Standardize Electricity Supplier Tax Through Legislation

China's online retail sales increased from 801 billion 900 million yuan in 2011 to 27861 billion yuan in 2014, increasing at an annual rate of 40%-50%. Last year, "double eleven", Alibaba set a record of trading volume of 57 billion 100 million yuan a day.

Compared with the rapid development of e-commerce, China's policies and regulations related to e-commerce are relatively lagging behind. At present, the threshold of setting up online shops in China is relatively low, and there is no detailed legal entity and other related requirements, especially the C2C (personal to personal) platform, such as Taobao, pat, etc. Micro shop Most of the small and medium-sized sellers in such platforms have neither business licenses nor tax registration. The relevant business data and information are not within the scope of the tax authorities, and the taxation of a large number of online shops is in a vacuum for a long time.

From 2012 onwards, Han Yuchen began to " Electricity supplier Taxation The problem is running. In his view, the relevant departments in the past to protect the development of the electricity supplier industry tax exemption, e-commerce has now formed a huge market volume, should fulfill the obligations of each citizen and enterprise pay taxes according to law, but also has the tax payment conditions.

On how to levy taxes on electric business enterprises Han Yu Chen Four suggestions are put forward.

　　 First, verify the sales volume of online retailers through the online banking system.

Online retailing is different from physical stores. It has no on-site trading behavior, and all transactions are paid through online banking. The tax department can check the transaction volume of online retailers through the transaction records of online banks, so as to ensure the full collection of tax sources.

　　 Second, unified implementation of electronic invoices.

At present, whether the network transaction behavior must be invoiced is not mandatory, and can not guarantee the fair order in the market. To establish a fair market competition order, the tax department can automatically generate electronic invoices through payment on every online transaction.

　　 Third, amend the industrial and commercial regulations, that is, the industrial and commercial registration system, and establish a taxpayer identification system.

The network trading platform should provide the tax authorities with the registration information of e-commerce traders. Each natural person taxpayer will have the taxpayer identification number as well as the enterprise taxpayer. Small and medium-sized electricity providers who open online shops can refer to the tax support policies of small and micro enterprises in the state entities, and implement tax preferences for individual small outlets to ensure their healthy development.

Fourth, referring to foreign practices, determine the proportion of tax payment.

Our country should learn from the practice of taxation by the United Kingdom and South Korea on Internet taxation. The principle of fair taxation should be adopted for online retail and physical retailing. If the online retailer is regarded as a small taxpayer, the tax cost should be 3%-8%; if the general taxpayer standard is applied, the tax cost should be 17%-22%.