Is there a tax on e commerce in our country? Is there any law in recent years? 5

Legal analysis: tax principles that should be followed in the e-commerce environment, specifically, these principles mainly include: 1. The principle of fairness in tax law. As an emerging way, although e-commerce is a kind of digital goods or services, it has not changed the essence of commodity transactions and still has the basic characteristics of commodity transactions.

Therefore, according to the requirements of the principle of fairness in tax law, it should apply the same tax law and bear the same tax burden as the traditional**. The purpose of establishing the principle of fairness in tax law is to support and encourage commodity operators to carry out e-commerce in the form of e-commerce**, but it does not enforce the medium of transaction such as indiscriminate banquets. At the same time, the establishment of the principle of fairness in the tax law means that it is only required to amend the current tax law, expand the scope of application and interpretation of the tax law, and include the e-commerce of digital transactions in the content of the current tax law, so that it includes the taxation of digital transactions.

Legal basis: Notice on the cross-border e-commerce retail import tax policy will increase the limit of a single transaction from 1,000 yuan (800 yuan in Hong Kong, Macao and Taiwan) to 2,000 yuan in the personal postal articles tax policy, and set an annual transaction limit of 20,000 yuan for individuals. The tariff rate for cross-border e-commerce retail imports imported within the limit value is temporarily set at 0%, and the exemption of value-added tax and consumption tax at the entrance link is cancelled, and the tax is temporarily levied at 70% of the statutory tax payable.

At present, the tax issues involved in e-commerce mainly involve the following aspects:

1. Value-added tax. For the sale of goods by way of advance payment, the Provisional Regulations on VAT stipulate that it is the day on which the goods are issued; In the case of the sale of taxable services, the day on which the sales money is received or the voucher for the sale of the sales money is obtained at the same time for the provision of the services; For imported goods, it is the day of customs declaration; If the invoice is issued first, it shall be the day on which the invoice is issued. In view of the characteristics of e-commerce pre-sale goods, it is different from the sale of goods, so the time of occurrence of its tax liability needs to be comprehensively considered in combination with accounting regulations, relevant provisions of the Property Law and Contract Law, and the principle of "substance over form".

2. Consumption tax. The Interim Regulations on Consumption Tax can consider the following aspects in determining the time of occurrence of the tax liability of pre-sold goods: if the settlement method of advance receipt is adopted, it shall be the day on which the taxable consumer goods are issued; If other settlement methods are adopted, it shall be the day on which the sales money is received or the receipt of the sales money is obtained.

3. Business tax. According to the Provisional Regulations on Business Tax, if the pre-sale of labor services is paid in advance, the tax liability shall be incurred on the day of receipt of the advance payment.

4. Income tax. The timing of the occurrence of corporate income tax liability depends on the recognition of income under the tax law. The Notice of the State Administration of Taxation on Several Issues Concerning the Recognition of Enterprise Income Tax Income (Guo Shui Han No. 875) stipulates that if the conditions for revenue recognition are met, if the sales of goods are in the form of advance payment, the revenue shall be recognized when the goods are issued.

Therefore, for enterprise income tax payers, the revenue recognition time can be roughly divided into two categories:

1) For the sale of goods, the time of issuing the goods shall be the time when the taxpayer recognizes the income;

2) If the provision of labor services does not cross the tax period, the time when the taxpayer recognizes the income is the end of the provision of labor services; If the tax period is crossed, the completion progress (percentage of completion) method is generally used to recognize the labor income.

5. Export tax rebates. According to the Notice on Tax Policies for Cross-border E-commerce Retail Exports (CS 2013 No. 96), starting from January 1, 2014, VAT and consumption tax refund (exemption) policies will apply to e-commerce exports that meet the prescribed conditions.

The impact of China's e-commerce law on China's e-commerce law includes: encouraging the development of new forms of electronic loss-writing business and innovating business models; It has promoted the research and development, popularization and application of e-commerce technology, promoted the construction of an e-commerce credit system, and created a market environment conducive to the innovation and development of e-commerce.

Article 3 of the E-Commerce Law of the People's Republic of China: The State encourages the development of new forms of e-commerce, innovating business models, promoting the research and development, promotion and application of e-commerce technologies, advancing the establishment of a creditworthiness system for e-commerce business, creating a market environment conducive to the innovative development of e-commerce, and giving full play to the important role of e-commerce in promoting high-quality development, meeting the people's growing needs for a better life, and building an open economy. Article 4 of the "E-Commerce Law of the People's Republic of China" The state treats online and offline business activities equally, promotes the integrated development of online and offline, and the people** at all levels and relevant departments must not adopt discriminatory policy measures, and must not abuse administrative power to eliminate or restrict market competition.