Personal online shopping tax progressive C2C difficult to define the scope of tax

in silence after more than a year, to discuss related taxes for online stores again. Recently, the State Council Legislative Affairs Office of the State Administration of Taxation, the Ministry of Finance drafted the "People’s Republic of China tax administration law amendment bill (Draft)" (hereinafter referred to as "the draft") and published the full text, to solicit views of the community. The industry believes that the introduction of the relevant provisions of the tax identification number, will make a large number of existing gray income problem is more effective regulation. After the opening of the shop in a small electricity supplier, will also be in accordance with the management of natural taxpayers, tax will become a matter of course.

C2C difficult to define the scope of tax

as early as 2013, China’s e-commerce transaction volume has exceeded the United States, becoming the world’s largest online retail market." Senior Internet watchers thunder said yesterday in an interview with the Information Times reporter, e-commerce transaction scale expands rapidly. The regulators began intensive research, and set up a special research group policy scheme for effective tax collection and management of e-commerce. At the same time, China’s multi appliance business enterprise gradually in the north, East and southwest China, Southern China and other areas of the implementation of electronic Invoicing, and this year is expected to promote the country to establish tax administration system and supporting electronic commerce business registration.

but due to the difference between e-commerce and traditional retail, comprehensive tax has been difficult to implement. Thunder said, after many third party platform type B2C (business to consumer) providers such as Jingdong,, etc. are, due to enterprises in the settlement unit, when incorporated have complete the tax process, you can issue invoices to enterprises or individuals, are under the supervision of tax authorities.

and C2C (person to person) platform such as, pat net sellers of small, most of the individual shop, no registration, no entity shop and related business data, the relevant information is not in the range of the tax authorities, therefore not included in the scope of the tax levy, have made a great many C2C shop long-term in a vacuum. "Obviously, we buy things on the 1st shop or on the Jingdong. But in some personal Taobao shop, there are few sellers will give you an invoice."

taxpayer identification number will change the status quo

and C2C difficult to clear the scope of the tax issue, perhaps in the draft will gradually be resolved after the amendment.

it is understood that one of the most interesting issues of this amendment is the establishment of a unified system of taxpayer identification number, natural taxpayers and corporate taxpayers will have the same taxpayer identification number. Taxpayer identification number is the tax department in accordance with the national standards for enterprises, citizens and other taxpayers to prepare the only and lifelong identity identification of the identity of the digital code identification. The tax department shall carry out the tax administration through the taxpayer identification number, so as to realize the full coverage of the society. "Draft", the taxpayer signed a contract agreement, the payment of social insurance premiums, real estate registration and the handling of other tax related matters.

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