Several Points Of Tax Planning For Electronic Commerce (1)

As an up-to-date form of business and trade, electronic commerce is going into people's economic activities and social life.

China's current e-commerce mainly includes network sales, information exchange, pre-sale and after-sales service, electronic payment, pportation, and the formation of virtual enterprises.

E-commerce, which has been commercially and electronically networked, is attracting more and more attention. At the same time, because of its great differences in traditional ways of marketing, such as commodity trading, circulation procedures, payment methods and so on, there are many uncertainties in the tax law.

The starting point of tax planning for e-commerce is mainly in the following aspects: 1., tax jurisdiction. At present, most countries combine the exercise of residents' tax jurisdiction and income tax jurisdiction.

When there are conflicts between the two tax jurisdiction, they are usually settled according to the provisions of the tax agreement.

China's tax laws impose taxes on the global income of Chinese residents and the income derived from non residents in China. Different types of income are used to judge different sources of income.

For example, the taxation of sales commodities depends mainly on where the commodity ownership is pferred; the taxation of labor services depends on the actual supply of labor; while the royalty is usually based on the location of the beneficiary.

However, due to the virtualization, digitalization, anonymity, no borders and electronic payment methods, e-commerce pactions are mostly converted to "data streams" in the network, which makes it difficult for tax authorities to judge trading objects, trading places, manufacturer's location, delivery place, service provision and use area according to the traditional taxation principles.

With the development of e-commerce, it is easy for companies to choose the place where the paction takes place, the location and the location of their services, so as to achieve the purpose of tax optimization.

The 2. e-commerce enterprises are located in high-tech parks all over the world. They have the certificate of high-tech enterprises, and the business scope defined by their business license does not explicitly mention e-commerce business.

Some business licenses indicate that they are engaged in system integration and software development, sales and export, but in fact they are mainly engaged in e-commerce business.

Such enterprises belong to the advanced technology enterprises and export enterprises in the sense of income tax, or belong to the manufacturing enterprises, commercial enterprises or service enterprises. Because of the different nature of the decision, the tax treatment that enterprises will enjoy will be different.

On the income tax, the high and new technology enterprises and manufacturing enterprises with foreign investment can enjoy preferential tax reduction and exemption. On the value added tax, the production enterprises and commercial enterprises are different in the deduction time of the input tax, while the service enterprises apply the business tax.

In addition, the tax rate of the business tax for telecom enterprises engaging in e-commerce services and ordinary enterprises varies. The telecommunications enterprises engaged in e-commerce services pay the business tax at 3% tax rate, while the ordinary enterprises engaged in e-commerce services need to pay 5% business tax.

Then, it is the key problem to be identified as the enterprise.