The Era Of Online Shop Taxation Is Coming &Nbsp; The First 22 Pilot Cities Have Been Set.

After completing the market incubation period of "fish culture", e-commerce will soon usher in a standardized way of development.

The information disclosed behind the "electronic invoice" is that the online shop should pay taxes.

The so-called electronic invoice is the electronic image of the paper invoice, and it is a string of electronic records.

The first batch of 22 pilot cities has been set.

In July 1, 2010, with the implementation of the Interim Measures for the management of online commodity trading and related services, domestic online stores began to enter the era of "real name system".

The arrival of the "real name system" has led the industry to speculate that this is the preparatory work before the tax collection.

In June of 2011, Wuhan's Internal Revenue Service issued the first tax list of personal online shops in China, which taxes more than 430 yuan on "my one percent" of Taobao women's clothing store.

It is said that the Taobao crown above the internet shop in Wuhan will be included in the tax collection and management scope of the city.

"Net traders need to get ready for tax collection at all times.

At present, it is not clear when the country will start to levy, but Taobao is striving to slow down the deadline and amount of tax.

Temporarily tax free is a bonus from the community to the shop, which can not be taken for granted.

Ma Yun, chairman of Alibaba's board of directors, is very clear about the tax problem of network operators.

A few days ago, the eight ministries of the national development and Reform Commission, the Ministry of Finance and the Ministry of Commerce jointly issued the "notice on promoting the healthy and rapid development of e-commerce". It is mentioned that in the 22 provinces and municipalities such as Beijing, Shanghai, Guangzhou and Hangzhou, the application of e-invoices will be launched. Among the first pilot cities, Hangzhou and Chongqing are among them.

The General Administration of Taxation and the Ministry of finance are responsible for organizing relevant departments and demonstration cities, studying and improving the tax collection and management system for e-commerce, formulating interim measures and standards for the management of electronic invoices on the Internet, studying the construction of electronic invoices system for security network and the management and service platform of network electronic invoices, forming a pilot project plan, and conducting pilot projects in the relevant demonstration cities.

After completing the market incubation period of "fish culture", e-commerce will soon usher in a standardized way of development.

The information disclosed behind the "electronic invoice" is that the online shop should pay taxes.

The so-called electronic invoice is the electronic image of the paper invoice, and it is a string of electronic records.

Taxpayers can purchase online, issue online, deliver invoices online, and declare online.

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Cost shifting is inevitable for consumers.

In 2011, the online shopping volume of Chinese netizens reached 784 billion 930 million yuan.

But most shops on the Internet do not have physical stores, and many can not provide invoices.

Yu Jun, director of the Complaints Department of the Chongqing Municipal Council, one of the pilot cities, said that the Consumer Council has handled more than 10 complaints against invoices for online stores last year.

The complaint party is mostly a self-employed person, no entity shop, no tax registration, and no invoice can be provided.

And many buyers seem to get used to online invoicing.

The staff of the 12366 service hotline of the Chongqing Local Taxation Bureau said that there were relatively few complaints against online shopping invoices, probably because buyers were mostly individuals, and the value of invoices was not large.

However, from the point of view of tax management, whether the shop or entity store is sold, as long as businesses sell goods, they have the obligation to issue invoices, otherwise there will be suspicion of tax evasion and tax evasion.

Invoicing is not difficult for large B2C companies.

At present, B2C e-commerce providers such as Jingdong mall and Dangdang are all invoicing invoice by default, which costs about 100 million yuan per year.

Such a large expenditure, only the relatively strong financial background, larger scale of operation, higher profit margins, relatively standardized management of the online shopping mall can withstand, so most of the B2C business can be invoiced in accordance with the law.

But for individual small sellers, invoicing is not so easy. The essence of the pilot application of the network (Electronic) invoice is the continuation of e-commerce tax payment.

Many Internet sellers believe that after issuing online invoices, it is unavoidable to pay taxes, so the operating costs must increase.

If there are well capitalized shopkeepers fighting price wars, some small buyers may not be able to live.

Online shoppers worry that after the introduction of electronic invoices, there may be an increase in the cost of online shopping. The tax revenue increased by electronic invoices may be pferred to commodity prices.

For this reason, many consumers begin to worry that sellers will become the ultimate "paying people" if they increase their operating costs.

For consumers worried about the cost of invoicing pfer to commodity prices, Wu Jiangwen, a professor at Industrial and Commercial University Of Chongqing School of blending and intelligence, believes that in the short term, this will bring some impact to the network operators and increase their cost. However, if the market wants to develop, it must be standardized. The state may issue corresponding tax rules for different sales network operators, and some small network operators or self-employed households should take corresponding support and protection policies.

In the view of Feng Lin, a researcher at the China Electronic Commerce Research Center, even if the trial of electronic invoices will raise the price of some products, increasing the tax administration in the field of electronic commerce is the general trend.

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In many e-commerce developed countries, online shop tax payment is no longer something new.

Many countries have even passed relevant laws and regulations to define and guarantee tax.

Let's take a look at the criteria and basis of tax collection for foreign Internet stores. Perhaps we can learn some experience and experience from them.

Japan: millions of earnings before filing tax returns

In Japan, the special business quotation law stipulates that the revenue from network operation needs to be paid, and there are indeed some Japanese paying taxes according to 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.

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.

UK: 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.

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.

The seller should pay a fee for each new product in the shop, and the fee standard depends on 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, you also need to pay the handling fee.

A small online shop usually does not need to file a tax unless the paction volume exceeds 1000 Australian dollars.

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 the state can not impose a consumption tax on the company if the company entity is not in a state where consumers are buying and selling online orders.