How To Balance Benefits And Fairness In Taxation Of Electricity Suppliers

"Whether the electricity supplier should be fully taxed" has become a hot topic in recent years. With the rapid growth of online shopping scale, on the one hand, it is a proposal for a comprehensive taxation to be fair. On the one hand, the voice of promoting employment and postponing the "one size fits all" is on the one hand. How should the "big business superpower" solve this problem?

　 Levy or not

Last year, during the "two sessions", Suning chairman Zhang Jindong put forward that "online shops should also taxation Suggestions. Wang filling, chairman of the National People's Congress and chairman of BBK group, has also submitted many bills and proposals, calling for the regulation of electronic business tax payment, or "unfair retail sales."

Wang Tian said that according to the annual turnover of more than 1 trillion yuan to calculate, online shops operating on the Alibaba platform, tax evasion amounted to 35 billion yuan a year. Taobao then questioned by official micro-blog, "where does the tax data come from?"

It is understood that China's e-commerce field is mainly B2B (business to business), B2C (business to individual buyers), C2C (occurs between individual sellers and buyers) transactions in three forms. According to the current tax system, the tax haven is mainly C2C mode online shop, such as Taobao online shop, and Tmall, Jingdong, Dangdang and other B2C platform businesses are basically paying taxes.

According to the data provided by Alibaba to reporters, the annual turnover of Taobao over 94% sellers is below RMB 240 thousand yuan, which is the main market of Taobao. It is not within the scope of taxation according to the current tax law; many of the other 6% Taobao sellers have already paid taxes online. As for Tmall, the business on the platform is business, which is already paying taxes.

Over the next few months, the frequent movements and statements of the relevant state departments also made many small and medium-sized shop operators "thrill". Shortly after the end of the two sessions, the State Administration of Taxation began to implement the "two sessions". Network invoice Management measures are considered as preparation for taxation. Subsequently, the State Administration for Industry and Commerce held a forum on how to regulate the electricity market transactions and market order.

In the heated debate, the United States, as the "originator of the electricity supplier", passed a motion called the "market fairness act". The US state government will get a power to levy a sales tax on the online retailers who sell more than $1 million. If the bill is finally passed in the house of Representatives, it means that the US electricity supplier will be fully taxed.

After that, a spokesman for the Ministry of Commerce said at a news conference that paying taxes according to law is the duty of every citizen and enterprise. The tax law is applicable to traditional enterprises and e-commerce enterprises. The Ministry of commerce is actively promoting the regulation of online retail management, which is still under preliminary investigation, and there is no specific timetable.

　　 300 million how to balance the market of users and tens of millions of sellers?

China Electronic Commerce According to the latest monitoring data from the research center, the scale of China's online retail market in 2013 reached 1 trillion and 800 billion yuan, an increase of about 42% over the same period last year. According to the latest report released by CNNIC, the size of China's online shopping users has reached 300 million.

Through interviews with online stores, many sellers believe that paying taxes according to law is a duty of citizens and enterprises. However, the time of full tax collection is not yet available, especially the "small and micro" online stores with annual sales of several million yuan, less than 100 employees, and even smaller "husband and wife shops" and "big student entrepreneurship shops", which have been solving employment problems, and suggest supporting like the support of the real economy and small and micro enterprises.

According to the data provided by Alibaba to reporters, there are about 7 million online retailers on the Alibaba retail platform, of which the majority of small and micro network providers are: Taobao sellers account for 58% of their own 1 people, 97% of 5 people, and 81% of Tmall employees 3-20 employees.

Some online shop practitioners think that for the online shop that wants to be bigger and wants to go brand management, the enterprise itself will choose the standard system of paying taxes.

For the suspension of a comprehensive tax, whether it is unfair or not, Yan Longzhi, the head of the online shopping brand "thousand bags and one bag", believes that many wholesale markets do not need to pay taxes on the wholesale market. Comparatively speaking, the Internet makes the trading situation clear. "If the same tax system under the online and offline businesses, there is always a leak in the online and offline business, is it equally unfair?"

For online shopping groups, the most concentrated concern is that "tax increases the price of goods, and the cost is still paid by customers". Buyers also said that if we could differentiate taxes and strengthen supervision, multi pronged approach would be a good thing to protect the rights and interests of online shopping.

　　 Experts say the conditions for full taxation are not ripe.

Many experts interviewed said that many online shops did not even have business licenses. The conditions for full taxation were not yet ripe. But in the long run, it is a general trend to levy taxes according to the scale of online stores and strengthen the supervision of the electricity supplier industry.

Mo Daiqing, an analyst with the China Electronic Commerce Research Center, said that the electricity supplier tax has been discussed for a long time, but it is very difficult to operate practically. First, the scale and income of the electronic business enterprise are not the same. The state can not cut across the board in formulating the relevant rules of taxation. Secondly, taxation will lead to an increase in the operating cost of the electric business enterprise, and the price of the product will rise. Eventually, the consumers will pay the bill and there will be many resistance in the actual operation.

"Referring to the international practice, the United States as the originator of e-commerce development, whether to levy a full tax on online shops is still under discussion. At present, the timing of comprehensive taxation is not mature." Mo Daiqing said.

Some large scale, already in charge of the electricity supplier responsible person believes that if a comprehensive tax, small and micro shop sellers must be affected. "It is suggested that the scale should be graded according to the size of different sellers. If the government wants to levy a comprehensive tax, the government should also plan to support some small sellers in a targeted way." Women's clothing brand "Han Du Yi house" public relations director Chen Xin said. According to Xinhua News Agency

　　 Tax situation of foreign Internet stores

Us: virtual goods not taxed

The Internet tax exemption bill was passed by the United States in 1998. The bill stipulates that virtual goods should not be taxed, but general commodities are subject to tax in accordance with the entity's operating standards. However, the high court of the United States has decided that the state can not impose a consumption tax on the company if the company entity is not in a state where consumers are buying and selling online orders.

　 Australia: tax by product price

It is inevitable to collect taxes in Australia. Personal online shop needs to pay login fees and transaction fees to the network platform. When a new product is put in the shop, the seller will pay a fee, and the fee will be determined according to the price of the product. After the transaction, the transaction fee will be paid at 2%-5%. When you use the third party payment system, you also need to pay the handling fee. A small online shop usually does not need to file a tax unless the transaction volume exceeds 1000 Australian dollars.

　　 UK: consistent with entity management

In August 2002, the electronic commerce act of the United Kingdom came into effect. It clearly stipulates that all online sales goods need to pay VAT. The tax rate is consistent with the entity operation. The "no difference" levy is divided into three categories, the standard rate (17.5%), the preferential tax rate (5%) and the zero tax rate (0%). According to the type of goods sold and the place of sale, different tax rates are applied. Annual sales of more than 58 thousand pounds must be added to the tax department for VAT registration. If it does not exceed, it will not make rigid demands.