Is Internet Shop Taxing Feasible?

In 2010, the scale of online pactions in China amounted to 498 billion yuan, of which nearly 400 billion yuan occurred in Taobao.

Taxation of online shops can regulate the e-commerce market and help consumers safeguard their rights.

However,

The taxation of online shops in mainland China faces many difficulties in terms of tax basis and practical operation, and this problem also plagued the Hongkong Special Administrative Region and other countries in the world.

Hongkong shop "no taxation"

Members can not control.

The Hongkong Special Administrative Region (SAR) is a fast growing area of e-commerce. The local shopping websites are highly active. Most consumers are used to shopping online. Although there are many complaints about disputes, there is no explicit regulation system for Internet pactions, but people still prefer to choose convenient and fast online shopping.

Because at present, "online shopping is not taxed" in Hongkong,

2010 complaints increased by 230%

According to the 2011 Hongkong magazine monthly magazine, the Hongkong Consumer Council received 439 complaints online shopping in 2010, up 230% from 132 in 2009.

Among the reported cases, one of the overseas complainants was large.

The Consumer Council helps online shopping rights.

The reporter interviewed Mr. Liu, a lecturer at Chinese University Hong Kong, who specializes in social research. He said that members and government officials in Hongkong had not put forward proposals or motions on tax regulation such as tax collection on Internet shops, to a large extent, because the actual sales volume of online sales is very difficult to identify, and it is difficult to formulate tax standard.

Under such circumstances, the Consumer Council often receives many disputes and rights protection events to help buyers get compensation.

The Consumer Council often reminds Hongkong consumers of all kinds of safety precautions to be noted before conducting online pactions.

However, the Consumer Council can only deal with consumer matters in Hongkong and consumer disputes with overseas companies, rather than the conciliation scope of the Consumer Council.

Foreign Internet shops are also taxed.

Europe and the United States see Japan's gains

In other countries where e-commerce is more developed, shops on the Internet are basically taxed.

Many countries have also passed the relevant laws and regulations to define and protect the tax.

So what is the standard and basis for foreign Internet shops?

UK: tax rate consistent with entity management

In August 2002, the electronic commerce act of the United Kingdom came into effect. It clearly stipulates that all online sales goods need to pay VAT. The tax rate is consistent with the entity operation. The "no difference" levy is divided into 3 categories, the standard rate (17.5%), the preferential tax rate (5%) and the zero tax rate (0%).

According to the type of goods sold and the place of sale, different tax rates are applied.

Annual sales of more than 58 thousand pounds must be added to the tax department for VAT registration.

If it does not exceed, it will not make rigid demands.

Us: virtual goods not taxed

The Internet tax exemption bill was passed by the United States in 1998.

The simplest and most basic principle of the bill is that virtual commodities (such as software and music) should not be taxed, but the general commodities should be taxed according to the entity's operating standards.

The bill has been applied for 3 years, and has been postponed for two years.

However, the high court of the United States has decided that because the federal government and the state government can legislate to collect taxes, if a company entity is not in a state, if the consumer has a business paction through mail or online ordering, the State shall not impose a consumption tax on the company.

For example, an online shop sold a $59 shirt to its local company's customers, so he had to pay a $2.95 consumption tax to the local tax authorities.

If he sold the shirt to other states without physical stores, warehouses and production lines, he would not have to pay taxes there.

Australia: tax by product price

It is inevitable to collect taxes in Australia.

Personal online shop needs to pay login fees and paction fees to the network platform.

When a new product is put in the shop, the seller will pay a fee, and the fee will be determined according to the price of the product.

After the paction, paction fee of 2% to 5% of paction price will be paid.

When you use the third party payment system like Paypal, you also need to pay the handling fee.

A small business shop usually does not need to declare tax unless the paction volume exceeds 1000 Australian dollars, but the owner must pay personal income tax. The tax payment depends on the total income of the shopkeeper in that year.

However, if shopkeepers spend more this year, they will also enjoy government tax rebates.

Japan: millions of earnings before filing tax returns

Japan's "special business quotation law" stipulates that the income from network operation is taxable, and there are indeed some Japanese paying taxes in accordance with the law.

According to statistics, most of the shops that earn less than 1 million yen in Japan are not paying taxes, while the annual income is higher than 1 million yen.

Wuhan's first sign 4 million 300 thousand "scare away" a group of shop owners

Recently, Wuhan's Internal Revenue Service issued the first tax list of personal online shops, which paid more than 430 yuan to Taobao women's online shop, "my one percent", including VAT, corporate income tax and late fees.

The incident caused a variety of discussions, according to some media reports, the incident has even led to part of the Wuhan shop began to change the registered address, quietly move.

In June 29th, the Wuhan State Taxation Bureau made a public response to two questions.

First of all, the "online shop" is the entity enterprise.

Wuhan City State Administration of Taxation clarified: "my one percent" women's clothing shop, the entity shop name is Wuhan claw Nen Clothing Co., Ltd., in 2009, Wuhan tax bureau, Qiaokou District Bureau for tax registration, production and operation of clothing business, is a small taxpayer of value-added tax, its sales income in 2010 was 105 million yuan.

Secondly, there is tax liability when goods are traded.

The Wuhan State Administration of Taxation said that taxpayers, regardless of the mode of paction and the form of settlement of their labor and services, would have the duty to pay taxes as long as they realized the paction of goods.

Zhou Guangchun, director of the office of the Wuhan State Administration of Taxation, said that even if we want to levy taxes on small shops, the tax burden of small and medium-sized shops will not be heavy or even tax-free.

"Beijing mode" should be paid first and then paid.

In December 1, 2007, the regulations on the promotion of information technology in Beijing were put into effect. Beijing took the lead in stipulating that online business should get a business license according to law. It is known as the Beijing model personal online shop license system in e-commerce supervision.

In March 6, 2008, the Beijing Municipal Industry and Commerce Bureau issued a draft for e-commerce supervision, and refined the specific application scope of the online shop.

It is clearly stated in the draft that any profit seeking e-commerce operator must register and operate after obtaining a business license.

In fact, the Beijing model's request for Internet operators to license is probably the first step in future tax collection.

Although it is only a local regulation, it seems to indicate that the era of Taxation on Internet pactions is coming.

Earlier, some media have conducted random surveys of hundreds of users on some well-known e-commerce websites. 80% of people believe that online shop regulation should be lax.

36% of people believe that the biggest impact of personal online shop license system is the increase in the cost of opening a shop. 39% think that the number of online shops will be reduced, while only 10% think it is conducive to the regulation of the industry.

57% of people believe that the definition of profit making is the biggest obstacle to the online shop license system, and 82% believe that the implementation of the license system is a precursor to the comprehensive taxation of individual online stores.

Net shop tax is a double-edged sword {page_break}

Favorable:

Consumer pursuit of rights

Online shopping is very popular with consumers because of its unique advantages such as convenience, speed, ease of order and low price. However, there are many different online stores on shopping websites. Due to the lack of physical objects, there are often differences between specifications and sizes in quality and quality inspection, and consumers' interests are damaged. Disputes between businessmen and consumers are common.

Many consumers who like online shopping reflect that when buying goods from the Internet, especially for goods that can not be found in the short term, such as electrical appliances, art works, etc., once payment is made, and when goods are defective, they are found to be defective.

Consumers usually have to pay their own freight to return the goods, and most of them are reluctant to give up.

Taxation for the vast number of online consumers is conducive to strengthening supervision, stabilizing the order of network pactions, and protecting the interests of more consumers.

Unfavourable:

Consumers can not buy "cause".

The online shop tax collection has increased the operating cost of the shop, and the net shop in the future will digest this part of the expenses through the disguised price adjustment or other means, that is to say, the online store merchants will probably pass the extra cost to the consumers.

This reporter interviewed pat online, a shop owner from Shenzhen, she worked full-time in a clothing store, although the monthly turnover is not too large, but the shop has stable passenger flow, small profits but quick turnover.

She said she would have to raise the price of goods if she taxed personal online stores, and if she lost the price advantage, she would be prepared for her career pition.

But she also said: "there are so many shopkeepers like me and the idea that if everyone has to raise their prices, they will surely arouse many dissatisfaction with netizens who are accustomed to online consumption.

Therefore, I think it is not possible to levy taxes on Internet stores nationwide. "

If taxation raises commodity prices, it will inevitably weaken the market competitiveness of online stores. This will undoubtedly further affect the survival of online stores.

Three major problems of Taxation

Difficult to identify the purpose of opening a shop

In the previous "Beijing model", all profit seeking e-commerce operators are required to register. In fact, how to identify individual shops for profit is controversial.

Patting the mainstream cloud store, said: "if the value of 500 yuan, I discount 200 yuan to sell for profit purposes? At present, Taobao, pat a lot of commodity prices are far lower than the actual value, how should we determine the standard of profit?" editors from Taobao, pat and other trading website learned that, for personal users, the network is in agreement with them to remind users to consciously pay taxes.

Difficult to determine tax basis

Online store pactions, many times only through the Internet message, QQ contact, express delivery, most goods do not invoke or receipt at all, a month or a year trading information is difficult to be mastered by the management, so it is impossible to determine its turnover and profits, it is difficult to levy taxes on regular channels and to establish tax standard.

Therefore, there are few online shops that voluntarily pay taxes and provide invoice documents.

It is difficult to carry out specific operations.

It is a matter of how to collect, how much to receive, and how much to collect.

It is very difficult to levy taxes on e-commerce pactions in accordance with the existing tax laws and regulations.

For example, the definition of jurisdiction, the definition of the subject of tax payment, the determination of the origin of goods, the definition of personal paction behavior, and so on.

At the same time, tax collection on Internet pactions can not rely solely on simple industrial and commercial registration. Background investment in registration channels, manpower and financial resources is a huge systematic project.

At present, the industry generally also believes that because many Internet traders are not registered in the industry and commerce administration, there is a lack of basis for collecting relevant taxes and fees.

71 "gift package" tax exemption amount officially increased in September.

On the eve of "71", the whole nation received another "gift package".

The Standing Committee of the National People's Congress adopted the decision to amend the "personal income tax law". The tax exemption amount was raised from the initial 3000 yuan to 3500 yuan, and the decision will be implemented in September 1st this year.

60 million the workers are exempt from personal tax, and the monthly salary is 4500 yuan (excluding the three dangerous and one gold calculation). The average duty rate of the white-collar workers is 88%.

This is the third increase in personal tax exemption since the implementation of the current personal income tax law in 1994.

The personal income tax law adjusts the current 9 level excess progressive tax rate to 7, with a tax rate of 3% to 45%.

Many netizens are excited about raising the tax threshold of 500 yuan by accident. After all, for most people, it is enough to make less than 80 percent.

The tax adjustment, whether raising the threshold or reducing the first tax rate, is based on public opinion.

The legislature can finally adopt the vast majority of people's recommendations, which is much more important than the increase of disposable income of residents.