Tax should be levied on electricity dealers and electronic invoices should be promoted

This newspaper Beijing News "I may have stabbed a hornet's nest, but as a National People's Congress, to all the Chinese entities shop billion employees responsible for this bill must mention." "March 4, the NPC representative, step-step High commercial Chain Co., Ltd. chairman Wang said he will be submitted on the enactment of the Electronic Commerce Tax collection and Management Act." His reason is that at present, the industry and Commerce, tax department of the supervision of the electricity business is basically in blank, over time, the competition will obviously adverse to the physical shop, "ultimately to rely on the rules to solve the problem, let both in the same starting line competition." ”

Now, online orders, express delivery has almost become the city's main white-collar shopping model. Data show that at present in China, One-fourth of netizens use internet shopping. In 2012, the total number of electricity dealers in the whole society exceeded 5 trillion yuan, and it was increasing at an annual rate of more than 60%.

Wang filled in the survey found that, compared with the physical stores, online shopping "Do not open invoices, not taxable" almost become a latent rule. The lack of laws and regulations, the limitation of technical means, and the weak tax consciousness of operators and consumers make the supervision work difficult. Shanghai Quality and Technical Supervision Department published a network shopping survey results, investigators from 7 high-profile sites to buy 58 kinds of toys. Among them, only 21 kinds of invoices can be issued, accounting for about 30% of the total, in addition to the irregular and unsigned receipts, handwritten receipts, invoices, there are 13 kinds of toys do not provide any paper.

Wang fills in the suggestion, the network shop has the entity company in the network platform to open the shop, more is the individual or the partnership opens the shop. Taxpayers, regardless of the way they trade goods and the form of settlement, as long as the implementation of goods transactions, according to the tax law, there is a tax obligation. Entity companies as a result of the industry and commerce and tax registration, its online transactions and offline transactions should be combined to collect taxes, and then to the network trading platform to provide the relevant proof of the required tax, network trading platform on schedule to the entity of the location of the competent tax authorities to submit its sales.

At the same time, units, individuals in the purchase and sale of goods, provide or accept business services and engage in other business activities, should be issued, used and obtain invoices in accordance with the provisions. Because the network commodity transaction and related service behavior relies on the E-commerce platform, the tax authority should vigorously promote the use of electronic invoice technology, each transaction online payment automatically generate electronic invoices. Establish a "manufacturer-retailer-client-Third-party service provider" that can support and use the electronic invoice rules and technology platform.

Reporter Likov

[People talk]

Some people predict that traditional retailing will die, and we don't want to die.

"There was a time when the head of the electric business predicted that the traditional retail industry would die and we wouldn't want to die." And I believe that we will live well under the same rules of the game. "When interviewed by this reporter, Wang said with a smile," like traffic behavior, if most people are honest to obey the traffic rules, while someone completely ignores the rule, they will certainly be quicker to arrive. ”

"Because in the store rents, the manpower cost and so on aspect superiority, if said the electricity merchant's product is cheaper than the physical store 10% to 12%, this is acceptable." Wang said that the most important advantage of network retailing is the low price, this price advantage, on the one hand, is due to a large amount of capital promotion, subsidies to the price, on the other hand, because the operator does not levy value-added tax and income tax, some network retail enterprises sell products are no ticket operation, and there is no ticket with the price difference of 10% or so. In his view, the online shop compared with the traditional physical shop, but the sales model is different, its essence is the transaction behavior. According to the relevant laws and regulations of our country, any transaction that occurs, should pay tax to the State and accept the supervision of various functional departments. The current situation is that only a small number of electric dealers pay taxes according to the regulations, because of the network retail tax policy relaxed, objectively caused the network retail and physical retail unfair competition, but also with the market economy fairness principle.

"Tax on online commodity transactions and related services will inevitably increase their operating costs," Wang said, from the perspective of solving employment, supporting individual entrepreneurship development, in the framework of the current tax system, the production and operation of small scale, Monthly sales of less than value-added tax (sales tax) starting point (monthly sales 5000~20000 yuan) of individuals or partnership shop, the month is exempt from value-added tax (sales tax). Taxpayers with monthly sales exceeding the starting point will normally levy VAT.

"Now the situation is that a lot of electric operators opened the experience shop, and the traditional retail enterprises are also in succession" electric shock ", run the online mall. "Wang said that the future of both of you must have me, I have your integration development, therefore, more need to have a unified game rules let everyone to comply with, promote the healthy development of the industry."

Reporter Likov