1. Give tax incentives to enterprise network service providers who establish e-commerce trading centers and provide e-commerce services, such as exemption from business tax;
2. For the new service industry based on e-commerce, give preferential policies for supply, such as reducing business tax;
3. Encourage enterprises to use e-commerce to sell international products or services, such as increasing export tax rebate rate and improving international economic competitiveness;
4. Invest in internal technology updating, automation and informatization; In particular, enterprises carry out btob e-commerce construction and give tax incentives, such as implementing investment credits;
5. Give tax incentives to enterprises that directly sell their own products through e-commerce, such as reducing or exempting relevant taxes;
6. Use tax policies to promote the development of high-tech industries with information industry as the main body, including life sciences, genetic engineering, new energy, new materials, space technology, marine development technology, environmental technology and other pollution-free and sustainable industries.
In short, the implementation of preferential tax policies for e-commerce in China, which has just started, will not affect the national fiscal revenue, but will also promote the healthy and rapid development of e-commerce in China.
laws and regulations
Electronic Commerce Law of the People's Republic of China
Eleventh e-commerce operators should fulfill their tax obligations and enjoy tax preferences according to law.
An e-commerce operator who does not need to register as a market entity according to the provisions of the preceding article shall, after the first tax payment obligation occurs, go through the tax registration in accordance with the provisions of laws and administrative regulations on tax collection management and truthfully declare and pay taxes. Article 71 The state promotes the development of cross-border electronic commerce, and establishes and improves the management systems of customs, taxation, entry-exit inspection and quarantine, payment and settlement. , suitable for the characteristics of cross-border electronic commerce, improve the convenience level of all links in cross-border electronic commerce, and support cross-border electronic commerce platform operators to provide warehousing and logistics, customs declaration and inspection services for cross-border electronic commerce.
The state supports small and micro enterprises to engage in cross-border electronic commerce.