recently, one of the Shanghai, Heze and other places of shops such as Tmall tax authorities business on the site of tax inspection and interviews with the news circulated, aroused public discussion of whether online transactions should be taxed.
at present, the public comment on this issue, mainly including the following two aspects: one is worried about the electricity supplier to strengthen tax administration will lead to rising electricity costs, resulting in price increases; the other is the marketing business in order to "brush" that leads to the distortion of the transaction flow, how to to handle this problem.
anyway, for the electricity supplier tax collection and management, the tax department’s behavior is legal, compliance. In accordance with the current tax law, sales of goods or services to obtain income, should be in accordance with the classification of the industry to pay business tax or VAT, corporate profits will be required to pay corporate income tax.
electricity supplier as a kind of more than and 10 years of new things, how to carry out tax collection and management, is a headache. Earlier in the electricity supplier in the United States, the same problem plagued the state government for many years. In 1998, the United States passed the Internet Freedom Act, which would not impose a sales tax on the sale of virtual electronic goods sold over the internet. Because the United States sales tax is a local tax, by the state, county, city three levels of government legislation to determine whether the levy and tax rates, and local laws require businesses to sell goods in the era of. According to the relevant laws and the high court in 1967 1992, the United States in the state for no entities (including office, warehouse, store) businesses, state law cannot require the collection of sales tax, the local government constantly complaining about the loss of sales tax. On this issue the same complaints and WAL-MART, best buy in a nationwide store merchants, they need in each state for the online sales of goods sales tax, resulting in price than those with entities in only a few in the business.
after the 2008 financial crisis, many state governments in the United States into a financial crisis, they think of the sales tax on online sales. Some states have expanded the definition of "entity" within the framework of the existing federal law, allowing more businesses to be charged with sales tax. At present, the United States Congress is debating a "fair market act", the main content is to allow the state government requirements for all residents of the state of the online sales of a sales tax, regardless of whether the merchants have entities in the state.
China’s retail e-commerce started later than the United States, but due to the huge population scale and low labor costs, making the online sales and related logistics industry has been developed rapidly in less than ten years. China is a unitary state, and determine the tax rate, set up all tax collection of the power of the National People’s Congress and the central government, local governments have set up their own tax and tax authority, but existing collection efforts in the actual operation.