A5 (www.admin5.com) station network May 6th news, the main coastal areas including Beijing, Guangxi, the tax department of Jiangsu, Shanghai, Shandong and Shenzhen, starting from April this year, have been interviewed within the jurisdiction of the business enterprise. Among them, the Guangxi municipal government to carry out the IRS is a special tax inspection, e-commerce as the industry has never been included in the previous inspection for the first time appeared in the.
shop tax this topic has been discussed for a long time. In January this year, the State Council Legislative Affairs Office announced the People’s Republic of China tax collection and management law amendment bill (Draft), clearly stipulates that online transactions have tax obligations.
electricity providers generally have B2B, B2C and C2C three models. The first two to the enterprise as the settlement unit, when incorporated in the enterprise, has completed the tax process, under the supervision of the tax department, can be issued to enterprises or individuals. At present, the main dispute is the C2C model. With the tax identification number system will be a natural person into the tax object, the seller also entered the Taobao personal tax category. Under the current tax law, for small-scale taxpayers and individual industrial and commercial households, the monthly sales of 20 thousand yuan free of vat. In other words, although the theory can be carried out on all the electricity supplier sellers tax, but for the month sales of 20 thousand or less of the small seller is actually still tax-free. The larger Tmall, Jingdong merchants, most of them have handled the normal business tax registration, invoice.
the current domestic Taobao, Tmall, Jingdong, Suning, Amazon, Dangdang, one shop business platform are personal shop, some in the name of a person registered in the name of the company, some of the so-called tax registration, and not completely in accordance with the transaction amount to go, the tax department stores on these platforms also lack of effective means of supervision this leads to the electricity supplier tax has become unable to crack a problem. In the increasingly fierce competition in the electricity supplier industry, all not pay tax of tax if the company has opened up, means that the business enterprise profits become more modest. Today, some of the more closed shop for the tax policy is very worried.
for the store under the line, the electricity supplier tax and can not change the trend, the decline or atrophy of the line, the tax advantage is not the core competitiveness of the electricity supplier. For Taobao platform, the tax can effectively solve the problem of the seller brush single brush credit, brush sales will increase the tax burden, bragging is to pay taxes.
was not on the electricity supplier taxation, the first reason is the electronic commerce and the online shop is a new business model, administration temporarily delayed, followed by some shop may not reach the starting point of the value added tax, no VAT inclusive, "but with the expansion of the scale of e-commerce will inevitably be included in the scope of tax collection normal. There should be a certain ideological preparation".
online shop tax, electricity supplier new inflection point coming?
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