1, e-commerce should pay taxes as long as it has business income.
2. The main tax obligations that individual sellers should bear include value-added tax and personal income tax, while corporate sellers need to pay value-added tax and corporate income tax.
3. For individual sellers who have reached the standard of establishing accounts (that is, the standard of establishing accounts stipulated in the Interim Measures for the Administration of Establishing Accounts for Individual Industrial and Commercial Households), the tax authorities shall collect the accounts in accordance with the Measures for the Taxation of Individual Income Tax for Individual Industrial and Commercial Households, and the excessive progressive tax rate of 5%-35% shall apply. As for individual sellers who do not meet the standards for establishing accounts, the relevant departments regularly levy fixed taxes. At present, the tax payable is different in different parts of the country.
4. Similar to individual sellers, enterprise sellers pay enterprise income tax according to the enterprise income tax law. The usual tax rate is 25%. As far as value-added tax is concerned, small-scale VAT taxpayers and business tax taxpayers whose monthly sales or turnover does not exceed 30,000 yuan (including 30,000 yuan) are exempted from VAT or business tax according to Announcement No.57 of State Taxation Administration of The People's Republic of China (20 14).
Do e-commerce companies like Taobao have to pay taxes?
At present, it is not necessary for individual shops. Take Tmall as an example, there is an annual service fee. Now that new enterprise stores have been launched, it is hard to say whether they will collect taxes in the future, but so far, individual market stores are free of charge.
Do e-commerce companies need to pay taxes?
Hello, what taxes do e-commerce companies have to pay: 1, value-added tax = commodity sales revenue (excluding tax) *3% (small-scale taxpayers, monthly report); VAT = commodity sales revenue (excluding tax) * 17% (VAT general taxpayer, monthly statement); Business tax = consulting, service and advertising income *5% (monthly report); 2. Urban construction tax payable = value-added tax payable and business tax payable *7% (monthly report); 3. Education surcharge payable = VAT payable and business tax payable *3% (monthly report); 4. Dike protection fee: operating income *0.02% (not collected in some places) (monthly report); 5. Income tax = total profit * tax rate of 25% (quarterly); (The income tax rate of qualified small and low-profit enterprises is 20%. Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions: industrial enterprises, with annual taxable income of no more than 300,000 yuan, employees of no more than 100, and total assets of no more than 30 million yuan; For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed 6,543,800 yuan), and the general business tax rate is 5%. 6 personal income tax (monthly report); Withholding and remitting, regardless of whether the salary exceeds 2000 yuan, all employees must declare in full. Personal income tax payable (the taxable amount calculated by individuals according to their wages and salaries, the balance after deducting tax-free "five insurances and one gold" and other items that should be borne by individuals, and then deducting the allowable deduction of 2000 yuan, is the taxable income. Personal income tax payable = taxable income * applicable tax rate-quick deduction. Attachment: Personal income tax rate table (applicable to wages and salaries) Monthly taxable income tax rate (%) Quick deduction 1 No more than 5 0 2 in 500 yuan 10 25 3 More than 2000 to 5000 15 1 25 4 20 375 525 1375 6, over 5,000 yuan to 20,000 yuan, over 40,000 yuan to 60,000 yuan to 30,375 7, over 60,000 yuan to 80,000 yuan to 35,6375 8, over 80,000 yuan to 100000 yuan to 401. (Note: The monthly taxable income mentioned in this table refers to the balance of monthly income after deducting expenses of 2,000 yuan or expenses in accordance with the provisions of Article 6 of this Law. 7. Stamp duty (monthly report requires different places, or purchase when it occurs); The units and individuals listed in the "Provisional Regulations on Stamp Duty in People's Republic of China (PRC)" who sign books and collect coupons are taxpayers of stamp duty and shall pay stamp duty in accordance with the provisions. Table of Tax Items and Rates Table of Tax Items and Rates or Tax Purchase and Sales Contract 0.3‰ Processing Contract 0.5‰ Construction Engineering Survey and Design Contract 0.5‰ Construction and Installation Engineering Contract 0.3‰ Property Lease Contract/KOOC-0/Cargo Transportation Contract 0.5‰ Storage Contract/KOOC-0/Loan Contract 0.05‰ Property Insurance Contract/KOOC-0/‰ Technology Contract 0.3‰ Property. . Welcome to ask questions to 158 Education Online.
Do e-commerce companies need to pay taxes? What is the tax rate?
I don't know,
But if the customer wants you to invoice or something, you have to pay taxes, because you invoice, you have to pay taxes!
If customers don't want invoices, naturally they don't have to pay any taxes at all, just like we do business in our own store. We only need to rent a store, but we can sell things on Taobao as long as we register and verify our identity. Taobao won't charge you a penny.
As for paying taxes, it still depends on whether there is an invoice, which is the same as the real market.
Do e-commerce have to pay taxes?
The answer is definitely yes, this thing itself is taxable. In fact, e-commerce is the same as other companies. There are no e-commerce, non-e-commerce, offline and offline tax systems in China. As long as they are engaged in production and operation, they should be included in the unified tax collection and management of the state.
If you want to know more, you can look at my nickname, where you want to know the answer!
Do e-commerce need to pay taxes now?
There are two kinds of e-commerce, one is self-operated and the other is through the platform. Taobao is a platform. If you want to enter Tmall, you must take photos. If it is public, it must be invoiced. If it's private, you can drive it according to your own situation. JD.COM has its own products.
What taxes should I pay for the e-commerce platform?
First, I can tell you for sure that I will pay 5% business tax;
2. Pay according to the difference (if it is an individual, the monthly turnover at the beginning is less than 20,000, free of charge); (95-90)*5% F 3。 When filling in the declaration form, you should pay attention to all operating income (95) and deductible income (90), otherwise it may bring trouble.
A look: will e-commerce tax collection stifle e-commerce
The inspection website of Hangzhou State Taxation Bureau published a number of cases in which e-commerce and Tmall stores were punished for paying taxes, which was the biggest e-commerce related news after the Spring Festival of 20 16. Tax payment can be traced back to Alipay detailed data of 20 13. The tax rate is very high.
Look at this view:
According to these two cases, e-commerce merchants calculated, if the local tax requires your e-commerce (Taobao Tmall Store) to pay taxes according to Alipay details, how much should you pay? Now that this has happened, it won't be too far from us. E-commerce companies must have an abacus in their hearts. This year, the state's monitoring and supervision of e-commerce will be further strengthened, and e-commerce and even micro-commerce will face many problems that offline enterprises need to face. If you don't prepare in advance, it is very likely that this kind of supervision will be fatal.
E-commerce companies pay 50 points.
It is mentioned in the Measures that tax authorities should strengthen the management of online invoices, ensure the safety, uniqueness and convenience of online invoices, and provide convenient online invoice information inquiry channels; Through the application of online invoice data analysis, improve the information level of tax management. The analysis shows that online invoicing not only lightens the burden of large-scale e-commerce B2C invoicing, but also provides conditions for small-scale B2B and C2C enterprises to invoice.
In fact, normal taxation can also promote e-commerce. A seller who runs a 3C online shop on Taobao told beijing business today reporter today that 3C products often meet the company's purchasing customers and ask for invoices. But for shopkeepers who don't have physical stores, it is very troublesome to buy invoices, so they miss a lot of passengers. Correspondingly, large-scale e-commerce companies can issue certain types of invoices, which makes the purchasing group wider.
Previously, the retail industry, represented by Chairman Zhang and Chairman Suning, bombarded "online stores don't pay taxes", which caused heated discussion in the industry. Nie Linhai believes that paying taxes according to law is the obligation of every citizen, and enterprises should pay taxes fairly. "But in the period when the country promotes the development of e-commerce industry, * * * should provide some tax incentives and exemptions for enterprises. But this should be based on fair taxation. " Nie Linhai revealed that although there are no preferential and subsidy measures at the national level at present, various localities will introduce corresponding measures to reduce taxes and land rent.
At the same time, "information management tax" will help to deal with the information asymmetry between tax collection and tax payment, improve the tax source management system, and enhance the integration of business and technology.
In addition to paying taxes, legislation is also a focus topic related to the entire e-commerce channel chain. At present, due to the lack of relevant laws and regulations, e-commerce is in the channel of rapid development, but it also faces many problems.
"We have always believed that e-commerce enterprises' commerce' is the core and' electronics' is the means, so we hope that the Ministry of Commerce will take the lead in establishing a coordination mechanism to coordinate the work of various ministries in e-commerce legislation." Nie Linhai said.
The insiders believe that legislation is the responsibility of relevant departments in the context of promoting the development of e-commerce. Nie Linhai told beijing business today reporter today that there is a high voice in the industry on the issue of e-commerce legislation, but at present, the opinions of * * * and industry experts and relevant departments are not unified, so the promotion effect is not obvious. Last year, the Regulation on the Supervision of Online Commodity Trading and Services initiated by the State Administration for Industry and Commerce was included in the State Council's "Secondary Legislation" plan, but there is still no follow-up progress.
Ask for advice, how should e-commerce companies (online shopping malls) pay taxes? What kind of tax do I have to pay? How much is each?
1, VAT (3% for small-scale taxpayers and 17% for general taxpayers)
2. Urban construction tax (VAT+business tax+consumption tax) * applicable tax rate, in which the applicable tax rate is 7% in the urban area where the taxpayer is located, 5% in counties, towns and large and medium-sized industrial and mining enterprises, and 1% in counties, towns and cities.
3. Additional tax on education expenses (VAT+business tax+consumption tax) *3%
4. Additional tax payable for local education (VAT+business tax+consumption tax) *2%
5. Tax amount for flood control and security (VAT+business tax+consumption tax) * 1%
6. Enterprise income tax (total profit *25%). The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises. The number of high-tech enterprises that need to be supported by the state is 15%, that of small-scale low-profit enterprises is 20%, and that of non-resident enterprises is 20%.
7. Stamp duty is 0.3‰ of the purchase and sale amount.
8. Vehicle and vessel use tax
9. Property tax
10, land use tax
Others don't happen often.
Caishui [2013] No.52 Issue Date: July 29th, 2065 438+03.
All provinces, autonomous regions, municipalities directly under the central government, the finance departments (bureaus), the State Taxation Bureau, the local taxation bureau, and the Finance Bureau of Xinjiang Production and Construction Corps:
In order to further support the development of small and micro enterprises, with the approval of the State Council, enterprises or non-enterprise units whose monthly sales of small-scale VAT taxpayers do not exceed 20,000 yuan will be temporarily exempted from VAT from August 13, 2003; Enterprises or non-enterprise units whose monthly turnover of business tax taxpayers does not exceed 20,000 yuan are temporarily exempted from business tax.
Please follow it.
Now the monthly income is less than 20 thousand, so there is no need to pay taxes.
The price is 2200 yuan and the purchase price is 2 130 yuan. How much is the tax? You can calculate it yourself according to your own specific situation.