Electricity Supplier Tax Problem Is Difficult To Solve? Pay Attention To Tax Fairness

Whether online sales or offline store sales, there are taxable sales of goods and services, which should be paid according to the regulations.

Recently, the State Administration of Taxation and the National Federation of industry and Commerce jointly held a symposium on deepening tax reform and promoting the development of private enterprises in Beijing.

The representatives of Alibaba, Ma Yun and Jingdong Liu Qiangdong, who participated in the meeting, put forward suggestions and opinions on the tax burden of enterprises under the online and offline businesses.

Ma Yun pointed out that large enterprises are the main taxpayers, and explicitly advocate that Taobao stores should not pay taxes.

Liu Qiangdong believes that there is an enterprise legal person in Taobao at present, and points out that opening Taobao shops in the name of natural persons and concealing the business income of the electricity supplier, so as to achieve the purpose of tax evasion.

China's discussion on Taxation of electricity suppliers has been endless.

This time, the two big business tycoons of China will once again push the tax on electricity providers to the cusp of the storm.

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How should we consider the development and fairness of Taxation?

Online tax evasion is not related to "vote control".

According to the relevant regulations of China's Provisional Regulations on value added tax, as long as VAT duties are taxed (goods sold, etc.), they are VAT taxpayers, and the enterprise income tax also provides taxable income for enterprises, and sales revenue is the main taxable income.

From this perspective, whether online sales or offline sales of physical stores occur, taxable sales of goods and services should be paid according to the regulations.

That being the case, how does tax evasion happen on the Internet? In fact, it has nothing to do with the tax administration mode of "tax control by vote" in China.

Especially in the aspect of value-added tax management, China is on a small scale.

People or VAT general taxpayers are classified and managed, and related invoices are provided for tax collection and supervision based on the amount invoiced.

The so-called "small scale taxpayer" refers to a value-added tax taxpayer whose annual sales amount is below the prescribed standard and is not sound accounting and can not submit the relevant tax information according to the regulations.

Small scale taxpayers are taxed at the sales amount of 3%, which is a tax on extra tax, such as selling 1000 yuan, and they need to pay 1000/ (1+3%) *3%=29.12 yuan tax.

The general taxpayer adopts the tax deduction method of "output tax - input tax = tax payable" to calculate the tax payment.

In the actual tax management process, because most of the physical shops have a fixed place of operation, in the supervision of the tax department, even if they do not open the bill, they will be regulated by quota approval, so it is very difficult to evade taxes.

However, for online e-commerce, on the one hand, the big data generated by online sales activities are mainly concentrated in the registration sites of institutional services such as Taobao and Jingdong. On the other hand, China's tax administration is regulated according to the registration principle, that is, the tax authorities in other parts of the country can not take tax inspection and other routine supervision methods to supervise the operation of e-commerce business registered by Taobao and other platforms, that is, Shaanxi's Inland Revenue Department can not directly check the tax revenue.

Enterprises registered and operated have problems such as poor supervision channels for electricity suppliers' sales activities.

If the consumers do not take the initiative to claim invoices in the process of selling electricity, most enterprises will not take the initiative to declare and pay taxes to the local tax authorities.

Strengthen supervision to prevent unfair increase of tax burden on line

Of course, in the past few years, because the electricity supplier is in its infancy, the state has focused on the new economic format and is relatively relaxed in terms of supervision.

But today, online sales and shopping have become the main buying and selling behaviors of ordinary people. The relevant departments should "move with the market" and make legitimate sales of electronic business.

Let online sales and physical store sales be at the same level of fair competition.

Only in this way can we meet the basic justice value demands of fair and just development.

More importantly, if the sale of electricity suppliers can not be effectively regulated, it will lead to a bad demonstration effect of "bad money drives out good money". That is to say, what Liu Qiangdong called "enterprise legal person, opening Taobao shops in the name of natural persons, concealing the business income of the electricity supplier, so as to achieve tax leaks".

Of course, the sale of some corporate enterprises on the Internet is not only the result of promoting the development of the entity economy and the network economy, but also the embodiment of the innovative management mode of enterprises. However, if an enterprise legal person opens a shop on the Internet sales service platform as a natural person, and the operating income is not included in the accounting books, there is a suspicion of evading taxes. The relevant functional departments need to pay special attention to the supervision, so as to prevent the unfair tax burden between the entity store and the electricity supplier due to tax evasion.

At the same time, after solving the fairness problem of electricity supplier and entity store, according to the requirements of supply side structural reform, the tax and tax reform for the sales and wholesale industry, especially the further increase of the value added tax threshold of 30 thousand yuan, is of great significance for conserving the tax source and promoting the long-term economic and social development.

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