weekly Times reporter Han Wei from Shanghai,,
in how to control the electricity supplier evasion problem, the local tax department and the State Administration of Taxation "in a fight".
, according to media reports, since the beginning of April this year, including Beijing, Guangxi, Jiangsu, Shanghai, Shandong, Shenzhen and other places of the country, the main coastal provinces and municipalities have interviewed tax departments within the jurisdiction of the business enterprise. This action points to the evasion behavior of business enterprise.
is the specific business tax interview moves to the opinion of the nerve, and triggered a national comprehensive tax on sellers Taobao speculation.
, however, the situation is quickly turned down. In May 5th, a "on adhere to the tax law to better serve economic development views" (hereinafter referred to as the "opinions" ") appeared in the national tax administration website. From the perspective of "promote public entrepreneurship, innovation" point of view, the "opinions" pointed out that "the tax authorities at all levels shall organize this year specifically for a new industry, new business models of comprehensive tax assessment and tax inspection".
local tax department and the State Administration of Taxation "fight", is a collection of problems of the electricity supplier tax due to the virtual network transactions, the main tax is difficult to determine, the transaction process is difficult to control, for a long time, the electricity supplier tax collection has been in a "vacuum" state. However, this collection is gradually strengthened.
times weekly reporter learned in the interview, in the current e-commerce law in the legislative process, experts and scholars do not tend to set up a separate tax for Taobao sellers. Legislation is the focus of attention, for those who are in accordance with the current policy has the obligation to pay taxes but did not fully fulfill the obligations of electricity providers to strengthen tax collection and management.
and a person close to the State Administration of Taxation also told die Zeit reporter, the opinions of the release does not mean that it will not be taxed on the electricity supplier. He believes that the electricity supplier taxation is sooner or later, just when the State Administration of Taxation will not be generalized, but be careful delineation of the levying scope and the corresponding tax rate.
most of the Taobao seller does not meet the tax conditions
many people think that in China, the individual online sales of goods without tax. In fact, this is a misreading of tax policy.
times weekly reporter, although China has not yet issued specific laws and regulations for Internet transactions to pay taxes, but under current rules, whether it is online sellers, taobao.com, pat net on the platform of Tmall or individual sellers, sellers of enterprises, must be paid.
specifically, individual sellers should bear the main tax obligations, including value-added tax and personal income tax, and corporate sellers need to pay value-added tax and corporate income tax.
According to the deputy director of the National Lawyers Association
taxlaw Specialized Committee and secretary general, China tax law firm director Liu Tianyong introduced to Taobao, Tmall and other individual sellers settled electricity supplier network platform to engage in business activities, the collection of personal income tax.