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Six Points Of View On Electricity Supplier Taxation

2013/6/21 15:09:00 75

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E-Commerce Internet Market Electricity Supplier Taxation

1, event background /p >

June 4, 2013, Yao Jian, spokesman of the Ministry of Commerce, confirmed in response to media inquiries that the relevant departments are studying < a href= "http://sjfzxm.com/news/index_q.asp >" electricity supplier levy tax < /a > legislation. The financial and tax administration department will perfect the corresponding tax laws and regulations.

If it is the same as rumors, with the turnover of electricity supplier 5% as the tax standard, Taobao will have to pay 40 billion yuan of business tax every year.

> the topic of Taxation of electric providers (especially C2C online shops) has been pushed to the cusp of the time, and the tax amount has become the focus of controversy.

two, industry data

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

After "P", in 2011, Wuhan's National Tax Bureau issued the first tax list of personal online shop, which taxes more than 430 yuan on "my one percent" of Taobao women's clothing store.

Since then, electricity supplier tax issues have been concerned.

according to the monitoring data of China Electronic Commerce Research Center, as of December 2012, the scale of China's online retail market reached 13205 billion yuan, an increase of 64.7% over the same period last year, accounting for the first time over 5% of the total retail sales of social consumer goods, reaching 6.3%. Among them, more than 10000 billion yuan of online shopping pactions took place in the two platforms of Taobao mart and Tmall mall, of which Tmall's trading volume was about 200 billion yuan, and Taobao's trading volume was about 800 billion yuan.

During the two sessions this year, representatives from the NPC and CPPCC National Committee said that if Taobao, the largest C2C shopping website in China, was taxed, the figure could not be overlooked.

three, analysis comment

to the hot events with significant significance in the major industries, the China Electronic Commerce Research Center has made the following comments and comments for your reference:

> strong > point 1: < a href= '> http://sjfzxm.com/news/index_s.asp > online shopping market < /a > has enjoyed a "tax bonus", and e-commerce and entity should be equal to

P > - Cao Lei, director of the China Electronic Commerce Research Center, /p

for this, Cao Lei, director of the China e-Business Research Center, said that sales of C2C last year amounted to nearly 10 thousand billion.

The online shopping market has already enjoyed the "tax dividend" and has made a huge impact on the real economy, especially the existing circulation system.

In the future, for the sake of fair market competition, we should basically treat the electricity supplier and the real economy equally.

besides, Cao Lei also pointed out that nowadays, "the rich and the poor", several powerful state-owned enterprises are very profitable, and the tax burden of the real economy is relatively heavy. At the same time, the tax reduction should be more common and the vitality of the real economy should be maintained.

viewpoint two: from the normative industry, it is necessary to levy taxes on the net shop

-- Mo Dai Qing /p, an analyst of China Electronic Commerce Research Center.

for this reason, Mo Daiqing, an analyst at the China Electronic Commerce Research Center, said that from the general direction of the industry regulation, it is necessary to levy taxes on online stores, especially to Taobao shops. Otherwise, it is unfair for B2C enterprises and offline sellers. On the other hand, taxation on individual online shops is also conducive to promoting the survival of the fittest in the C2C field, making it difficult for "unscrupulous businessmen" to survive, and putting many problems that appear online to everyone responsible.

the difficulty lies in how to formulate reasonable tax standard, and to levy taxes according to the characteristics of the electricity supplier. It is probably not good to copy the existing entity store tax mode.

viewpoint three: < a href= "http://sjfzxm.com/news/index_c.asp >" electricity supplier < /a > "for future taxation need not panic /p >

-- Research Fellow of China Electronic Commerce Research Center, lawyer Zhang Yanlai of Zhejiang Golden Road law firm

for this, Zhang Yanlai, a special researcher of the China Electronic Commerce Research Center, said that the government authorities have been demonstrating the topic of electricity supplier taxation. For nearly ten years, it is impossible for us to start immediately.

from the policy and legislation of electricity supplier in recent years and the statements of some officials, the government's attitude towards the electricity supplier is always encouraging. Therefore, even if the future taxation is not serious enough to affect the survival of the business operators, there is no need to panic.

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point four: whether the electricity supplier is taxed or not: the balance between fair competition and rapid development

-- Research Fellow of China Electronic Commerce Research Center, Yao Xiaojuan, lawyer of "Tian Bao law firm", .

for this reason, Yao Xiaojuan, a special researcher of the China Electronic Commerce Research Center, believes that whether or not to tax the electricity supplier is rooted in the balance between fair competition and rapid development.

on the one hand, the advantage of online shops is that there is no rent and taxes. The resulting price advantage has seriously affected the operation of traditional physical stores.

Since the development of electronic commerce, tax exemption depends on the support of the state for electric business.

The result of this support is that the feast of the electric business has become the bitter fruit of the traditional entity store.

Therefore, from the perspective of fair competition, we should levy taxes.

on the other hand, there is an internal connection between the scale of the online store and the tax payment of the electricity supplier. The level of the electricity supplier is different, such as the enterprise electricity supplier on Tmall and Jingdong, but most of them are still on the Taobao personal electricity supplier.

For millions of professional sellers on Taobao, the electricity supplier's no tax and no store costs are the basis for their survival.

Once taxes are raised, prices rise and profits decrease, some sellers find another way out.

This may be a big reshuffle of the electricity supplier, and it may also cause a fatal blow to the newly booming electricity supplier.

she believes that the electricity supplier taxation is the inevitable trend of future development.

For enterprises already registered, such as Tmall and Jingdong, they will have no influence on taxation through industrial and commercial registration and tax payment.

As for the taxation of individual electricity suppliers, we should choose the right time and formulate a reasonable tax policy, which not only can standardize the market but also promote the development of the industry, so as to take account of the development of the industry and fair competition at the same time.

viewpoint five: it is inevitable for the electricity supplier to collect taxes. The tax system, tax rate and tax base are the key issues .

-- Research Fellow of China Electronic Commerce Research Center, winning education CEO Cui Li Yuan

for this reason, Cui Libiao, a special researcher of the China Electronic Commerce Research Center, said that it is meaningless to discuss whether to collect taxes or not. It is inevitable for the electricity supplier to collect taxes. Now the large electric business enterprises, especially the B2C enterprises, are paying taxes. Now the sellers are mainly based on the C2C platform.

electricity suppliers account for 6% of the total retail sales of the society. If the sellers do not pay taxes, they will inevitably affect the fairness of the paction. The competitiveness of enterprises under normal tax payment will be weakened. The competitiveness of B2C enterprises with normal tax payment will also be weakened and the fairness of market status will be significantly lost.

Now we need to discuss what time to collect, how to collect and how to determine the subject of taxation.

The time point should not be a problem. It is already mature. Now there are two difficulties:

first, technical problems, tax rates, tax base determination, tax payment division, such as Taobao's 700 stores, can not be cut across the board;

Second, tax system, the scope of the business is p regional, the first is how to allocate the national tax and land tax, followed by the seller's registration place and the buyer's place of purchase how to distribute tax.

viewpoint six: the electricity supplier with a higher turnover and profit than a certain standard should be subject to normal taxation

-- Research Fellow of China Electronic Commerce Research Center, leading group network CEO Wang Qiheng

for this reason, Wang Qiheng, a special researcher of the China Electronic Commerce Research Center, said that the electricity supplier should levy taxes, but it should not be too hasty. Otherwise, it will encourage monopoly power and stifle new things in the cradle.

in fact, electricity tax has already started. The current focus is on how small and medium-sized electricity suppliers or sellers can levy taxes.

He suggested not to cut across the board. After all, the small and medium sized electric providers solved many people's employment problems, and the most creative ones were small and medium-sized businesses.

, and in the process of registration and registration, they have already paid part of their taxes and fees. Therefore, it is not recommended that the taxation of electricity providers at this stage bring pressure to the small and medium businesses.

Of course, the electricity suppliers with higher turnover and higher profits can be taxed normally to ensure the fairness of the whole social system.