Shop tax in the future or spread to the national industry said tax lack of basis

CFP to tax the future or spread to the national tax Department in Guangzhou, the relevant people said shop to tax a few days ago, the National Tax Bureau of Wuhan issued a domestic first personal shop tax, Taobao ladies shop "My 1%" tax more than 4.3 million yuan, including value-added tax, corporate income tax and late fees and so on.　　According to media reports, in Wuhan Taobao crown above the shop will be included in the city's tax collection and management scope. Some analysts say some potential tax stores may be relocated from Wuhan, and the policy will be followed by other regions.　　And the Guangzhou National Tax Department related personage also said that the shop must tax. Wen/journalist He Ying, Godan, Sodongdong controversy 1: Whether tax collection will lead to legal disputes at present, our country has not promulgated to the network merchant tax specific method, to the tax target and the standard also has many controversies, this time the Wuhan National tax main collects is the VAT and the enterprise income tax.　　However, some shops are opened by individuals, not registered in the Trade and Industry Bureau, what is the standard of tax collection? And yesterday, the reporter called Wuhan State Tax Bureau, a staff member told that as long as in China engaged in sales, processing goods and other acts should be taxed, online shop should also pay the relevant tax, in which the self-employed only pay value-added tax, the general taxpayer applies the tax rate of 17%, and the nature of business in addition　　Enterprise income tax should also be paid, with a tax rate of 25%. Controversy 2: Whether it will make shop disguised online shop to increase the operating costs, the future shop or through a disguised price adjustment or other ways to digest this part of the cost.　　However, if the price increase, it will weaken the competitiveness of online shop, the message undoubtedly further affect the survival of the shop.　　Controversy 3: Can the extension of the national tax on Wuhan is limited to crown-level sellers, the future of the target will be extended to all commercial tenants, other places will be emulated?　　Guangzhou tax authorities yesterday said that the online shop must be taxed, as long as domestic transactions have to pay taxes.　　But the industry generally believe that online shop tax is difficult to simply "copy" the promotion, because a lot of network operators are not registered in the Industry and Commerce Bureau, the collection of relevant taxes and fees are not based on, and the network to buy the platform sales data is difficult to real statistics.　　Experts point of view taxation has legal basis tax people also pointed out that the country has not issued a specific tax on the shop, but according to the tax law, all the transactions occurred in the Territory should be taxed.　　Before the discussion that the shop levy has been difficult to do, because the lack of physical address, but July 1, 2010, "Network Commodity transactions and related service behavior management interim measures" after the implementation of the online shop into the "real-name" era, analysis that this for online shop tax provides a prerequisite. How to determine the standard of online taxation? The Financial Research Center of the Chinese Academy of Social Sciences Zhang Bin said that the current tax law has a clear stipulation, for corporate enterprises, can be taxed according to enterprise income tax, if it is an individual, you can levy a tax according to the operating income.　　Sales of goods, there are clear value-added tax provisions. Zhang bin thinks, to shop, "to levycan still be levied. It is only when the amount is small that it may not be up to the starting point of the VAT, and the tax authorities will face a lot of taxpayers. "There are disagreements about whether or not to levy international tax on online transactions is divided internationally, of which the United States and Europe are the biggest differences." Europe's view is that if the sale of physical goods, shop should be the same as physical stores, "no difference" tax. In the case of transactions of non-entity products, some people think that should be tax-free, and others that should be referred to the physical goods tax. The United States is more inclined to tax exemption, "they want to promote e-commerce through tax exemption." Zhang Bin said.