It is natural to tax online stores.
Pan' an Taobaodong
Taxation on online stores is the general trend. In July this year 1, online stores implemented the "real name registration system", which created conditions for paying taxes according to law.
Some people worry that taxing online stores will stifle the booming e-commerce. This kind of worry is unnecessary. Standardizing online stores with the system and appropriately raising the operating threshold are not only conducive to protecting the interests of market participants and curbing online dishonesty, but also conducive to the healthy development of e-commerce. Many countries have long had similar systems. For example, Britain promulgated the "Electronic Commerce Law" as early as 2002, which clearly stipulated that online stores should be registered and paid taxes.
Since e-commerce is still a business, you can't enjoy tax-free treatment just because you wear the "vest" of the network. The separation of online stores from tax supervision is not conducive to the adjustment and distribution of income.
Online stores don't pay taxes, and physical stores lose money.
Lanxi River Fei Ying
In 2009, the transaction scale of online shopping market in China reached 250 billion yuan, and Taobao alone achieved a transaction volume of 200 billion yuan, creating 808,800 direct jobs and driving 2.3 billion1.5 million jobs in industrial chains such as logistics, payment and marketing. The magic of e-commerce has been magnified thousands of times in the network age; Entrepreneurial legends such as "opening an online shop with a monthly income of 80,000 yuan" are quietly staged in grassroots networks; Spike, Crown Store, Explosion, and Internet Red Man challenge consumers' desire to buy with colorful page packages.
There are hidden hidden worries behind this prosperity. According to China's tax law, all goods sold, processed, repaired and imported in People's Republic of China (PRC) shall be subject to VAT. The sales of 250 billion yuan are conclusive evidence of the transaction, but the tax has not been paid at all. In China, the treatment of physical stores and online stores is so different that online stores have become a harbor for tax avoidance, while those operating according to law have become big losers, bearing the fierce challenge of price war of online stores. This is the tragedy that bad money drives out good money. The environment of unfair competition can only lead to more formal enterprises walking sideways, opening online stores one after another, wandering in the vacuum of policy and avoiding tax obligations.
If there is a transaction, you must pay taxes. This is the logic of the market and the logic of society. Online shop is not a question of whether to pay taxes, but how to pay taxes. Real-name registration system registration, a business license, is a good start, which locks the rights and responsibilities of online shop operators in the future, standardizes management and targets taxation. Compared with traditional transactions, electronic transactions can leave traces of transactions more conveniently, and the transaction amount can be accurately recorded through Alipay platform, which is the advantage of electronic transactions.
Some people worry that the tax policy will squeeze out the meager profits of online stores, leading to the closure of some online stores, leaving low-income people who stay in online stores unemployed and causing social instability. In fact, I want to say that if we can only achieve profitability by evading state taxes, then there must be something wrong with the business model of this online store itself, and the profitability of enterprises that play the "edge ball" is debatable. Taxing online stores can eliminate those unprofessional sellers with poor profitability, leaving large, professional and distinctive sellers, so that the emerging industry of e-commerce can develop healthily and continuously.
Online shopping has become a force to be reckoned with. The greater the so-called ability, the greater the responsibility, it is time for online merchants to assume their due responsibilities. Appropriate tax rate can be stipulated according to the monthly transaction amount of online stores, and online stores with sales below a certain level can be exempted from value-added tax; For college graduates, laid-off workers can enjoy certain tax incentives when they set up online stores. Based on the low carbon and environmental protection of online shopping, the effect of promoting employment is obvious. The state can give online stores a certain preferential tax rate, creating a win-win situation for consumers, online stores and the state.
Online shops should be taxed at different rates.
Lanxi Fang Yifan
Some people worry that if the online shop is taxed, it will raise the threshold of online shop operation, affect its development and even be unsustainable. I think these people worry too much.
As an economic entity engaged in transactions, online stores should pay taxes since they have profit-making business activities. Although online transactions are different from physical transactions, they are also a form of commercial behavior. In order to lower the threshold of online store management and encourage its development, this is not allowed by law, and it is also the dereliction of duty of the tax department. If online stores do not pay taxes, some physical stores or enterprises can evade taxes through online transactions, resulting in the loss of tax sources.
Open an online shop without rent, with less investment and less risk; Physical store operators not only have to bear the rent, but also invest and organize a certain amount of goods, and the cost, pressure and risk are far greater than those of online stores. In this case, if the online shop does not pay taxes, it is unfair to the physical store. Also engaged in commercial activities, why should the tax law be lenient to online stores? There is a tax law propaganda slogan called "paying taxes in good faith according to law and building a harmonious society". If online stores do not levy taxes, the tax law will lose the premise and foundation of fairness, dignity and credibility. What else can we say about building a harmonious society?
Rights and obligations are closely linked. The realization of any right is always conditional on the performance of obligations, and there are no citizens who only enjoy rights but do not perform obligations. Online shop operators make profits through transactions, which is their right. However, while enjoying their rights, they must also fulfill their tax obligations. If the online shop does not pay taxes, then, for the online shop operator, his rights and obligations are asymmetric.
Furthermore, if the online shop is taxed, it will be difficult to survive, and the competitiveness of such online shops is too weak. In fact, because the online shop has no rent and other reasons, even if you pay taxes, you can still maintain the price advantage of the goods you sell.
Online shop operators have different purposes or can't find a job. They live purely by online stores, or have legitimate jobs, but their income is not high. In order to earn some money to subsidize the family ... In this regard, the tax authorities should make differences in determining the tax rate according to the actual situation of online shop operators. For operators who rely on online stores to eat, they can be taxed symbolically, or they can be returned in full or in part after tax, depending on the annual operating conditions. This not only fulfilled the duty of tax collection and management, but also embodied humanistic care, and achieved the goal of safeguarding people's livelihood and employment.
In fact, taxes did not hinder the survival and development of online stores, but promoted the development of online stores. Due to the restriction of tax and real-name registration system, online shop operators will pay more attention to the quality of goods and services, which will help promote the standardization of online transactions. And standardized online transactions can attract consumers more and form a win-win situation for consumers and operators.
It is not tax-free, but it can be reduced or exempted.
Everyone in this city.
When it comes to taxation, people will first think of "imperial grain national tax". The first impression of "imperial grain national tax" to the people is that the whole country pays taxes uniformly (there are many local taxes besides the whole country now), and no one can avoid it. This fully reflects the seriousness of taxation. Therefore, even farmers in remote mountainous areas know that some miscellaneous fees can be refused, but taxes cannot be paid.
The national unity and seriousness of tax issues have been the same since ancient times, and modern legal system is no exception.
As we all know, as long as there is business behavior, tax must be paid, except for public welfare undertakings, charities and a few other laws that can be exempted from tax. As a business activity with a very clear purpose, the author can't think of any reason to exempt it from tax obligation.
Some people say that online stores are new things and need support. Yes, online shop is a new thing, combined with high technology, representing the development direction of the times. However, this is not enough reason to give them tax exemption. Whether it is reality or history, there are many new industries and many high-tech industries that represent the direction of social development. However, none of them enjoy the privilege of tax exemption. At best, they just enjoy the care of tax reduction and exemption. However, tax relief is subject to conditions such as time limit, and under certain conditions, it must be taxed as normal as other industries.
It is also said that online shop operators are mostly vulnerable groups such as laid-off workers and unemployed people and need to be taken care of. But this is not a sufficient reason for tax exemption. There are many physical stores run by laid-off workers, but there is no tax exemption except for enjoying some policy care according to regulations (at present, mainly reducing some administrative fees). If online stores can be tax-free, it is unfair to the disadvantaged groups who operate physical stores.
Others say that online stores are small in scale, because they don't have to pay taxes, so the cost is low and they are competitive in the market. The author believes that this statement is not completely correct. In fact, tax is only a small part of the various operating costs of operators, and a large part is the high store rent and labor costs. In fact, the low-cost advantage of online stores is mainly reflected in not charging rent (or very little rent), and whether to pay taxes is not the key issue.
In a word, China is now implementing a socialist market economy, and the most important rule of the market economy is fair competition. Therefore, as long as it is a business and profit-making industry, whether it is a traditional industry or an emerging industry, it must be treated equally and pay taxes according to law. Only in this way can we conform to the laws of the market and achieve fair competition in the market, otherwise it will be unfair. Of course, considering that the online shop industry is still in the early stage of development, in order to support it, some preferential policies can be introduced, including giving appropriate tax relief, but this is a temporary measure and tax exemption is not a concept.