The era of electronic business tax is open to protect consumers ' lawful rights

The "Network Invoice management measures" promulgated by the State administration of taxation will be implemented starting from April 1 this year.

The deputy dean of the Central University of Taxation, Liu Heng, told the Daily economic news that the implementation of the relevant methods of online invoices meant that consumers could obtain the purchase invoices from Internet merchants, which would help to ensure the legitimate rights and interests of consumers. "In addition, the management of online invoices is an important precursor to the taxation of electronic commerce, and the state may speed up the relevant tax trial and policy." ”

Over the past decade, China's E-commerce retail transactions with an average annual growth rate of more than 40%, the total size of 2012 has reached 1.2 trillion yuan, accounting for the total social retail goods 7%, equivalent to the national chain hundred strong annual sales total. The rapid development of electric business has caused a certain impact on the offline entity business.

is currently investigating a levy on electricity dealers

March 7, the State administration of Taxation published the "Network Invoice Management measures" (hereinafter referred to as the "method"), will be implemented starting from April 1 this year. The net invoice refers to the ordinary invoice issued by the taxpayer through the Internet, using the tax authority to provide (or endorse) the network invoice.

The method stipulates that the tax authorities may, in accordance with the requirements of the State administration of taxation, entrust other units to open network invoices through the network invoice management system according to the needs of the invoice management. The tax authorities in the province can try the electronic invoice in the case that the electronic information of the network invoice is correctly generated, reliable storage, verification and security is the only condition.

In accordance with the "measures", the units and individuals issuing invoices must truthfully online invoices, not to use the network invoices to lend, transfer, falsely open invoices and other illegal activities.

Song Lan, deputy director of the State administration of taxation, said in an interview that at present the State administration of taxation is investigating the taxation of electronic commerce, which will be perfected from the system, both to promote development and healthy development, but also to fulfill the duty of tax.

As early as last year, the Ministry of Finance and other eight ministries have issued the "on promoting the healthy and rapid development of E-commerce notice," decided to Beijing, Tianjin, Shanghai and other 22 provinces and cities to carry out network (electronic) invoice application pilot. With the release of the "method" of the IRS, the speed of online invoice and electronic invoice popularization in the whole country began to accelerate.

The Qing Branch Research Center predicts that this year the government will introduce the E-commerce industry policy has been the trend, if the relevant tax policy in the implementation of this year, online retail operators operating costs will rise, product prices will rise, the entire industry's market competitiveness will be affected. 2013 China online retail market transaction size growth will slow to 40% to 50%.

Analysis says there is no technical problem

For consumers, price advantage is one of the most attractive factors for online shopping compared with traditional business, which also causes the impact of E-commerce on offline entity business.

In March 2013, the national "two sessions", the NPC representatives, step by step High commercial Chain Co., Ltd. chairman Wang filled with his "e-commerce tax collection and management Law (draft)" (a total of 36) on the meeting, called the Civil Electric Law "36", the form of a motion submitted to the NPC This has once again aroused a heated debate among all sectors of the community as to whether the electricity business should be taxed.

Wang said that the electricity quotient of 5 trillion yuan per year accounted for One-fourth of the total retail sales of goods, do not pay taxes on the traditional retail enterprises are unfair, the state will lose 100 billion yuan of tax.

Jindong, chairman of Suningyun Group Co., Ltd. also said that the electronic commerce industry has some problems such as counterfeiting and tax evasion, which restricts the sustainable and healthy development of the industry, and suggests that the tax department should study the way of taxation and evade tax evasion from the system level.

In response, Song Lan responded that the electricity business tax evasion of billions of dollars is not in-depth research, the enterprise itself can not judge this matter, the next such a conclusion a bit blind. "E-commerce is a difficult problem for us to study, it is a virtual transaction, monitoring is more difficult, the current management means is still relatively backward." ”

At present, Jingdong Mall, Suning easy to buy, Dangdang, Amazon China, and most of the independent marketing network business platform, has a perfect tax system. But many Consumer-to-consumer sellers still do not have a standardized operation and do not pay taxes. In Ali Group this year 1 trillion yuan E-commerce trading share, the contribution rate of the cat is only 20%, the vast majority of turnover still comes from Taobao store a large number of personal sellers. Taobao said that at present 94% of Taobao sellers turnover of 240,000 yuan below, and some of the better developed businesses, online has begun to pay taxes.

Zhang Bin, a research fellow at the Chinese Academy of Social Sciences, said that at present, China's net purchase tax does not change the existing tax framework, for online shop, in addition to the turnover of the starting point and incidental second-hand transactions, the rest should be paid business tax, value-added tax and income tax.

Li Chengdong, an analyst at the electricity industry, told the Daily economic news reporter that the state's tax on the electricity industry is not a technical problem at the moment, but a matter of time. "Once the country starts taxing the electricity business, then the inevitable will be Taobao, cat sellers have a certain impact on the one hand, the seller to tax the cost of passing on to consumers, reducing their competitiveness, at the same time, the move will be such as 3C, cosmetics, such as the proliferation of parallel imports of electronic goods to attack. ”

Liu Heng's analysis pointed out that the state to tax the electricity dealers, or will adopt the first pilot, gradually expand the strategy. "First of all, to standardize the network invoice, which is the most basic; second, for some of the shop has a certain size, may require it to carry out business, tax, net bank registration, improve the commercial status of these sites; Again, the sales revenue of the shop to review, so as to formulate tax policy. If fast, this series of processes may be completed within 3 years. ”

In this respect, many consumers feel anxious, worried that the cost of online purchase tax will be passed on to themselves, there are shop owners said survival pressure will increase. (Ziwenting)