Most personal shops still don't have to pay taxes

Yesterday, the State Council's legal office published the "People's Republic of China Tax Collection Management Law revised draft (draft)", the "opinion draft" in last year's version of the cut off 2 comments, but in a number of chapters to increase the content of online transactions tax.

The "opinion draft" increases the content of tax on online transactions in several chapters. For example, the taxpayer engaged in the network transaction should be in the home page of its website or the homepage of the business activity to make public the posting information of the tax registration or the electronic link identification, and request the network transaction platform to provide the tax authority with the registration information of the E-commerce trader.

Since last October, the state to support small micro-enterprises, the monthly sales of less than 30,000 yuan vat of small taxpayers, exempt from VAT and business tax. According to the data released by Alibaba, 95% of Taobao Sellers currently have a turnover of less than 240,000 yuan, most of them are not in the future tax range. And a large number of sellers are registered as legal entities into the Cat Mall, to provide business license and tax registration certificate, the state's business and tax registration of strict supervision.

This shows that the State Council's legal system office is not entirely for taxation, more is to strengthen supervision. According to Alibaba data, Ali nearly two years in consumer protection and anti-counterfeiting investment has been more than 1 billion yuan. 14 years ago three quarter, Alibaba handles 6 million infringing merchandise link, handle infringement intellectual property case more than 1000, involved the amount of nearly 600 million yuan. Cai Lei, vice president of Jingdong Group, has said:

Many consumer-to-consumer individual shop does not have the business registration, does not have the entity shop management, the management data, the income and expenditure electronic, the distribution area is wide, has brought the huge challenge to the supervisory work.

Therefore, the taxpayer identification number and the trader registration information will make the personal shop online transaction more traceable. At present, the State has launched a comprehensive pilot electronic invoices and electronic accounting files, Beijing East has issued about 20 million electronic invoices. Taobao has said it will be in the future with the relevant policy implementation. Taobao has been the target of the 2012 proposal to levy a personal shop. However, at present, more and more friends Circle "micro-quotient" appears, the future of regulatory difficulties should not be Taobao.

And the meaning of this draft is not just to tax the individual shop.

According to the draft, the state will implement a unified taxpayer identification number system, the tax department through the taxpayer identification number for tax management, to achieve full social coverage, requiring "taxpayers to sign contracts, agreements, pay social insurance fees, real estate registration and other tax-related matters, should use the taxpayer identification number." "Enterprises, citizens and other taxpayers need to develop a unique and lifelong identification of the identity of the digital code." This means that taxpayers will hold their own digital code for life, similar to the second "id" of their taxes.