The Electricity Business Law Has Been Implemented For More Than Half A Month, Three Things That Must Be Understood By The Textile Suppliers.

In recent years, the scale of China's e-commerce market has been expanding, and new modes of business are emerging one after another.

According to statistics, from 2012 to 2016, the volume of e-commerce pactions increased from 8 trillion and 100 billion yuan to 26 trillion and 100 billion yuan, an average annual growth rate of 34%.

In 2018 1~11, the retail sales volume reached 80689 billion yuan, up 24.1% over the same period last year.

In order to further standardize e-commerce, the first comprehensive law in the field of electric business in China, the electronic commerce law of the People's Republic of China (hereinafter referred to as the "electricity business law"), has been implemented this year, causing great concern to the operators, suppliers and even online consumers.

For example, Taobao merchants must register their business licences, and online brushing and bundling will be illegal; the electricity business law also has specific and specific expressions for disputes between buyers and sellers.

Due to the huge scale of e-commerce pactions in China, online commodity pactions such as textiles, clothing, home textiles and bedding occupy a considerable proportion of e-commerce pactions.

Therefore, the textile and clothing operators, the implementation of the new law has attracted more attention from the industry.

The electricity business law has 7 chapters and 89 articles, covering a very wide range. It mainly stipulates the five parts of e-commerce operators, the conclusion and performance of e-commerce contracts, the dispute resolution of e-commerce, the promotion of electronic commerce and the legal liability.

This reporter did an interpretation to understand the specific regulations of the new regulation on the electricity supplier behavior, and what terms are the obligations that the electricity supplier must comply with and fulfill.

Beyond the scope of operation will be punished

The second section of the "electricity business law" clearly stipulates "e-commerce", which refers to the business activities of selling goods or providing services through the Internet and other information networks.

Financial products and services are not applicable to information services such as news, information, audio and video programs, publishing and cultural products by means of information networks.

The electricity business law clearly defines the legal responsibilities of e-commerce operators, and helps to establish a standardized electricity market order.

According to the ninth article of the "electricity business law", e-commerce operators refer to natural persons, legal persons and unincorporated organizations engaged in the business activities of selling goods or providing services through the Internet and other information networks, including e-commerce platform operators, operators inside the platform, and e-commerce operators who sell goods or provide services through self built websites and other network services.

In addition, the tenth part of the electricity business law also stipulates that e-commerce operators should handle the registration of market entities according to law.

However, individuals who sell their own agricultural and sideline products and family handicraft products shall use their own skills to engage in convenient labour activities and sporadic small pactions without permission, and do not need to register in accordance with laws and administrative regulations.

For textile and garment enterprises, as long as enterprises sell goods or services through the Internet, they must register according to law. If there is no business license, they will be complained or reported.

The fifteenth and sixteenth provisions of the "electricity business law" stipulate that Taobao stores need to continue to publicize business license information in the prominent position of the store's home page, and the validity period of the business license should be updated synchronously.

At the same time, if there is a license related to business, it should also be publicized.

The business license must include business scope, for example, the business scope specified in the business license is clothing, so it can only sell clothing, not sell daily necessities.

Therefore, when handling business licenses, e-commerce operators must fill in the business scope reasonably.

Bundling is expressly prohibited.

Under the premise of "identifying the right person", e-commerce operators should also assume the following responsibilities: providing user data, ensuring network security, recording and preserving platform commodity and service information, formulating platform service agreements and trading rules.

The electricity business law also stresses the problem of liability determination in e-commerce pactions.

The sixtieth provision of the electricity business law stipulates that disputes over e-commerce can be settled through consultation and conciliation, requiring consumers' organizations, trade associations or other mediation organizations established according to law to mediate, lodge complaints with the departments concerned, and submit them for arbitration or litigation.

The new regulation tries to be fair and impartial from various levels, giving full play to the regulatory role of relevant departments and making e-commerce more standardized.

It is worth noting that the sixty-first provision of the "electricity business law" stipulates that when consumers buy goods or receive services on e-commerce platforms and disputes with operators on the platform, e-commerce platform operators should actively assist consumers in safeguarding their legitimate rights and interests.

The sixty-second part of the "electricity business law": in the handling of e-commerce disputes, e-commerce operators should provide original contracts and paction records.

Because the operators of electronic commerce lose, forge, tamper with, destroy, concealment or refuse to provide the foregoing information, resulting in the fact that the people's court, the arbitration organ or the relevant organ can not find out the facts, the electronic business operator shall bear the corresponding legal liability.

In the sixty-third section of the "electricity business law", the e-commerce platform operators can establish an online dispute resolution mechanism, formulate and publicize the dispute settlement rules, and resolve the disputes of the parties fairly and impartially according to the principle of voluntariness.

Article thirteenth of the electricity business law, the goods sold by e-commerce operators or the services provided shall meet the requirements for the protection of personal and property safety and environmental protection requirements, and shall not sell or provide goods or services prohibited by laws or administrative regulations.

For the conduct of bundling sales conducted by e-commerce operators in the past, the nineteenth article of the electricity business law clearly stipulates that e-commerce operators should draw consumers' attention to tying up goods or services in a significant way, and the tying products or services should not be used as the default consent option.

Now such acts have been banned, and if the violation is serious, they can also be fined under 500 thousand.

As a textile and garment enterprise engaged in the business activities of the electricity supplier, it is necessary not only to clarify the norms and stick to the bottom line, but also to focus on the improvement of product and user service quality, and enhance the comprehensive strength from the aspects of product management, service guarantee and risk prevention.

Business operators must pay taxes according to law.

At present, "reducing taxes and lowering fees" is an important starting point for the country to implement a proactive fiscal policy. In 2018, the tax reduction of 1 trillion and 300 billion yuan made the microeconomic subjects truly feel the benefits of "lightening the burden".

However, at the same time of reducing taxes and lowering taxes, it is very important to strengthen tax collection and management and create a fair tax environment.

The electronic commerce law clarifies the tax liability of e-commerce operators.

The eleventh rule is that e-commerce operators should perform their duties according to law and enjoy tax preferences in accordance with the law.

In accordance with the provisions of the preceding paragraph, electronic business operators who do not need to register with the market participants shall apply for tax registration in accordance with the provisions of the tax collection administration laws and administrative regulations after the occurrence of the first tax liability, and declare the tax according to the facts. The twenty-eighth provision stipulates that the operator of the e-commerce platform shall submit the identity information and tax related information to the tax authorities in accordance with the provisions of the tax collection administration laws and administrative regulations.

Insiders pointed out that taxpayers are divided into two main categories: small scale taxpayers and general taxpayers, small-scale taxpayers and general taxpayers have corporate income tax and personal income tax, corporate income tax is 25% of the profit portion, and personal income tax is 20% of the dividends.

It should be noted that in the course of business operation, taxpayers should file their taxes every month.

Insiders say that the online and offline businesses are in an unfair tax environment for a long time.

Online and offline businesses are the equal subjects of China's market economy, and should bear the same tax liability and obligation.

In addition to the rich commodity and service category, the competition between the electricity supplier and the entity store mainly depends on the price advantage.

This price advantage not only comes from store rentals, labor costs, etc., but also the tax payment is also an important reason.

The introduction of the "electricity business law" helps to establish a standardized mechanism for electricity suppliers to declare tax and tax collection, not only to avoid the loss of state taxes, but also to create a fair market environment for online and offline competition.