Why does the network invoice affect the electric quotient nerve

Recently, the State administration of taxation announced the "http://www.aliyun.com/zixun/aggregation/35916.html" > Network Invoice management measures, "measures" to "protect the national tax revenue, standardize the issuance and use of online invoices" and " Raise the level of information management tax, which will be implemented from April 1.

Network invoices, as the name suggests, is through the network invoicing, such invoices are still paper invoices, but is issued and printed through the network. Enterprises and individuals in need can log in to the State administration of taxation or the local national tax authorities to publish the management system, issued in line with the country's unified standard invoices. As of 2012, the country has implemented the use of network invoice enterprise 1.62 million households, the cumulative invoiced amount of more than 21 trillion yuan. The network invoice has opened a new way for user development ticket, its convenience and humanization can be seen.

But the message of the network invoice has affected the nerves of thousands of electric quotient, because the network invoices for the past can not open invoices for the shop to provide a convenient channel, many people in the industry analysis that the "method" is intended to levy a good foundation for the electricity business. In this way, the network invoice as a technical tool, but also related to the issue of electricity tax, related to a large number of shop owners of the immediate interests, and whether the tax will push the price of online shopping, but also by the vast number of "network purchase Control" of special concern. In turn, whether it will inhibit the booming of the electric business sector, will not be able to stimulate employment and domestic demand caused by negative effects, but also caused concern.

Have the business income should fulfill the related duty, has the transaction behavior should pay taxes according to the law, not only is the common practice, also conforms to our country related tax law stipulation. Although it is the network fictitious transaction, but the profit of the electricity merchant is invariable, so the tax in this area is reasonable and lawful. In fact, our country to some business-to-business (Enterprise to Enterprise) or consumer (enterprise to individual), such as large or platform-type electric dealers have been levied business tax and other taxes, at the moment, the most critical dispute over the issue of electricity dealers ' taxation is whether the small sellers of Consumer-to-consumer, such as Taobao, are taxed, levied and how they are levied.

This part of the issue of proprietary electricity dealers has been pending, on the one hand, because in the technical level, E-commerce virtual transaction is difficult to effectively regulate, thousands of small shop in the industrial and commercial tax registration is not strict, resulting in a more difficult tax collection and management. The standardized management of network invoices not only opens the door for the majority of consumers to safeguard their lawful rights and interests, but also provides technical conditions for the taxation of electric dealers, which makes it possible to levy a tax on electric dealers. But the possibility is not inevitable, the condition does not mean that the shop owner must be taxed. Because we have to take into account the more important on the other hand, it is that these proprietary electric dealers play an irreplaceable role in driving employment, facilitating residents ' livelihood, activating logistics and other related industries, and the negative effects on economic vigor can not be taken into consideration once taxation is started.

Summing up the sound of the parties to the electricity dealers to implement the classification of management is a more feasible approach, that is, should not be in the policy formulation "one-cut", but according to the different circumstances of the electric dealers to develop a differentiated implementation rules. Self-owned electric power business, the size of a large and small, the profitability of a few, the ability to levy a strong and weak. 2011 Wuhan National Revenue Bureau to "my 1%" Taobao shop out of the country's first personal online tax bill, tax 4.3079 million yuan, the net store 2010 Annual sales revenue of 105 million yuan. To such a large scale of strong online shop should be a decisive tax, otherwise the national tax loss is huge. And some small shop, annual sales of more than 10 more than 200,000 yuan, profit of twenty thousand or thirty thousand yuan, such business situation is not suitable for taxation. According to statistics, the digestibility sales of electric dealers are created by small micro-operators such as this, so the electricity dealers should be supported in business registration and tax relief, which is consistent with the current state policy of fostering small micro-enterprises, encouraging individual entrepreneurship and structural tax cuts, It also minimizes the possibility of tax increases to be passed on to consumers.