Original crime and taxation of shop

Shop tax is not a fresh topic, is now again pushed on the cusp, the reason is that a common three golden Crown (Taobao level, means that the total number of orders over 100,000) online collection of tax on up to more than 4.3 million (including fines), the amount of a large, naturally attracted concern and controversy. The controversy focuses on two areas: Is it a tax collection? The second is the tax is too high?

From the national tax law, the 1th is no dispute, as long as there are operating activities in the country to generate income of enterprises and individuals should pay tax, which is as a citizen and enterprises should do their duty. That is to say, shop tax is sure to collect, the reason why there is such controversy, the root cause is the first shop to Consumer-to-consumer mode of development, is an individual sales of personal. In such a development context, the question of the tax enforcers arises:

1, the tax-oriented individual number of large and dispersed, hidden in the shop behind, no search, tax costs too high? In fact, this problem is not difficult to solve, after all, these large number of online shop more than 90% are through third-party payment tools-the payment of Bora to trade, through Alipay Direct tax deduction is the most straightforward way to solve the problem. Think of this method is not difficult, in the implementation level and technical difficulties are not very small, but why did not achieve?

2, according to the personal income tax to collect, or according to the enterprise income tax to collect? The individuals who open the shop are not in the regulatory purview of the business sector. To tax the need to require precursors business license to become self-employed, so that roadside stall vendors to deal with the business license is very difficult, not to mention is where the operation is not sure of the net shopkeepers, in accordance with such a way of thinking to tax the discussion and the plan will ultimately only be dead. To solve this problem is still not difficult, if it is personal certification on the basis of personal income tax collection, is the enterprise certification in accordance with corporate income tax collection.

Why these two seemingly easy to solve the problem has been suspended, the root cause of the shop is born with the original sin!

The original sin consists of two parts: one is low price and the other is fake.

When it comes to the low prices of online shops, it is obviously much more difficult than online to look at the tax on traditional businesses. I have seen many programs on tax law, and many cases have been how to persuade successful companies to pay taxes, how to use the same means as the police to make tax evasion enterprises or individuals honest tax or active 认罚 and so on. Shop's low price will be offline under the traditional enterprise sales to the line, gradually cultivate consumers in the online shopping habits, but the habit of training obviously need more time, if the beginning of the tax, shop low price competitiveness, sales transfer difficulty increase, online shopping habits can not cultivate, So the future to achieve the previous mentioned through Third-party payment tools to pay the treasure Direct tax deduction is more impossible to talk about.

So the tax enforcement agencies are far more far-sighted than we think. Now that China has hundreds of millions of online shoppers, some goods are even more expensive than offline physical stores, they still choose to buy online, on the one hand, in the purchase of online goods can not immediately to the physical store parity, on the other hand, consumption habits have been developed, This is based on the diversity of the network can be quickly selected (nearly 3 million stores, hundreds of commercial shopping malls to choose from, at least one hours can go to dozens of shops, browse hundreds of types of goods, convenience (home delivery) and security (online payment or goods to the POS machine payment, do not use cash).

Although the net purchase of sales only about 2% of the traditional retail industry, but its strong consumption trend has been formed, enterprises and individuals through the network to sell goods and services also become the preferred way of thinking, this opportunity to choose some sales million, tens of millions of million or even hundreds of millions of online shop for the pilot tax is understandable This will not have a devastating effect on the healthy and rapid development of online shopping. Wuhan, the more than 4.3 million-yuan pay tax on clothing shop sales nearly 200 million yuan, have hundreds of employees, registered entity companies, their clothing commodity prices than the line in the next year, many of the physical stores are high, but this does not affect the consumption of users there, because through the network of sales, sales of goods in a wider area, style update faster, In addition, the price sensitivity of the clothing itself is relatively low and difficult to parity.

In addition, the tax amount accounted for only 2.15% of the sales, but also included a fine, coupled with the event on the shop's publicity and dissemination of the effect, this tax pay is clearly worth it! It is estimated that the traditional enterprises to calculate this account, more aroused the enthusiasm to accelerate the march into E-commerce.

The original sin of the fakes became irrelevant under the premise of the first original sin. After all, to the sale of fake individuals or enterprises to tax, no matter from which point of view, it is doomed to the online shop tax can not be across through third-party payment tool deduction.

But two of the shop's original sin will not make the tax stagnation forever, through the pilot, low tax points and the choice of some commodity category of the way to gradually promote the tax, while the reform of the tax law has become more feasible, this is to trade through the traditional line of business from the competition level is also fairer. And with the emergence of the O2O (online to Offline) mode of maturity, offline business and online trading gradually merged, will inevitably lead to the existing tax system to achieve offline and online unification, the state is bound to upgrade through the network and technology to achieve lower costs and faster access to tax revenue, Adapt to the situation to reduce the enterprise and individual business tax, and truly reduce the cost of business operations!

If this is the case, the shop tax can be seen as a sign of the reform of the tax system quietly, such a reform is obviously beneficial to the three parties: for consumers (the gradual elimination of fakes, business step-by-step norms, tax increases to improve infrastructure construction), conducive to enterprise (tax rate significantly reduced, Enhance the competitiveness and profits to increase new products and services research and development, in favor of the country (reduce tax costs, reduce tax evasion to expand the scope of taxation, tax increases).