Network invoice next month to implement the electricity business tax: the Wolf?

Personal shop "tax era" is coming?

March 7, the State administration of taxation issued the "Network Invoice Management measures" (hereinafter referred to as "method"), announced from April 1 onwards, the implementation of the use of online invoices, and the trial of electronic invoices. The move is interpreted by the industry as consumers can ask the Internet merchants to purchase invoices, is "online shop is about to levy tax" an important precursor.

And recently in the national two sessions, the National People's Congress, Step-by-step high company chairman Wang filled with the "E-commerce Tax Collection and Management Act (draft)" (a total of 36), the form of a motion submitted to the NPC.

Jindong, the chairman of Suning, also suggested that the tax department should study the way of taxation, evade tax evasion from the system level.

In this respect, the State Administration for Industry and Commerce party secretary, Secretary Bohua recently said: In order to better adapt to the current rapid development of electrical business, the current state administration of industry and Commerce led the launch of the "Network of commodity transactions and services Regulation" has been amended, the regulations have been included in the State Council of the

Electronic invoices will be expanded for trial

Zhongkai, 26 years old, operates a shop selling decorating materials in Taobao, business is long, life is still chengyi, but recently about "shop may be taxed" the argument let him worry.

"Online tax is a matter of sooner or later, the department concerned is drooling, and the more the bigger the cake." In fact, the tax department has had some contact with me, half-truths, implying that the future tax is inevitable. "The Wolf" is coming closer and nearer. "Zhongkai said.

November 2011, Small micro-enterprise business tax, value-added tax starting point to improve the monthly turnover of 5000-20000 yuan to start levying. According to the state tax department's interpretation, whether online transactions or traditional transactions, as long as the occurrence of taxable transactions, should be declared tax.

In the understanding of many network shopkeepers, annual sales amounted to 240,000 yuan, it is likely to become the starting levy line. "I'm sure I won't get away with it." "Zhongkai that the" method "after the introduction of the purchase of invoices will be more and more, and the invoice is a basis for the tax," if any day really began to pay taxes, then I'm sorry customers, must be price increases, wool out of sheep, can not let me lose it. " ”

In accordance with the provisions of the scheme, in accordance with the requirements of the invoice management, the tax authorities may entrust other units to open the network invoice through the network invoice management system according to the regulations of the IRS, and the tax authorities in the province shall, in the circumstances of ensuring that the electronic information of the network invoice is correctly generated, reliable storage, verification and security only Electronic invoices can be piloted.

In accordance with the interpretation of the measures, the units and individuals issuing invoices must truthfully issue online invoices, not to use network invoices to lend, transfer, falsely open invoices and other illegal activities.

Central University of Finance and Economics, vice president of the School of Taxation, Liu Heng believes that the implementation of the relevant methods of network invoices, means that consumers can obtain shopping invoices to Internet merchants, to ensure the legitimate rights and interests of consumers, "in addition, the network transactions in the invoice management is an important precursor to the taxation of electronic The country is likely to speed up the introduction of tax-related trials and policies. ”

However, the Guangzhou tax authorities have said this is misreading, the "method" with the shop open invoices are two different things, just clear the legal status of online invoices.

In fact, as early as 2009, the Guangdong government tax pilot Invoice online application system, local Enterprise login online application system, input billing information, the system can automatically generate invoice number, query code and other information, together with the invoicing content printed on the blank invoices, the enterprise's invoicing data immediately transferred to the tax authorities.

"At present, the IRS has used the network invoice management system, such as value-added tax, local government invoices are also online version." Jiangsu Taizhou Tax Department people told the Times weekly.

"The approach" on the one hand is to promote the electronic process of invoicing, on the other hand, also covered the network sellers. However, the electricity business development ticket already existed, like settled in Jingdong, excellence, the cat, such as the business of the seller, itself is registered entity companies, have done more norms, to the invoice to open, the problem is Taobao small sellers, turnover is very small, many also have no business license, to develop the ticket, the operation of a certain degree of difficulty. Dong, a lawyer at two high law firms in Beijing, told the Times weekly.

Strengthening supervision is the general trend

The rapid expansion of the electric business, so that the tax is inevitable. Data show that in the past decade, China's E-commerce retail transactions with an annual growth rate of more than 40%, rapid development, the total size of 2012 transactions has reached 1.2 trillion yuan, accounting for the total number of social retail goods 7%, equivalent to the national chain hundred strong annual sales total.

In the national two sessions, Wang said, compared with the physical shop, online shopping "Do not open invoices, not taxable" has become a latent rule, which is unfair to the entity retail, and said that the business of Alibaba network platform operating in 2012 tax leakage, the cost of more than 35 billion yuan, the national platform-type electric dealers more than 100 billion yuan.

Taobao responded to queries about the source of the data and asked for an open investigation and investigation, saying: "We are not opposed to taxing electricity, but we are against taxing it at this time of day." ”

Taobao responded that the current 94% of Taobao Sellers annual turnover of 240,000 yuan below the majority of the tax is not within the scope. Businesses that meet the tax requirements have started paying taxes online.

On the so-called electricity business tax evasion 100 billion yuan, the IRS deputy director Song Lan responded that this statement did not in-depth investigation, the enterprise itself is impossible to judge this matter, the next such a conclusion a bit blind.

Song Lan said that at present, the IRS is investigating the taxation of E-commerce, will be improved from the system, both to promote development, and healthy development, but also to meet the tax obligations.

In fact, as early as last year, the Ministry of Finance and other eight ministries decided to launch a network (electronic) invoice application pilot in 22 provinces and cities. The sixth article clearly said, "promote E-commerce based transactions, online payment, logistics Information Network (electronic) invoice application." "has already opened the network invoice the target point clearly to the electricity merchant transaction."

All indications are that the electricity business will be increasingly standardized and strict.

Tax details difficult to implement

"Online shop does not tax, the entity businessmen feel unfair, this can be understood, but to ensure fairness, the real business can be cut taxes, rather than the government to their own plate more than a piece." I do not support any new tax levy without the consideration of the National People's Congress. If the NPC wants to levy new taxes, it should consider the multiple relationships between the shop and the physical stores, between the shop and the consumers, between the government and the enterprises, not to mention the levy. Niezmin, a researcher at the Shanghai Institute of Finance and Law, said to the Times.

In Niezmin view, the reason why shop goods cheap, because the traditional tax model is not adapted to the network form, unlike the physical store, often be excessively taxed, "on the shop tax relief, not only to expand domestic demand, but also contribute to the prosperity of the entire market." ”

In fact, at present, Jingdong Mall, Suning easy to buy, Dangdang, Amazon China, such as most of the independent marketing network business platform, have a perfect tax system, slip through the many Consumer-to-consumer small sellers, "big sellers behind the physical store operation, should be taxed." However, many online shops have physical stores online, the goods sold on the Internet does not appear to be taxed, but in the real store levy of the fixed business tax, has included this part of the commodity taxes, the so-called net business tax evasion 100 billion of the argument is very doubtful. "Niezmin said.

Niezmin suggested that if a tax is levied on small sellers, it should further raise the levy point, "shop most of the thin, if the annual sales reached 240,000 on the levy, the shopkeeper's profits may not be 20,000 yuan, and no spare spare part to bear the tax, even the big sellers, profit margins are not high, because online, buyers easy price, commodity prices are not high, The starting point is not considered to be raised to 500,000 or 1 million dollars, which is better. ”

Dong that China's tax burden is generally high, in the case of the taxation legislation system is not straightened out, should be the overall burden, in his view, in addition to a number of physical stores outside the big shop, to a large number of small sellers tax, there is a risk of loss, "Just like in the night market stall, the tax authorities deployed a large number of human and material resources, to visit stall verification, The cost of taxation is far greater than tax revenue, nor is it necessary. We must set up a levy. ”

Chong, assistant dean of the Financial College of the Central University of Finance and Economics, said to the Times weekly, "Taxation of electricity dealers is understandable, after all, this market has been very large, it should be included in the regulation, but it does involve tax costs, one to verify the implementation of store transactions and profits, is not realistic ”

Online tax, there will be many questions. For example, did not carry out the industrial and commercial registration of Taobao small sellers, invoices can be Taobao on behalf of open? And because Taobao and other electric dealers grasp the seller's trading volume information, online shop tax can be levied by Taobao, or by Taobao with the tax authorities levy?

"At present, let Taobao levy is not realistic, for example, on Taobao often happen to return goods, this is a lot of work, if you let Taobao for each refund to make clear, increase the cost who to bear?" Dong said.

Shop tax, where to go, may still be debated.