Is The Electricity Supplier Really Taxing?

One is the executive meeting of the State Council, held in April 28th, which requires the tax department to introduce a pilot scheme to reduce tariffs on some imported consumer products including cosmetics, before the end of June this year.

And another "Tmall shop owner was interviewed to pay taxes" message, let sellers collective panic.

Whether the electricity supplier should be taxed is a false proposition. All production and business activities should be treated equally.

However, because of some inevitable reasons, the electricity supplier tax has not been able to improve the implementation.

The regulation on Internet commodity trading and related services (Draft for comment) issued in September 2013 has already stipulated that natural persons who are allowed to engage in online pactions will not register for business registration at this stage.

This is also a targeted solution to the development of small and medium-sized electricity providers, and individual online shops are temporarily exempt from taxation.

However, with the continued growth of the electronic commerce platform, the scale of the paction is even lower, and the tax revenue potential of the electricity supplier is increasing.

Rough estimate, last year, China's online retail sales of 1 trillion and 850 billion yuan, only C2C electricity supplier has not paid taxes for tens of billions of dollars a year.

At the same time, many obstacles to the taxation of electricity suppliers are gradually being removed.

In January this year, the State Council promulgated the revised draft law on tax collection and administration of People's Republic of China (Draft for solicitation), which explicitly stipulates that online pactions have tax obligations.

The tax identification number system will be promulgated, and tax payers will be covered by natural persons. This means that online shopkeepers will also manage taxpayers according to natural persons.

Another difficulty of the electricity supplier's taxation is that the tax authorities can hardly control how much revenue they can get from the shop owners. They can only be independently declared by the shopkeepers or spot checks.

But now, according to relevant sources, the regulatory authorities have cooperated with the third party data software side, that is to say, online sellers' account flow is more pparent than before.

In addition to the norms of trading volume, the promotion of electronic invoices also reduces the resistance to taxation.

Since 2014, the tax authorities have joined hands with e-commerce companies to promote the use of electronic invoices, and are expected to achieve nationwide promotion this year.

In addition, the first electronic commerce law of our country is expected to come out in the second half of this year. These new changes include both the top-level design of relevant legal framework and the elimination of obstacles to practical operation.

Which?

Electricity providers generally have three modes: B2B, B2C and C2C.

The former two enterprises are the clearing units. When the enterprises are registered, they have already completed the tax process. They are all under the supervision of the tax department. They can issue invoices to enterprises or individuals.

Although these enterprises also exist tax evasion, but the real controversy is the C2C mode.

With the tax identification number system putting natural persons into taxable objects, the individual sellers on Taobao also enter the tax category.

According to the current tax law, small scale taxpayers and individual industrial and commercial households are exempt from VAT under the monthly sales of less than 20 thousand yuan.

In addition, since October 1, 2014, taxpayers with no turnover of more than 30 thousand yuan have been exempted from business tax.

According to the data released by Taobao, the sales volume of 94% sellers is less than 240 thousand yuan a year, which means that most of the individual sellers are not collecting taxes.

In view of this, what is really affected is the big sellers who didn't have to pay taxes on the C2C platform such as Taobao.

There are tax evasion businesses on the B2C and B2B platforms.

Is it a big influence on chopping hands?

Taxes on sellers will undoubtedly raise costs. Many buyers worry that costs will be passed on to them.

The electricity supplier is referring to the tax rate of the entity shop at present. According to the annual turnover of 5 million, gross profit margin 20% and pre tax profit 10%, the taxes and fees add up to about 300000.

If profits are below 10%, many companies will lose money after taxes.

How to pay the electronic business platform, how much money to pay, how large the tax exemption interval is, and this needs the tax department to finalize it according to the existing situation.

Before that, the commodity prices of large business platforms could indeed be affected and rose.

But for most of the small and medium-sized buyers, because the paction volume is small, the tax impact is not big, the price will not fluctuate too much.

In addition to the price level, the electricity supplier tax will also greatly improve the shopping environment.

In fact, many sellers have the "brush up" behavior to enhance sales ranking, attract more buyers, and even form an industrial chain on the Internet.

After the tax is imposed on the electricity supplier, it will only increase the tax burden.

Buyers will no longer be cheated by false crowns and diamonds.

Like the nature of the property tax, the consumption tax will only be tighter when China's economic structure shifts from production to production and consumption.

There is only one problem now. When will the boot fall?

Although it is a cliche, in fact, 90% of Tmall businesses are paying taxes, but the amount is low.

If we pay taxes according to the tax rate of the entity stores, I am afraid that all the "leaking" taxes will be added up, which will destroy many sellers.

What is more worrying is that once the whole business is taxed, can online shopping be as cheap as it is now?