may be more likely to be a large electricity supplier tax, because a comprehensive tax can enhance their competitiveness. But the tax for personal shop, may be a life and death." A large electricity supplier business people to die Zeit reporter said.
recently said that the State Administration of taxation is intensive research, and set up a special task force to study the effective tax collection and management of e-commerce policy. At the same time, China’s multi appliance business enterprise gradually in the north, East and southwest China, Southern China and other areas of implementation of electronic invoices, and is expected to 2015 nationwide promotion, the establishment of tax collection system and supporting electronic commerce business registration.
e-commerce is an important part of our business. China Electronic Commerce Research Center data show that in 2013, China’s online shopping users reached 302 million people, an increase of 24.7%; e-commerce transactions exceeded $10 trillion, an increase of 26.8%. In the same year the United States online retail sales of only $262 billion, China has surpassed the United States to become the world’s largest online retail market.
, however, due to the difference between e-commerce and traditional retail, making it difficult to implement a comprehensive tax, in addition to B2B, B2C, a large number of C2C shop supervision, tax in a vacuum for a long time. But it also makes the period of rapid development of e-commerce space, but now the electricity supplier’s turnover has reached an unprecedented scale, the development of rough, brutal style seems to have come to an end.
C2C difficult to define the scope of tax
According to the
Chinese e-commerce research center monitoring, at present, including Jingdong, suning.com, Amazon, jumei.com, China dangdang.com, shop No. 1, Gome online, vip.com, V+, intime network, where the network serves more than a dozen third party platform B2C (business to consumer) website, the sellers have been in the Business Department of registration, and normal tax. While Taobao, pat Network and other C2C (consumer to consumer) on the platform of small sellers, due to the vast majority of individual stores, and therefore has not been included in the scope of taxation.
fact, electronic invoices with the small and medium-sized electricity supplier taxation is completely different. A large commercial enterprises responsible person told the weekly Times reporter, electronic invoice is a tax certificate more innovative, of course, there is the possibility to pave the way for future electricity supplier comprehensive tax, but the current electricity supplier tax structure will continue for a period of time.
e-commerce is generally divided into B2B (business to business), B2C (business to individual) and C2C (personal to individual) three models. B2B platform to Alibaba, represented by B2C to Jingdong, Amazon and other representatives, while C2C is represented by Taobao, pat, etc.. The former two to unsettled enterprise units, when incorporated in the enterprise, must have complete the tax process, you can issue invoices to enterprises or individuals, they are under the supervision of the tax department, taxes must be submitted according to the laws and regulations.