Internet Shops Levy &Nbsp; Can Electricity Providers Be "Tax Clothes"?

The biggest advantage of setting up shop on the Internet is not paying rent and taxes. With a tax bill of about 4300000 yuan, it has been born.

"Selling a piece of clothing is actually rare, and it is also responsible for all employees' eating, drinking and wage expenses.

If you pay tens of thousands of dollars a year tax, it really can not eat. "

A crown in Wuhan

"We are about to move."

A shopkeeper of a large Taobao shop in Wuhan told reporters that the tone was slightly helpless. "If we want to pay taxes, we will definitely not be able to bear it."

Some of the sellers of online stores in Wuhan have sprouted a retreat from other cities.

The collective panic of Taobao's online stores is a $about 4300000 tax bill, and the tax bill owner is a Taobao store called "my one percent". Zhou Qinnian and her husband are the heads of this shop.

After graduating from college in 2004, Zhou Qinnian, who was frustrated in his job search, opened a women's clothing store with his wife Zhang Wei on Taobao. It was called "my one percent".

From the beginning, 20 square meters of residential buildings started in the hut, to the present office and storage area of more than 5000 square meters.

The company has nearly 300 employees, and owns its own product supply chain, design center, photography team and studio.

By December 2010, the credit rose to the crown of three gold medals and entered the top ten of Taobao's national credit, which means that the store has completed about 2000000 pactions since its creation.

Over the past few years, Zhou Qinnian and his colleagues have taken a group of newly graduated college students on the road of Taobao's pioneering work. They can be seen as steady and steady development. Just like this, "my one percent" has attracted 4 international venture capitalists, such as IDG and today's capital, to throw hydrangea. After several rounds of "blind date", the IDG company finally got IDG millions of dollars in capital injection.

At that time, according to the investigation results of the second inspection bureau of Wuhan State Taxation Bureau, "my one percent" sales exceeded 100 million yuan in 2010. The Bureau collected its value added tax, enterprise income tax and late fee in 2010, totaling 4 million 307 thousand and 900 yuan.

"My one percent" tax collection has aroused widespread concern of netizens and the public.

"Online shop taxation" has become the second hot word of micro-blog, second only to the college entrance examination.

One stone struck thousands of waves, and the authoritative media of all major websites, paper media and other major lines launched a heated debate on the matter.

Netizens, media, shop owners and other voices have different opinions on the tax collection of online shops.

The biggest advantage of setting up shop on the Internet is not to pay rent and tax. Do the rules now change? Most of the Internet traders are worried that the first online shop tax bill opens up, which means that the tax gate of individual shops has been opened.

This seems to be no longer a simple matter of paying taxes for an online shop, but a game between network operators and industry policies.

How much do you want to pay?

Net shop tax is no longer a new topic.

In 2007, the "Tongtong house" tax scandal on baby products website was hit by a sensation. The court finally made a judgement. Zhang Li, the legal representative and manager of Shanghai's Li Yi market planning Co., Ltd., was sentenced to two years' imprisonment and two years' probation. Her company and individuals were fined 100 thousand yuan and 60 thousand yuan respectively.

In the Tong Tong House case, the judge gave the explanation that Li Yi company was not a purely online paction. After having a fixed customer base, it took the form of telephone contact, door-to-door delivery, and so on to conduct long-term pactions, which is a way to evade taxation.

Because individuals and enterprises apply different legal provisions, Li Yi company is actually B2C (enterprise to individual), but uses C2C (personal to personal) form to trade in an attempt to conceal the essence of B2C.

Such a situation is indeed a very common phenomenon in network B2C pactions.

The judge of the case, judge Tang Min, President of the Shanghai Putuo District court, said.

Nowadays, the topic of paying taxes on online shops is once again pushed to the top of the storm. The reason is that an ordinary three gold crown shop receives a tax of up to about 4300000 yuan. The amount is large, which naturally attracts much attention and controversy.

One of the controversies is whether or not to pay taxes.

On the first point, our law stipulates that any paction that occurs in our country, no matter what form, should pay taxes, so the problem of e-commerce taxation is not impossible.

Whether it is "Tong Tong House" or "one millionth of me", it has been registered in the industry and Commerce Bureau. The online shops registered in the trade and Industry Bureau will pay VAT according to the provisions of the tax department.

Whether online or offline, only the trading platform is different, for business licenses and tax regulations, are equally needed.

"My one percent" Taobao shop was finally identified as belonging to the entity business enterprise. The entity store is Wuhan clunna Garments Co., Ltd., and the tax policy of goods trading is based on the full basis, and is not affected by the paction mode.

In March 2011, "my one percent" was finally identified as a paction volume of 105 million yuan in 2010. According to the proportion of 3%, the value added tax, enterprise income tax and late fee in 2010 totaled 4 million 307 thousand and 900 yuan.

As for the non B2C C2C personal stores, the relevant state agencies have been able to make clear that after studying, it is not appropriate to levy Internet paction tax for individual sellers.

The tax threshold has been preliminarily discussed by relevant departments. The threshold is 200 yuan per paction, and the minimum monthly paction volume is not more than 2000 yuan. If it exceeds the tax threshold, it will need to pay 4% of the value-added tax as a small taxpayer. If there is no payment in accordance with the law, there will be a possibility of prosecution by law.

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Industry policy is too vague to be standardized.

Whether Internet shops should levy taxes is a problem. How to levy taxes is another problem.

But in our current e-commerce management, there are few regulations and management clauses for online pactions.

In March 6, 2007, the Ministry of Commerce issued guidance on Internet pactions (Interim), which provides the following provisions for online trading participants: the law stipulates that the paction of goods and services must have corresponding qualifications, and shall be examined and approved by the administrative authorities for Industry and Commerce and other competent departments.

However, at present, there is no provision for the "online paction" in the industrial and commercial registration regulations, but in principle, online pactions need to be dealt with by business license, because in accordance with the regulations, it is also necessary to pay taxes for individuals selling new products for profit.

Therefore, the profit seeking online shop and website should be registered after registration by the industry and Commerce Bureau.

But at present, in the field of online commerce, especially in the field of C2C, most businesses fail to handle business licenses, and there are no mandatory requirements for websites offering businesses.

Because many C2C websites are not registered in the business sector, they do not appear as the principal part of the industrial and commercial tax payers. In this way, the subject of paying taxes on e-commerce is not clear.

In addition to the vague definition of the subject of Taxation, the pparency of tax policies and the rules and regulations of tax payment are also a weakness in the current tax system of e-commerce in China.

In May, Wuhan passed the "opinions on further deepening the undertaking of the whole nation and vigorously promoting the development of micro enterprises". It indicated that the micro enterprises that used the established e-commerce platform to carry out business activities for the first time would be given a one-time subsidy of no more than 50% of the annual cost.

However, the opinion has not yet been detailed. The Wuhan Taobao shop owners only waited until the end of June. The Wuhan State Revenue Bureau issued a statement that the tax collection policy should be taxed according to the national tax collection policy.

But there are no rules for paying taxes on individual shops.

However, although these policies can be discussed, one of the fundamental premise is that any taxation must be formulated and publicized in advance, so that it can not be confused.

Such tax collection is not only serious, but also contains serious potential injustice. The space for tax corruption is also great.

As a matter of fact, whether or not we should collect taxes on individual online shops has been overheated in Beijing and Hangzhou before, but it has not been implemented in the end.

It is inevitable that Wuhan's action has been questioned.

- "fish farming" or "killing the goose that lays the golden eggs"?

Although the scale of online shopping is only about 2% of the traditional retail industry, its strong consumption trend has been formed.

As a new group, the Internet business, which is constantly expanding through the Internet, is attracting more and more attention.

In 2010, during the two sessions of the National People's Congress, the Central Committee of the people's Liberation government called on the proposal of the Central Committee of the people's Democratic National Construction Association to further improve our policy system for entrepreneurship.

Liao Jiangtao, the general manager of e-business training, said that the government's standardized management of the network shop is right, and the implementation of tax will also be the future direction.

However, personal online stores help to solve employment. More than 100 thousand people have more than 100 thousand direct employment in Wuhan's more than 30 thousand online stores, and more than 400 thousand indirect employment opportunities have been created by the related industries.

Before the tax administration policy of the State Administration of Taxation has not yet been promulgated, the local tax authorities are in a hurry, which is not conducive to the development of regional e-commerce and personal entrepreneurship.

In this regard, we may as well take a look at the foreign e-commerce tax policy. The United States passed the Internet tax exemption bill 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.

In Japan, according to the "special business citation law", the income from network operation is taxable, and there are indeed some Japanese paying taxes according to the law.

According to statistics, most of the shops that earn less than 1 million yen (100 yen or 7.5 yuan) in Japan are not paying taxes, while the owners who earn more than 1 million yen a year are more conscientious.

There is a rule in Japanese law that if the operation of a shop is based on its own family, much of the expenses of the family can be recorded in the cost of the operation of the enterprise.

Under such circumstances, if the operating income is less than 1 million yen a year, it is not enough to cope with household expenses, so it can not be taxed.

Professor Qiao Xinsheng, director of the social development research center of Zhongnan University of Economics and Law, said that legally speaking, online shops must be taxed as well as other business activities.

However, as a channel for the whole nation to start businesses, the government should give more support to the "green seedling period" of online shops, including tax return.

In addition, Wuhan is the first to set up a "net shop tax", which is likely to lead to more preferential policies for online shops.

And if taxes are imposed by entities, the cost will be greatly increased, causing the price of goods to rise, which will lead customers to a large area to the sellers of other provinces.

As a sunrise industry, e-commerce is not perfect at present. What kind of shop tax collection, tax time and tax rate need to be studied carefully.

In addition to tax problems, there are still problems such as imperfect credit system and weak supervision in the virtual market.

It is necessary to establish credit socialization at the moral level, and the consumers of enterprises should abide by the integrity, increase the punishment of dishonesty and increase the cost of dishonesty at the legal level.

To a certain extent, the e-commerce market has more technical links than traditional entities, and can better control the quality of goods.

Tax supervision has been carried out in many places.

The head of the second inspection bureau of the State Administration of Taxation of Wuhan said that although China has not yet introduced a specific way to levy taxes on Internet business, any paction that occurs in China should be taxed according to our tax law.

The State Tax Department of the city said that the individual online shops in Wuhan will not be subject to tax supervision, but adopt different collection and management measures according to the scale of online stores.

At present, the tax department has interviewed 4 other Taobao gold crown stores in Wuhan and asked for tax payment. In addition, special management of the shop with Taobao crown level or above is required. Whether the enterprise or the individual shop, if goods are sold to pay the value-added tax, the enterprise still needs to pay the enterprise income tax.

"Before there is a clear request from the State Administration of Taxation, there is no relevant tax collection and management method. Shenyang has not considered paying taxes for online shops for the time being, and is not currently included in the work plan."

Shenyang State Administration of taxation related responsible person is like the statement, let Shen city many shop owners hanging heart down.

Data released jointly by China Internet association and Taobao show that in 2010, the volume of Taobao network in Liaoning province approached 9 billion 700 million yuan, while Dalian, Shenyang and Anshan ranked the top three.

The sample survey conducted by the Shenyang Municipal Bureau of social and economic investigation showed that in 2010, urban residents in Shenyang spent 26 yuan on the purchase of goods or services through the Internet, an increase of 225 times than the 0.08 yuan in 2005, with an average annual growth of 2.2 times.

Although online shopping expenditure accounts for a small proportion of the total consumption expenditure, the growth rate is higher.

As early as in 2008, the State Administration of Taxation proposed to levy taxes on Internet virtual currency pactions, but there are still many technical bottlenecks in how to supervise them.

In addition, although the consumption of online shopping in Shenyang has reached 3 billion yuan, many of them paid for the foreign businesses.

Tax collection based on sales information of Shenyang stores also needs support from network pactions and financial payment platforms.

In addition, according to the tax policy spirit of the state to support the social vulnerable groups, various places of value added tax have been set up in different places in China. The value added tax points for individual businesses who sell goods in Guangdong, Fujian and Tianjin are 5000 yuan monthly sales.

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Industry perspective