Probably since Alibaba went public last year and Jack Ma became the richest man in China, this year, all parties' "operations" on e-commerce platforms have followed. First Website production Our online stores must have physical stores. Secondly, the latest tax opinion will tax individual online stores. The C2C model online stores, which have been free from system supervision, have also begun to live on thin ice.
Should online stores levy taxes?
Taxation of online stores has always been a controversial issue. As we all know, most physical stores in China suffer from high rents, taxes and labor costs. If online stores are not taxed, this competition is indeed unfair. But in other words, it is because the tax burden of physical stores is too heavy that the huge online shopping market in China has been achieved objectively. As early as 2013, China's e-commerce transaction volume has exceeded that of the United States, becoming the world's largest online retail market. The reason why China's e-commerce develops so fast has a lot to do with the government's laissez faire. Taxation will curb the development of e-commerce to some extent.
If the reason for tax collection is that online stores are a mixture of good and bad, which makes it difficult to distinguish the true and false products, and is not conducive to the protection of consumers' rights, this reason is a bit far fetched. In many cases, online shopping is really different from physical goods. Since there is no voucher such as invoice, disputes between businesses and consumers are also common. However, at present, most of the goods support 7-day return, which to some extent protects the interests of consumers. In addition, it is difficult for businesses that have been doing fake and shoddy goods to survive for a long time.
In addition, online stores have played a great role in employment diversion. The threshold for opening online stores is low and the procedures are convenient, which is regarded by many as a channel for employment and entrepreneurship. Even some disabled people have found a way to make a living in it, and early taxation will also hinder young people's employment and entrepreneurship.
It can't be said that taxation has no benefit at all. It is difficult for some Taobao shopkeepers to swipe their credit. In this regard, it is conducive to the regulation of the industry.
Who will pay for the tax?
At present, the bill is to levy taxes on online stores with annual sales of more than 360000 yuan. According to the data released by Alibaba, 95% of Taobao sellers' turnover is below 240000 yuan. On the surface, most online stores are not within the scope of taxation. However, because individual online stores generally do not provide invoices to consumers, transaction bills are entered into private accounts, and the real data cannot be seen. If these gray revenues are transparent, the annual sales of most online stores are more than 360000 yuan. Those who really do Taobao know that big sellers make money, and many small sellers can't do it. Looking at the high turnover, they actually have little interest. If the annual sales volume is less than 360000 yuan, there is no need to open a store. If they were rich, they would have opened physical stores or settled in large e-commerce.
One of the reasons why online stores are popular is that they are cheap. According to the survey, if the buyer asks for an invoice, the price will generally rise by 7% - 12%. C2C online stores have a gap of about 10% with large e-commerce and physical stores. If these 10% are deprived, the increase in commodity prices due to taxation will inevitably weaken the market competitiveness of online stores, which will undoubtedly further affect the survival of online stores, and small and medium-sized online stores will also face a reshuffle.
In fact, things on the Internet already include taxes. After all, they can't all be their own products. In fact, they have already paid taxes from raw materials, manufacturers, transportation and other processes. The tax collection of online stores has increased the operating costs of online stores. In the future, online stores will pass on the extra costs to consumers through disguised price adjustment and other ways, and ultimately the wool will come from sheep. We have paid taxes on our salaries, and we have to pay taxes again when we go shopping with our salaries. Under China's current tax system, more than 70% of the tax revenue comes from value-added tax, consumption tax, business tax and other circulation links. Therefore, the most urgent task of the tax department is not to levy taxes on online stores, but to reform the tax system and reduce the excessive tax burden in Chinese entity transactions.
How should online stores levy taxes?
At present, countries around the world have at least one consensus on e-commerce taxation, which is the "tax neutral principle": first, try not to bring other additional losses or burdens to taxpayers or society; Second, taxation should avoid interference with online trade. In particular, taxation should not become a determinant of resource allocation beyond the market mechanism.
With the gradual maturity of China's e-commerce market, online store taxation is the general trend, and it is not difficult to solve the technical operation. We can combine the actual development of domestic e-commerce and learn from foreign practical experience. The key to taxing online stores is to strike a balance between fair competition and rapid development. Online stores should pay taxes, but they are definitely not the taxes of physical stores. Should relevant departments consider taking certain subsidies and relief measures for individual sellers who take online stores as their career? On the one hand, supervision can be strengthened to ensure the rights and interests of consumers; on the other hand, online stores with good reputation and formal can be encouraged to further develop, and reasonable and reasonable charges should be made. On the whole, they should be treated differently, not all at once.
Most e-commerce enterprises are small and micro enterprises, so we should give them some time to grow up slowly, let them grow more solid, and then gradually enter the tax sector. However, the value-added tax and consumption tax of the wild goose pluck out the hair interfere with the e-commerce market, making it more difficult for market individuals to conduct spontaneous transactions, and stifling the vitality of the whole market.
