation stage.

Because of the virtual nature of online shopping, compared with traditional business, whether there is a greater difficulty in tax collection and management? In this respect, Zhang Bin said, in fact, net purchase tax to use the existing tax framework can be completed, in the specific collection and management there is no technical obstacles.

"Not only there is no obstacle, but can more convenient collection and management, each enterprise's operating scale, turnover, etc. have detailed data, and access to these data in the traditional business needs tax authorities pay a higher cost of collection and management." "Li Junling said.

Some experts believe that the future can be differentiated tax, to give small sellers appropriate support, for example, according to the shop industry, size, sales, adopt different tax rates or policies.

"Fundamentally speaking, the development of E-commerce is service and integrity," Li Junling said. Therefore, he suggested that from the shape of corporate integrity image and improve service quality, even if the temporary loss of price advantages, online shopping still has a convenient, intuitive and other competitive advantages.