What are the benefits of tax increases and reductions for e commerce

E-commerce should be taxed. E-commerce operators shall perform their tax obligations in accordance with law and enjoy preferential tax treatment in accordance with law. E-commerce operators that are not required to register as market entities in accordance with the provisions of the preceding article shall, after the first occurrence of tax liability, apply for tax registration in accordance with the provisions of the laws and administrative regulations on the administration of tax collection, and truthfully declare and pay taxes.

About invoicing and truthful declaration:

E-commerce operators that do not need to register as market entities in accordance with provisions. After the occurrence of the second tax liability, the applicant shall apply for tax registration in accordance with the provisions of the laws and administrative regulations on tax collection and administration, and truthfully declare and pay taxes.

For e-commerce operators selling goods or providing services, they shall issue paper invoices or electronic invoices and other purchase vouchers or service documents in accordance with law. Electronic invoices have the same legal effect as paper invoices.

In practice, in fact, most enterprises only need invoices to apply for tax registration, or when the platform requires tax-related conditions such as "general taxpayers".

There are significant tax-related risks in the brushing business:

Brushing is very common in actual e-commerce, especially when some e-merchants or platforms are in the savage growth period, and they urgently need to attract popular transaction volume to "speak". And from the outside, the capital flow, logistics, and business flow of orders are all the same. What about the substance?

In fact, it is a fake transaction! But is there no tax on fake transactions? Of course not!

The tax department can safely require back tax on undeclared swiping sales.

Individual Income Tax Law of the People's Republic of China

Article 1. An individual who has a domicile in China, or who does not have a domicile, and has resided in China for a total of 183 days in a tax year, is a resident individual. Resident individuals shall pay individual income tax on income derived from within and outside China in accordance with the provisions of this Law.

Individuals who do not have a domicile and do not reside in China, or who do not have a domicile and have resided in China for less than 183 days in a tax year, are non-resident individuals. Non-resident individuals shall pay individual income tax on their income derived from within the territory of China in accordance with the provisions of this Law. The tax year begins on January 1 and ends on December 31 of the Gregorian calendar.

Enterprise Income Tax Law of the People's Republic of China

Article 1. Within the territory of the People's Republic of China, enterprises and other organizations that obtain income (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and shall pay enterprise income tax in accordance with the provisions of this Law.

This Law does not apply to sole proprietorship enterprises and partnership enterprises.

Stabilize state revenues. With the advent of the era of big data, e-commerce has rapidly penetrated into various industries with its advantages of electronicization and informatization. Individual e-commerce operators have a huge impact on physical sales due to their advantages such as low market access thresholds, wide range of commodity audiences, low transaction costs, and large transaction volumes.

According to the E-commerce Research Center (monitoring data), the national online retail sales in 2018 were 9,006.5 billion yuan, an increase over the previous year. In the absence of a perfect legal system for e-commerce and a legal system for tax collection and management, China's collection and management of the income tax of individual e-commerce operators has been in a state of absence for a long time, resulting in a large loss of state financial revenue. If the income of individual e-commerce operators can be reasonably taxed, it will open up a new tax growth point in China and stabilize the country's fiscal revenue.

Achieve tax fairness. In the field of e-commerce, operators and consumers mainly conduct transactions through the Internet, third-party trading platforms and logistics companies.

Your problem is actually a big and painful problem faced by the domestic tax authorities. On the one hand, the emergence of e-commerce can not be underestimated in the benign role of the domestic economic market, which is exactly the result we hope to see. ** Desire to revitalize the economy; On the other hand, the problem you are facing is the impact of what you call "tax policy", and the tax department certainly hopes to extract the fruits of e-commerce to bring rich taxes, which depends on the attitude of the government.

In the current situation, it is crucial to what you want most.

As for the impact of e-commerce on tax policy, this is broadly defined. For **, this is easy to handle. Despite the surprise of e-commerce, don't think you're helpless.

The deeper meaning lies in the fact that the benefits and the suffocation are more important than the light.

Above, you may wish to refer to the quotation and elaborate.

Taxes should be paid.

1) VAT = sales revenue of goods (excluding tax) * 3% (small-scale taxpayers, monthly report);

2) Urban construction tax payable = value-added tax payable and business tax * 7% (monthly report);

3) Surcharge on education fees payable = VAT payable and business tax * 3% (monthly report);

4) Embankment protection fee: operating income * not charged in some places) (monthly report);

5) Individual income tax (monthly report); The implementation of withholding and payment, regardless of whether the salary exceeds 2,000 yuan, the full declaration of all employees.

6) Income tax = gross profit * tax rate of 25% (quarterly) 7) If the store also employs employees, then it is also required to pay social security and personal income tax.