Tax sum electric quotient "communication" Consumer-to-consumer taxation is difficult

Absrtact: Recently, the reporter learned that at present the State Administration of Taxation (hereinafter referred to as the general tax) is leading the study of electric business tax collection and management policy plan. One person close to the electricity business said the tax is in contact with some of the country's major electricity dealers to discuss specific tax rules. In fact

Recently, the reporter learned that at present the State Administration of Taxation (hereinafter referred to as "tax general") is leading the study of the electricity Business tax collection and management policy plan. One person close to the electricity business said the tax is in contact with some of the country's major electricity dealers to discuss specific tax rules.

In fact, since last year, the tax has been set up a group of related issues, specifically launched the issue of electricity tax research, and the general tax by a deputy director of the lead research.

It is understood that the current e-commerce generally divided into business-to-business (Enterprise to Enterprise), business (Enterprise to individual) and consumer-to-consumer (individual to individual) three kinds of models. Business-to-business platform to Alibaba, etc. as the representative, the company to Beijing east, Amazon and other representatives, while Consumer-to-consumer Taobao, Pat, etc. as the representative. The first two enterprises for the settlement units, all kinds of taxes according to laws and regulations and times, the difficulty is Consumer-to-consumer mode, market forecasts, once the electricity business comprehensive taxation, a rough calculation will be tens of billions of dollars of tax surrendered.

Tax sum electric quotient "communication"

In fact, starting from last year, the general tax Task group began to contact with the relevant people, after all, a tax levy, the need for practical experience, and electrical communication is also necessary work, to discuss more is the electric dealer suitable for which tax. A tax official told reporters.

In the view of the person, the current tax on the electricity business is mainly value-added tax, corporate income tax.

According to China's E-commerce Research Center monitoring, the current domestic electricity business is divided into two major categories, one is the Beijing-east, Suning easy to buy, Amazon China, Poly-Mei excellent products, Dangdang, 1th, Gome online, such as more than 10 Third-party platform-type consumer E-commerce website, its sellers have been registered in the business sector, with a complete system of normal taxation.

The other is to Taobao, pat nets and other Consumer-to-consumer as the main platform of small and medium-sized sellers, this part of the shop in the early days, due to small size, and the vast majority of personal shop, so long has not been included in the tax category.

Although there is no business registration, but this part of the "enterprise" the pace of development is quite alarming.

According to the latest statistics, China's E-commerce market in 2012, the overall size of the transaction growth rate slightly lower than in previous years, but still with a year-on-year increase of 27.9%, reached 8.1 trillion yuan. Among them, the online shopping market transaction size reached an astonishing 1.3 trillion yuan, an increase of 66.2%.

By the end of 2012, Taobao and cat created direct employment opportunities reached 4.677 million, pulling indirect employment 13.33 million. Taobao on the number of professional sellers has reached 7 million, far more than the first class platform.

At the end of July, the new normal economic and fiscal reform Forum, Cai Lei, vice president of the Beijing-East Group, said in a media interview, a rough estimate, Consumer-to-consumer merchants annual unpaid amount amounted to tens of billions of dollars.

Compared to Ali and other platforms generated hundreds of billions of tax, consumer-to-consumer merchants 10 billion yuan tax scale is not much. However, in the opinion of tax and finance people, it is not a simple tax to pay taxes, more importantly, to improve the regulation of electronic commerce.

In fact, the current reform of China's tax system to regulate the regulation of electronic business is far behind its development speed. The electronic business industry's fakes, imitation goods and service complaints are also widely criticized by consumers, especially the Consumer-to-consumer field is known as regulatory "blind zone."

In this regard, the Chinese Academy of Social Sciences, the Institute of Finance and Strategic research researcher Zhiyong that the electricity business tax should be based on different types of electric commerce to adopt different methods of management, not only the consumer and Consumer-to-consumer such a simple division, individuals and companies on the scale should also be differentiated, the general issue of taxation can be

Consumer-to-consumer taxation is a difficult problem

It is worth noting that once the electric dealer comprehensive tax, the most affected is Taobao 7 million professional sellers. Compared to Ali and Beijing-east and other complete industrial and commercial system, Taobao customer retail business characteristics has become a difficult issue of tax collection and management.

Zhiyong said whether the tax on this part of the sellers is also a controversial issue.

During the two sessions last year, Suningyun's chairman, Jindong, proposed a levy on electricity dealers, saying that online transactions are essentially sales and should be taxed. The comments were then drowned out by Consumer-to-consumer clients ' objections.

However, this does not reduce the public's concern about the issue of taxing the electricity dealers, especially the Consumer-to-consumer sellers.

In the above tax forum, Cai Lei said that some of the platforms still exist some individuals without a photo through the internet to sell false goods, profiteering, evading taxes, but also disrupted the normal integrity of the market order.

Cai Lei that the electricity business tax can promote the sustainable development of the electric industry, but the reality is not optimistic.

On the one hand, because our country's electricity market does not contribute the corresponding tax revenue to match with the huge turnover that creates. Some consumer-to-consumer shops and other E-commerce models have not been included in the current tax system, the loss of tax is very serious; on the other hand, due to the lack of necessary supervision of the electric business industry, the entry threshold is low, especially the consumer-to-consumer market is flooded with all kinds of shoddy products and services, therefore, it is necessary to Improve the existing tax system, while increasing national tax revenue, promote the healthy and orderly development of China's E-commerce market.

The reporter learned that, because the individual shop did not register in the trade and Industry Bureau, no entity store management, operating data, electronic revenue and expenditure, distribution of a wide range of tax, industry and commerce, such as "manifested" "localized" supervision of the work brought great challenges.

Prior to this, there is a message that the current China's many household appliances business enterprises gradually in north China, east China, southwest, South China and other regions to promote electronic invoices, and is expected in 2015 to promote nationwide, the establishment and electronic business registration of E-commerce tax collection and management system.

However, compared with the entity tax system, e-commerce levy has a certain standard, but still lack of industry supervision.

Cai Lei also said that because of the relatively backward development of information technology in China, coupled with the paperless trading process, the electronic transaction information and the virtual nature of the transaction, making the electricity business tax is more difficult, so the relevant agencies do not have the same ability to tax the same shop in the real store.

Despite the difficulty of collection and administration, it has become a trend for electric dealers to levy taxes, especially Consumer-to-consumer platform classes.

As for the establishment of the future taxation system, the electric business people suggest that the tax collection and management mode of controlling "capital flow", which is centered on the bank and the third party payment platform, can be established by setting up the model of controlling "information flow" based on the network trading platform.

In addition, some people in the industry said, should also start from the logistics, strengthen the physical commodity transactions E-commerce Tax assessment and tax inspection methods to solve E-commerce levy difficulties. At the same time, improve the electronic commerce tax inspection assistance system.