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2014 Will Become The First Year Of E-Commerce Tax Legislation.

2014/1/13 18:59:00 31

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the finance and Economic Commission of the National People's Congress convened the first draft plenary session of the electronic commerce law drafting group, and for the first time delineated the "timetable" of China's e-commerce legislation, that is, from the drafting group to December 2014, conducting thematic research and subject research and completing the Research Report, forming a legislative outline. From January 2015 to June 2016, we drafted and completed the drafting of the draft law. 
 this marks the start of the legislative work of China's e-commerce law, and it also means that 2014 became the "first year" of China's e-commerce legislation. Reporters combed the past year's interview reports, and combined with the future trend of China's e-commerce development, proposed nine major gaps in China's electricity supplier legislation. 
 < a > href= > http://www.91se91.com/news/index_c.asp > > e-commerce > /a > tax legislation /p >
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 the scope of impact: it is universal and universal, involving almost all the main business entities of the network. It is of great concern to the objects of Taxation, tax rates, and when to levy taxes. At the same time, it is also the most concerned issue in all electricity supplier legislation. 
 statistics from AI consulting show that online shopping spanactions in China's e-commerce market in 2012 amounted to 1 trillion and 300 billion yuan. Among them, the business volume of Taobao, which takes C2C as the operation mode, is the most advantageous. The conservative estimate is 800 billion yuan, assuming that the 3% rate will be taxed, and only the value-added tax will reach 24 billion yuan. 
 current situation and legislative needs: during the two sessions of 2013, the proposal and appeal of tax levy on electricity providers, namely "a href=" http://www.91se91.com/news/index_c.asp "> Suning /a" Chairman Zhang Jindong and BBK chairman Wang Tian, pushed the question of whether electricity providers should pay taxes to the cusp of public opinion. Subsequently, the "2013 market fairness act" adopted by the US Senate requires enterprises to pay sales tax to the governments of the buyers where they sell products through the Internet, mailing product catalogues, radio and television, which in turn has seen the feasibility of Taxation on electricity suppliers in China. 
 China's e-commerce spanactions are developing rapidly. In the past ten years, the average annual growth rate of e-commerce retail spanactions in China is higher than 40%. In 2012, China's electricity supplier turnover exceeded 8 trillion yuan, an increase of 31.7% over the same period last year. At the same time, according to statistics, 90% of the annual volume of e-commerce spanactions in China is in the form of C2C, which is engaged in B2C spanactions, and a large number of spanactions are separated from the existing legal supervision. 
During the two sessions of group discussions held in 2013 P, a deputy to the National People's Congress who was engaged in physical retailing from Anhui stated that "some entities under the line operate to achieve the purpose of evading taxes by spanferring the spanaction to the online market, or by calculating the amount of spanactions under the online and offline distribution." 
 April 1, 2013, the national "a href=" http://www.91se91.com/news/index_c.asp "tax administration" /a > implementation of the "network invoice management measures" (the State Administration of taxation order No. thirtieth) provides legal and technical support for the taxation of electricity suppliers. Subsequently, the Ministry of Finance and other 13 departments jointly issued the notice on further promoting the healthy development of Electronic Commerce ([2013]894). Although our country has not yet set up a special tax law system for e-commerce, the object of Taxation, tax rate and other issues are not clear, but the relevant departments began to levy taxes on electricity suppliers 10 years ago. 
 Liu Tianyong, deputy director of Specialized Committee of the National Association of laws and regulations and director of Beijing tax law firm, pointed out: "the hidden nature of e-commerce spanactions, the uncertainty of trading places and the complexity of spanaction objects lead to great challenges to the mode, means and flow of tax collection and Administration of e-commerce. For example, the traditional tax collection and management is based on the examination of vouchers, accounts and statements. E-commerce in the Internet environment, the product order, payment or even the delivery of digital products, records of the spanaction process orders, contracts, as sales vouchers of various bills exist in the form of electronic. Electronic vouchers can be modified without leaving traces, which results in the traditional tax audit losing its foundation. 
 Liu Tianyong said, "from the perspective of the development of Taxation of electricity suppliers in various countries, it is generally clear that tax controls on e-commerce in China under the premise of not collecting new taxes are equally suitable for China's situation, that is, in order to promote the development of e-commerce, we should deal with the taxation principle of electricity suppliers, and prohibit the introduction of new taxes and surcharges." 
At the legislative level, Liu Tianyong believes that China can levy e-commerce taxation into the existing tax collection and management system, such as enjoying tax concessions for small and micro enterprises, and at the same time, preferential policies for tax reduction and exemption for the early development of electricity providers. P