Relevant departments have been concerned about this issue, and actively study the countermeasures

In the network interview held by the News center of the NPC and CPPCC, Zhang Pedong, deputy director of Commerce Department of Mofcom, said that the relevant departments had been paying attention to the problem and actively studied the countermeasures.

Zhang Pedong said that paying taxes according to law is the duty of every citizen and enterprise, and the tax law is applicable to traditional enterprises and e-commerce enterprises. It is inaccurate to simply say "no tax on Taobao and other electricity dealers". Because, this should distinguish the electric dealer's identity, here said the tax object, should be refers to the personal status in Taobao and other platforms operating on that part of the electrical business. Because these 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 us "the localization" the supervisory department work.

So it seems that the state of the C-shop sellers tax (in essence, to the Consumer-to-consumer model of the electricity business tax increase) has become an inevitable trend, the scheme is only a matter of time, we can not avoid this topic.

Should the small sellers be taxed?

This is the starting point for us to discuss this issue. On this issue, the two councils on behalf of members of the relevant proposals, the State tax development agencies to draw up relevant regulations, must be from the time the seller's business situation.

In the senior Electric business manager Huang Jo "Out of the electric business Dilemma," a book, this reflects a real Taobao sellers survival status:

"In Taobao, we always say there are many sellers, but the actual situation is Taobao buyers distribution of about 2% of the sellers really make money, 20%-30% of the sellers just barely live, and 50%-60% of the sellers is a hard, white paste into the time and goods, and finally fruitless." Not long ago, I thought the secretary wanted to go to Taobao open a mother and child shop, their own money into the 9000 yuan of goods, Taobao sold 3 months, probably only sold 3-4 single. What if you can't sell more than 8,000 dollars? Have to send a friend. Former Alibaba founder Lu Zhiban revealed, Ali now open shop Taobao sellers have 9.5 million, of which more than 3 million sellers shop has stopped, the remaining online shop has 80% in the loss, we say the loss refers to the cost of investment compared to sales. Only about 10% of the net shop flat, the real money is only 10%. ”

See here, perhaps many are in the development bottleneck of the sellers deep experience. From the point of view of the state, to increase revenue, standardize Taobao business and to tax the seller is understandable, but also must be based on the survival of Taobao sellers. For now, taxing small sellers is adding to the gloom and making their electricity business harder. Even if it is, is it the seller who is making money for the small part? However, for such a small number of individuals, it is difficult to achieve the purpose of taxation, the deployment of the tax resources are not worth it.

Ignore the above situation, must be taxed, then how to levy?

China now has 19 major categories of taxes, from the operating point of view, value-added tax, business tax, corporate income tax these three kinds of tax is the main face of enterprises. Therefore, if the Taobao small sellers as a corporate nature of the general taxpayer (in fact, most of the small sellers are self-employed, not in the business sector to register), to the above three kinds of taxes on the conditions of taxation to start to see feasible?

First look at value-added tax, theoretically value-added tax is a commodity production, circulation, labor services in a number of links in the new value or the value-added of goods levied a turnover tax. Its taxable amount equals the difference between the sales tax and the input tax. Back to the main taxpayer, most Taobao sellers are not within the scope of tax (even according to "regular quota collection", most sellers do not reach the "accounts management interim measures" provisions of the book set standards, difficult to audit levy), mining sales model of this part of the small sellers, there is no standard financial system, Therefore, in the purchase duty this link can not be tax in accordance with the provisions of the low reduction, which will be repeated taxation. And that part of the sales model of small sellers, and did not directly complete the commodity circulation of this link, its profit from the manufacturers return point, so does not meet the VAT tax conditions.

Then look at the business tax, which is based on the full amount of operating income as the basis for tax, the individual taxpayer tax part of the personal transfer of intangible assets or sales of real estate to obtain the full price and cost. In fact, Taobao sellers are most of the activities to provide tangible merchandise transactions, not business tax within the scope of the provisions, so this direction is not.

There are also in the direction of enterprise income tax levied, according to the provisions of its taxpayers must be domestic enterprises or individual-owned enterprises, mainly for the enterprise has realized profit (another situation is three consecutive years of loss but not closed, the tax authorities will be the enterprise "long-term deficit" as the basis for the enterprise income tax levied on the enterprises. In fact, most of the small number of individuals do not meet the relevant rules. Even if it can be considered a tax subject, most sellers are at a loss, 25% of the enterprise income tax can only wait until the surplus, it also has to make up for five years after the loss of the essence of the levy, if the "long deficit does not fall" as a result of the imposition of tax, the tax staff will increase the workload, so the implementation of this

Perhaps you could consider levying it in the direction of personal income tax? Taobao sellers as a taxpayer is not controversial, the difficulty is that part of the seller's personal income is not the same as salary compensation by employing units to pay the time, that is, they need to voluntarily declare. Most buyers are under pressure to declare their own reality?

In conclusion: The state to the Taobao sellers tax, the current tax tax direction is not the ideal plan, or will be based on the actual situation of electric dealers to open up new taxes.

Tax Taobao sellers, solve the essence of the problem?

From the standpoint of the State of justice: to Taobao sellers tax, in addition to increase revenue, no outside the norms of market order, to promote the legitimate business of sellers, to achieve fair market.

In fact, Taobao sellers tax is not the root of the road, not based on the survival status of sellers. Play a very inappropriate analogy, Taobao sellers are roadside unlicensed stall hawkers, out of a livelihood, only in the urban management of the difficult to survive, in this case to their tax, and bully "protection fee" What is the difference?

Then apply the official accent of Taobao sellers tax: "As a new industry, the state regulates the competition mechanism of the electricity quotient, at the same time, to a certain extent, should be supported by the policy, blindly put forward to tax the electricity dealers, in fact, with the government in recent years to promote the" structural tax policy " ”

"Exorbitant taxes and levies like Tigers" believe that the footsteps of history will not regress!