E-commerce draft or the end of the year

On May 12, the "Economic Information Daily" reporter learned from the personage informed that the e-commerce legislation is progressing smoothly, and it is expected that the drafting of the draft will be completed by the end of this year and laws and regulations will be formulated for e-commerce systems. According to reports, the "Electronic Commerce Law" (Draft) currently being drafted involves e-commerce regulatory system, e-commerce market access and withdrawal, data message and electronic contract, electronic payment, intellectual property protection, protection of consumer rights, and dispute resolution mechanism. , network security and cross-border e-commerce and other content. Once the draft is completed, opinions from various departments, local governments, e-commerce companies, associations, and experts will be solicited and submitted to the NPC Financial and Economic Committee for discussion in June 2016.

The above-mentioned sources also revealed that the drafting group had previously conducted special investigations on e-commerce tax issues that have attracted much attention. Recently, related departments also went to Zhejiang, Guangdong and other places to solicit the opinions of e-commerce companies on e-commerce taxation issues. However, the person told the "Economic Information Daily" reporter that the current e-commerce tax is a complex issue, in particular, "whether the need to impose taxation on small and micro e-commerce and individual sellers" and other issues have always been greater in the industry Differences, so detailed tax regulation methods, and tax requirements will eventually be written into the "Electronic Commerce Act" is still not known.

The source said that tax issues may be temporarily suspended, but this does not mean not to solve e-commerce tax issues. “The drafting group had previously conducted a thorough investigation on this issue and had consulted with the tax authorities. From the perspective of current industry development, taxation may have a certain impact on the development of small and micro electricity suppliers and personal e-commerce. Therefore, The actual situation of the entire domestic industry should be fully considered on the taxation issue, said the source.

In fact, the recent statement by the State Administration of Taxation also confirms the above-mentioned person's judgment. On May 5th, the State Administration of Taxation promulgated the Opinions on Adhering to the Administration of Taxes and Better Service to the Development of the Economy, requiring all levels of taxation agencies to unilaterally organize unified tax assessments and taxation inspections for certain emerging industries and new business models within this year. . At the same time, it also requires that “for the new economy that is in its infancy, small in scale, but promising in development, conducive to popular entrepreneurship, and innovative, it must strictly implement the halving of corporate income tax, temporary exemption of VAT and business tax, and other taxes. Support policies, resolutely put an end to illegal collection of taxes." Once this opinion was publicized, it was immediately interpreted by most small and medium-sized electricity suppliers that the tax department temporarily suspended taxation of e-commerce.

Since October 2014, the state has further increased its tax support for small and micro enterprises. From October 1, 2014 to December 31, 2015, small-scale VAT taxpayers with a monthly sales of 30,000 yuan or less have achieved monthly sales. VAT exemption; business tax taxpayers with a monthly turnover of 30,000 yuan or less are exempt from business tax. In other words, online shops with annual sales of no more than 360,000 yuan can enjoy this preferential policy.

However, most e-commerce companies interviewed by the "Economic Information Daily" reporter believe that although the e-commerce tax issue may be temporarily shelved, but from the perspective of industry development, with the gradual improvement of supporting laws and regulations, full e-commerce taxation will be The general trend.