Personal tax number shop to tax, transaction information collection is difficult

The revised draft of the administrative law of the People's Republic of China on the administration of taxation (for soliciting opinions) (hereinafter referred to as "Draft of soliciting opinions") is a new public issue although only 2 comments were lost in last year's version, the proposed "Tax identification number" system will again levy "personal shop" The topic was pushed to the forefront of public opinion.

In this respect, Taobao public relations manager Zhang Peng told South all reporters, "at present this is just for the draft, we Taobao on this also can not express the opinion, once become a reality we will be according to the law to implement." ”

Personal tax number shop to tax

"When the shop began to tax, this is not in the hands of Taobao." Taobao can do is to work together with the network, the tax time and amount appropriate to relax. Jack Ma, the chairman of Alibaba Group, has said that while the state does not collect taxes, the net trader should put the tax aside, and not pay taxes is only a reward and dividend.

It now appears that the policy dividend cycle will be over. In accordance with the recently issued draft of the State Council's Legal Affairs Office, 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 "the taxpayer to sign a contract, agreement, pay social insurance fees, real estate registration and other tax matters, The taxpayer identification number shall be used. ”

Moreover, the draft has increased the content of tax on online transactions in several chapters. For example, the taxpayer engaged in the network transaction should be in the homepage of their website or engaged in business activities of the main page eye-catching position public tax registration of the publishing information or electronic link identification, and the network trading platform to the tax authorities to provide E-commerce traders registered information.

Prior to this, "Taobao personal sellers do not register business enterprises, in the corporate tax system, if the implementation of the tax ' id ', Taobao sellers of tax supervision problems can be solved." "Shi Zhengwen, director of the Research Center for Finance and Taxation law, told the south reporters, China's main tax payers in the past is the legal entity, income tax is levied on behalf of the withholding, but this for a lot of people can not be qualified self-employed income supervision difficulties, it is difficult to adjust the role of distribution on the macro Therefore, the core purpose of this draft is to emphasize the status of "natural person" as the tax subject.

Overall, the "Draft of the request for comment" mainly four changes are more obvious: 1) The electricity business needs to open the tax registration; 2 emphasizes the legal effect of electronic voucher; 3 The taxpayer and the third party related to tax should disclose the relevant tax information according to the stipulation; 4 The tax authority has the power to check the tax situation of the electric dealer.

In this regard, Taobao public relations manager Zhang Peng told the south are reporters, the current Taobao, cat for the seller's qualifications and tax methods are official website is identifiable information. "At present, this is just for the draft, we Taobao can not express their views, once it becomes a reality, we will follow the law according to the rules to implement." ”

Transaction information acquisition is difficult

In fact, personal shop tax from 2012 Taobao trading volume breakthrough trillion began, became the focus of attention. While the governors take into account the development of the network market and the need to promote entrepreneurial employment, but also for a period of time for those who do not yet have registration conditions to relax access conditions for natural persons.

Last October, the state increased tax support for small micro-enterprises, the monthly sales of less than 30,000 yuan value-added tax small taxpayers, exempt from value-added tax, the monthly turnover of 30,000 yuan below the business tax taxpayers, exempt from business tax. In other words, the annual sales of not more than 360,000 Yuan shop, can enjoy this preferential policy.

According to the data published by Alibaba, at present, 95% of Taobao sellers turnover in 240,000 yuan below, most of the tax can not be within the scope, and the size (monthly turnover of more than 100,000 yuan) of the sellers, most of them have been registered as legal persons, settled into the day Cat Mall, through the day Cat Mall very strict entry Qualification examination threshold , provide business license and tax registration certificate, accept the country's business and tax registration of strict supervision.

Moreover, the south are interviewed more than Taobao individual sellers have said Taobao Bill can ' do account '. "Generally do not provide customers with invoices, transaction bills into the private account, can not see the real data." "A Taobao seller told reporters that the electricity business cannot be treated in the same way as the real economy. "The current annual sales of more than 800,000 value-added tax tax point 17%, most of the electrical business is not up to this gross margin." ”

Therefore, if the individual sellers tax, must be such as Taobao, such as Third-party Platform information disclosure cooperation. "But the buyer information is undoubtedly one of the most valuable resources of the platform, the disclosure link is still more complex." "Guangdong Province, Deputy Secretary-General of the Chen Jiandong told the south are reporters, individual sellers tax like the self-employed under the line, roadside stalls, in addition to the reform of the tax law, the need for regulatory departments to cooperate."

Similarly, "the current personal form of Agent micro-business number may be tens of millions of levels, there are registered companies may have 50,000 or so, the turnover is basically million." But many of the micro-dealers in the micro-letter to do the display, and then through the personal bank account transfer, this data is not on the micro-letter, so it is not disclosed. "The famous micro-business analyst Fang Yu also told the south reporters that the current regulator on the micro-business does not have a viable method of taxation."

Industry view

At present, our country can only rely on the natural person's year-end active declaration, which will lead to less reported under-reporting, who do not want to pay more. So a third party information Disclosure Unit is required. It is the financial institutions and administrative organs that are qualified to undertake this third party subject. The former has the information record of the taxpayer's transaction, and the latter has the taxpayer Real Estate registration certificate (Housing Bureau), the Import and export product certificate (Customs) and so on, may cover the taxpayer most tax-related information. At present, the government information does not have the network sharing, the interactive use, greatly reduces the information value, must implement the direct taxation mechanism, needs the entire government department net system to get through.

Shi Zhengwen, director of Finance and Taxation Law Research Center, ———