Li Linjun: Taxing individual electric dealers is a trend

Pick October 25, in the 2013 China Tax Law Forum, the vice president of China Registered Tax Association, the former State administration of taxation, Li Linjun said that taxation of individual electricity is a trend, but to seize the opportunity and strategy. He says the management of large numbers brings opportunities for future tax collection.

The relevant officials of the State administration of taxation also told our correspondent that there is a misunderstanding about the taxation of electric dealers. In fact, whether the entity shop, or shop, in the tax law status is consistent: As long as meet certain conditions, all need to pay taxes. There is no policy barrier to taxing electricity dealers, but the reality of tax collection is that it is impossible to tax all online stores.

According to the Ministry of Commerce data show that 2012 China's network retail sales of more than 1.3 trillion, an increase of 67.5%, accounting for the total retail sales of consumer goods 6.3%.

The rapid development of electronic commerce brings great challenge to tax collection and management. Li Linjun said, like the day cat, its online many brands, there are physical stores, have carried out tax registration, online sales under the basic taxes. But there are loopholes in the collection, and some businesses do not include online sales.

and similar Taobao individual shop consumer-to-consumer, it is more difficult. Taobao last year's sales of 800 billion yuan, occupy the bulk of the network retail, but among them skyrocketed did not carry out tax registration.

Li Linjun said that more and more individual electric dealers to carry out large transactions, the future online transactions will be bigger and larger-from the trend is to tax.

However, the chief editor of the China Tax report Liu Zo, director of the Tax Institute of the former National Taxation Bureau, said that the cost of taxing a large number of individual electric dealers is larger, serious levy, may not receive how much tax, and now for large enterprises still have a lot of tax loopholes, rather than stare at individual electric quotient, still better stare at large enterprises.

In addition, many online shops do not meet the standards of taxation, like many individual shops do not pay taxes, in some ways is a loophole in management, but this practice is very common in the world.

There is no timetable for whether individual electric dealers are strictly levied or when they are introduced.

Li Linjun further pointed out that the individual electric dealers to solve the problem of tens of thousands of families, if immediately compulsory tax, will affect employment. This problem needs to be decided by the State Council, the timing and strategy of the levy should be well grasped.

Liu Zo that many individual electric dealers are very small, to solve employment, to reduce the burden on the government is a good thing. With the expansion of these shop size, the need for promotion, there will be more customers have the demand for invoices, and so they grow up, the natural need for tax registration.

The development of information technology has caused the expansion of network transactions. The information management technology in the large data age will also be convenient for tax authorities to tax. Liu Zo said that the large data era, when the tax authorities and banks, businesses and other networking, master more information, tax collection and management will be a good time.