Discussion On Taxation Of Online Shopping

Is taxation really "tax" into the canal?

2012 national civil service interview hot spot "how to treat personal online shop begins to levy taxes" once again put the topic of Taxation of online shopping in front of the public.

Recently, more information has been reported that the IRS in a certain city of Hebei Province recently met with 38 large shops in Taobao Mall (Tmall), which required a tax increase.

According to the information posted by e-business information platform, most of the 38 online shops that were asked to pay taxes were general taxpayers, and 17% value-added tax plus enterprise income tax were added as required.

Last year, a company sold more than ten million dollars to make up for taxes. If it was calculated by 5% of small businesses, it would need to pay 6.7 million tax. If it was estimated by the general taxpayer, it would have to pay about 2 million of the tax.

Is tax on net purchase really "tax" into the canal?

The tax era of real name system

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 real name system has not been resisted, but it has been welcomed by most Internet traders and consumers.

"According to the feedback from the questionnaire, we hardly heard the voice against the real name system."

Tong Yuanzhi, Secretary General of the Yiwu Internet Commerce Association, said in an interview that the real name system would not have much impact on the standardized business operators, but would be more conducive to the healthy development of online stores.

In recent years, relying on the world's largest small commodity trading market, Yiwu's e-commerce has risen rapidly, and tens of thousands of Internet traders have gathered here.

According to statistics, there are more than more than 1000 e-commerce platforms in Yiwu, and more than 25 thousand online shops have been built on shopping websites such as Taobao. In 2010 alone, C2C e-commerce sales in the city amounted to 30 billion yuan.

Although the real name system was finally accepted by most Internet traders.

However, it has also caused many industry concerns, for fear that online shop "real name system" will become a prelude to online shop taxation.

A year later, this conjecture became a reality in Wuhan.

In June 2011, the Wuhan State Taxation Bureau issued the first tax list of personal online shops in China, which taxes more than 430 yuan on the "one percent of my Taobao" online shop.

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.

According to the second inspection bureau of the Wuhan State Taxation Bureau, the sales volume of "Wuhan one percent" in 2010 was over 100 million yuan, and the Bureau collected 4 million 307 thousand and 900 yuan of value-added tax, enterprise income tax and late fee in 2010.

Wuhan's IRS has collected more than 430 yuan tax, and has asked for another 4 online shops to pay taxes.

Since then, "have you been taxed"?

The debate between "killing the goose that lays eggs" and "letting the fish live in water"

With the shouting of the tax bill of the first online shop in Wuhan, the community has launched several heated discussions on the topic of online shop taxation, and has been fortunate to be selected as the hot spot for interview among 2012 national civil servants.

"In the context of the industry, it is mentioned that online stores will grow further in recent years. Therefore, with the establishment of more and more personal stores, personal online stores also need further regulation and regulation." low price "as a competitive" personal shop "is not conducive to the healthy development of e-commerce.

A person who has studied e-commerce for a long time says that in the early days, taxes may have "pains" on e-commerce, but in the long run, it will be beneficial to their development.

Some experts believe that it is not urgent to levy taxes on personal Internet shops. Taxation of corporate websites is a pressing matter of the moment.

"The expansion of online stores is bound to shrink the expansion of physical shops, sacrificing the huge energy created by physical stores to create job market, and will also have a series of impacts on pure individual stores," he said.

Insiders believe that the expansion of online stores will not only cause physical stores to shrink, but also squeeze out purely private online stores, which will have a great negative impact on the job market.

Compared with the support of the real name system, weaker online stores are more sensitive to tax on net purchases, and opponents are everywhere.

"Once the tax is collected, the online store will lose its low cost nirvana, and a small number of Internet operators will have to" shut down ".

Wang Hua, who sells bags and daily necessities online, says that many people are looking at online outlets with lower entry thresholds and price advantages.

If we do tax registration like entity stores and pay business tax, the operating costs of online stores will increase, and the prices of online stores will definitely rise. Consumers may therefore be greatly reduced, resulting in the failure of online shops to operate and eventually "go bankrupt".

Personal shopkeepers, like "wind like", told reporters that Taobao sellers QQ group also had a heated discussion on Taxation recently. It is generally believed that China has not yet developed to the stage of levying taxes on Taobao, especially for small sellers. Taxation will compress their profit margins and even force them to close down and close down.

Liao Lijun, general manager of Wuhan post express company Optics Valley regional company, said that the volume of logistics can reflect the activity level of network operators.

After the news of "one percent of my" online tax collection came out, another volume of Wuhan's gold crown shop, which had been running clothes, dropped from more than 4000 to more than 1000 daily, and some Internet traders left their online stores in Wuhan and moved the online shopping mall to the outside.

"There are some haste to tax Internet merchants."

Zhao Jingqiao, a Chinese Academy of Social Sciences, said that "Taxation on net shops" should not be too hasty to "kill the goose that lays eggs".

For the time being, it is not conducive to the development of electronic commerce if we collect taxes from a large scale.

From the national level, we should design a set of e-commerce tax rules reasonably, so as to further improve and standardize e-commerce.

Unpredictable direction

In fact, the development of e-commerce in China has learned from the past experience of the west to a large extent.

It is only a matter of time before Internet stores are taxed in foreign countries.

What worries the shopkeepers most is the question of specific operation: how to determine the tax point? Whether the tax is different? How to implement it concretely? Is the tax mechanism standard? "Actually, the cost increase is the least affected, the key is the human operation in the process of execution."

Net business, "little dragon flying", sighed.

"This is certainly a systematic project. In the early stage, it is clear that these developments will definitely increase the cost, and the tax may not be enough to implement. But this process needs to be done step by step.

Early cost may be high, but later perfection will be better. There is always a beginning.

The volume of business is increasing, the scale is bigger and bigger, and the flow of funds is bigger and bigger. If you do not regulate it, sooner or later it will be a problem. "

Wang Fang, an economics doctor at Lanzhou University, said that online shopping should have a series of supporting measures. There should be a standardized financial system in the operation mode of logistics and online shops, such as third party payment, and so on. This may be better in dealing with the problem of difficulty in determining turnover.

People in the industry pointed out that tax collection on Internet stores should be introduced as a fiscal policy and not to collect taxes only for the purpose of collecting money.

The government's use of "financial leverage" to levy taxes on enterprises should focus on maintaining the vitality of the entities, protecting the vitality of creating jobs and alleviating the pressure of domestic employment.