The policy plan of tax collection on electronic commerce

Absrtact: "Economic reference newspaper" from multi-channel learned that the state administration of taxation is intensive research, and set up a task group to study the effective tax collection and management of E-commerce policy options. At present, China's multi-appliance business enterprises gradually in north China, east, southwest, China

"Economic reference" reporter learned from multi-channel, the State administration of taxation is intensive research, and set up a task group, research on E-commerce effective tax collection and management policy plan. At present, many domestic 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, set up with the electronic business registration of E-commerce tax collection and management system.

With the joint promotion of tax department and Electric Business Enterprise, the use scope of electronic invoice is gradually enlarged as the hand of taxation of electric dealers. Jingdong has issued about 20 million electronic invoices, mainly in north China, east China, the southwest region to promote the use of the South China electronic invoice will be launched in August this year. Millet, Xun, oriental shopping, a number of stores and many other electric companies are also online use of electronic invoices. But at present, electronic invoices can only be used in the region, not in the country across the region to promote the use.

At present, the State has launched a comprehensive pilot of electronic invoices and electronic accounting files, issued electronic invoices for public reimbursement, and successfully reimbursed the accounts in electronic format. "At present, the electronic commerce and industry and electronic tax pilot work in the forward, Shenzhen has implemented electronic industrial and commercial pilot, enterprise registration does not require a paper business license, one day can be run a business license." "Cai Lei, vice president of Jingdong Group, said in an interview with the Economic reference newspaper:" The relevant departments need to revise the corresponding accounting laws, invoice management methods, electronic invoice procedures According to the pilot situation, and then can fully promote the reimbursement of electronic invoices. ”

Electronic invoice implementation of electronic management, levy difficulty and workload is actually reduced, the tax department can achieve full real-time supervision. "Cai Lei said:" The electricity dealer sells one product, when the transaction completes the same time to issue the electronic invoice, all data will pass back to the tax authority, the IRS system backstage can receive the information. ”

Chinese E-commerce Research Center data show that 2013 U.S. network retail sales amounted to 262 billion U.S. dollars, China has surpassed the United States, the world's largest online trading market. 2013, China's online shopping users reached 3, 200 million people, an increase of 24.7% per cent, China's e-commerce turnover exceeded 10 trillion yuan, an increase of 26.8%. Among them, the online retail market turnover volume of more than 1.85 trillion yuan, an increase of 41.2%, accounting for social consumption of total retail sales of the proportion reached 7.8%.

Cai Lei introduced, because many Consumer-to-consumer 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, to the tax, the industry and commerce and so on "manifested" "localization" the supervisory department work to bring the formidable challenge. E-Invoice can effectively promote the tax collection and management of electric dealers. Not only can standardize the electric business transaction, but also can provide the objective basis for the regulation and the tax revenue, thus promotes the electronic commerce long-term normative development. In fact, the State administration of taxation, the State administration of industry and commerce, the foreign Exchange administration, the general administration of Customs and other departments are currently in the study of E-commerce development-related projects. According to the industry's rough calculation, Consumer-to-consumer merchants unpaid taxes tens of billions of yuan a year, and some individuals without a photo through the internet to sell false goods, profiteering, in the avoidance of taxation at the same time, disrupted the normal integrity of the market order. Once the electricity business tax, the first shock is the electric business platform on the self-employed shop.

Taobao and the cat official did not respond to the relevant questions, but Alibaba staff to the economic reference newspaper reporter said that if the relevant departments to introduce policies, Taobao and the cat will be fully supported. "Economic reference newspaper" reporter interviewed a number of Taobao and cat merchants, most businessmen said that once the start to promote electronic invoices, will actively cooperate. Have Taobao crown women's shop said that once the electronic invoice has the full function of paper invoices, will further protect the rights of consumers, will also clean up some illegal Taobao sellers, will effectively purify the domestic e-commerce market environment.

However, there are Taobao Sellers said that the promotion of electronic invoices is not easy. Most small and medium sellers do not have physical stores, also did not carry out industrial and commercial registration, so there is no tax registration certificate, there is no qualification for invoicing, invoicing will be related to the commercial and industrial registration, will increase the operating costs of small and medium sellers, these costs are likely to pass on to consumers. Taobao Cosmetics sellers to the "Economic reference newspaper" reporter introduced, if the invoice, "Product price rose at least 15%", consumers in order to cheap, may eventually give up the demand for invoices, the relevant departments to promote electronic invoices, the final effect may also be discounted.