Where to levy tax on network shop wrong in Wuhan

Where to levy tax on network shop wrong in Wuhan
Where to levy tax on network shop wrong in Wuhan
Yeah finance and economics reported a few days ago on June 30, municipal State Taxation Bureau of Wuhan drew the first personal duty receipt of network shop of our country, levy more than 4,300,000 yuan in washing one network shop of treasure network. It is said, wash the treasure imperial crown grade in Wuhan the shop will be all included in the tax collection and management range of this market in order to surf the Net. As the first personal duty receipt of network shop of our country, is the taxation behavior in Wuhan appropriate? On the premise of short of the whole country and legislating in unison, levy tax on network shop to store in the legitimate question in Wuhan It has been constant all the time that the local government's subordinate's institution had no right to make the taxation voice to the personal network shop of our country of the personal tax basis of network shop, but up till now, a nationwide unified law does not make the norm. At present, local government's supervision of the personal network shop, mainly through the releasing of business license, for example make the personal license plate of network shop in Beijing in 2007. And June by 2010, State Administration of Industrial and Commercial announce " the intersection of network and the intersection of goods and transaction and relevant service acts manage the temporary means ", but stipulate the personal network shop will implement " The system of real name " ,Do not even it must handle the industrial and commercial business license require by force. Since without nationwide unified legislation, then what bases does Wuhan have on taxation of the personal network shop? The second inspection bureau person in charge of municipal State Taxation Bureau in Wuhan says to the media, though our country has not issued the concrete method of levying tax on network trader yet, but according to the tax law of our country, every any trade taking place in our country, should all pay taxes. However, the key to the question lies in, on the premise of short of the whole country and legislating in unison, the local government has no right taxation range, standard to the personal network shop,etc. to presume. The unitarity such as China of these question makes the country, can only be made by the administrative responsibile institution of the State Council which National People's Congress authorize, the administrative responsibile institution under the local government has no right to make stipulations at all. Retailer of American Internet Israel " The entity " Pay taxes for the standard, but follow the legal precedent of the Supreme Judicial Court The retailer of Internet is divided into B2C and C2C two kinds. At home, as to B2C retailer such as east, all guests in Beijing,etc., it opens the invoice to already while selling goods pay and pay taxes and accept; As to C2C retailer, the buyer does not usually demand to open the invoice either, though this kind of personal network shop has obligation to pay tax in legal meanings, but none's nationwide unified standard regulation of paying taxes. As to the retailer of Internet, the legal precedent of the US Supreme Court stipulates, only enterprises have the entity (such as the shop or storehouse) in this state When, will pay taxes to its local states or local governments. However, in recent years, some states in U.S.A. persuade the pressure out of relieving the consideration of the financial deficit and from entity's retailer, to " entity " Definition expand,last subsidiary to list in it retailer online. Such as May of this year, require the subsidiary body that Internet's retailer must set up in this state for it (regard him as the entity) in Connecticut State of U.S.A. Pay the business tax. But should determine to be opposed by Amazon, for this reason Amazon abuses the business by closing in this state. However, even so, U.S.A. under federalism, so-called " entity " The standard is a judgement that the US Supreme Court sold enterprise QuillCorp cases to the catalogue of 1992 of an basis too, but not state government makes the bill to decide with what kind of standard to levy taxs. Even if is legal, the content not scientific, unreasonable exists either to levy tax on personal network shop in Wuhan Wuhan will wash the treasure " The imperial crown grade " The the intersection of person and the intersection of network and shop scientific Wuhan tax basis of shop how about define to personal network as standard of paying taxes? According to media, is the personal network shop in washing the treasure network of Wuhan in order to become " imperial crown grade " As distinguishing the target: As to the imperial crown grade in order to surf the Net the shop will be all included in the tax collection and management range of this market, demand to pay an overdue tax; Wouldn't levy taxs to the network shop under the rank of the imperial crown, but need to supervise. What is the imperial crown grade? In washing the treasure network, the imperial crown is the prestige grade of washing the network shop of the treasure, are washing the treasure member and washing the treasure network and using and paying the treasure to succeed once of trade each time, can do credit to appraise the trading object. Appraisal is divided " The favorable comment " , " China comments " , " difference is commented " Three kinds, each kind of appraisal corresponds to the total mark of a credit. Over 10000 seller's favorable comments, are known as the imperial crown seller. The seller's shop is become the imperial crown shop. Then, with " imperial crown grade " Is it scientific for the standard? In fact, insiders have already pointed out, the credit grade of the network shop can only explain the trading volume, the trading volume does not represent turnover and profit must be high high. In this way, if with " imperial crown grade " Pay taxes for the standard, even may appear " the personal network shop with a high reputation, with low turnover needs paying taxes, the network shop with bad prestige, with high turnover does not need paying taxes " Situation,standard it is such a getting more scientific. In the tax revenue of more than 4,300,000 yuan, it is totally unreasonable to require the personal network shop to pay the belated payment According to media, wash the network women's clothing network shop of treasure " 1% of mine " It is added up to more than 4,300,000 yuan imposing the value-added tax, corporate income tax and belated payment of its 2010 by municipal State Taxation Bureau of Wuhan. Among them, one of belated payment is especially unreasonable. The so-called belated payment refers to, to the taxpayer paying taxes time limit according to paying taxes, charge a proportion of fund of the delinquent tax according to defaulted days, it is that the tax authority offers a kind of measure of economic sanction to overdue taxpayer who pay taxes. However, the shop of Wuhan net " 1% of mine " Has already registered as far back as 2004, since 2004 so far, it was it that received Wuhan State Taxation Bureau and required its requirement that paid taxes for the first time, and cooperate with on one's own initiative very much in the course of levying taxs, there is no " not paying taxes according to the time limit of paying taxes " Situation,so, require Wuhan State Taxation Bureau it last belated payment to " last their crimes " ,Totally unreasonable. The network shop acts on in solving employment, spuring the relevant industry enormously, the government should insist on the duty-free principle Under the background of fact that small and medium-sized enterprises keep going by painstaking effort, the network shop acts on and projects in solving employment From the beginning of this year, with rise and financing difficult aggravation of the price of raw materials, the news about in a predicament in small and medium-sized enterprisesing is seen all newspapers frequently. For example, president of association for promotion Zhou DeWen of development of small and medium-sized enterprises in Wenzhou expresses recently, according to finding, probably 20% small and medium-sized enterprises are in half a state of stopping work in Wenzhou at present. The situation of small and medium-sized enterprises of Wenzhou is more serious than at the time of 2008 financial crisis this year, if external environment condition and domestic economic policy direction have not still changed in the second half of this year, 40% of the small and medium-sized enterprises will be in half a state of stopping work at the end of this year. And as a part of E-business field, the personal network shop contributes to stress very much in solving employment. According to Calculate, the direct employment of Wuhan more than 30,000 net shops exceeds 100,000, its relevant industry such as express delivery, photography, design, training, software, manufacturing,etc. driven, over 400,000 indirect employment opportunities created. Will wash the network registered user of the treasure and is up to 370 million in 2010, there may be employment because of washing E-business such as the treasure platform of several ten million persons in the whole country. Wash B2C platforms such as the treasure network,etc. because it needn't pay taxes and avoid the rental cost and already start an undertaking and promote and obtain employment important strength as individuals, so, to government, according to a short time, levying tax on this part a person's network shop should walk slowly. Must not let the employment export, influence by the intersection of tax and the intersection of the negative and increase. The E-business acts on in spuring the relevant industry enormously, the government should insist on duty-free Authoritative department statistics show, turnover of 2010 E-business reaches 4,500 billion yuan, increases by 22% compared with the same period of last year, among them, the marketing scale of the online retail reaches 513,100 million yuan. With the sharp increase of the turnover of E-business, the pulling function to the relevant industry of our country of the E-business is obvious day by day too. Regard washing the treasure network as the example, washing the rapid development of the treasure network in recent years brings very great opportunity for development to trades such as the logistics, paying,etc.. According to experience of the developed country, should encourage and support as to this kind of enterprise, the ones that can not levy taxs try not to levy taxs, even if levy taxs, should make the favourable tax policy. The local government must not seek short-term tax revenue interests, and increase and place obstacles for long-term development and employment of the E-business because of the nearsightedness. Conclude the speech: Wuhan levy tax on personal network shop deposit in legitimate question, the intersection of tax basis and science its, impose belated payment to be unreasonable even. Including the personal network shop ( C2C) The E-business inclusive acts on in spuring obtaining employment and relevant industry development obviously, ought to support as the local government, instead of levying taxs.


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