E-commerce transforms goods originally provided in the form of tangible property into digital goods, which makes the boundary between online goods purchase and sale and services blurred. At present, there is no clear stipulation in the tax law whether such data and information provided in digital form should be regarded as income from providing services or selling goods. ?
The tax law stipulates different tax treatments for selling tangible goods, providing services and using intangible assets. For example, regarding the sales income of tangible goods in e-commerce as service income will directly affect the application of taxes and the size of tax burden. Goods sales usually apply 17% value-added tax, and labor income applies 5% business tax. ?
For another example, royalties from China must pay income tax and business tax, while services provided overseas can be exempted from tax in China. Then, taxpayers can enjoy appropriate tax treatment through tax planning.
Extended data:
The scope of business tax collection can be summarized as: providing taxable services, transferring intangible assets and selling real estate in People's Republic of China (PRC).
The scope of business tax can be understood from the following three aspects:
First of all, in People's Republic of China (PRC), it means:
(1) The entity or individual providing or receiving taxable services is in China;
(two) the recipient of the transferred intangible assets (excluding land use rights) is in China;
(3) The land whose land use right is transferred or leased is within the territory;
(4) The real estate sold or leased is within the territory of China.
However, according to the relevant provisions of Caishui [2009]11"Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Certain Tax Exemption Policies for Personal Financial Commodity Trading", the construction industry, culture and sports industry (hereinafter referred to as overseas) are provided to * * * and domestic units or individuals in China.
Business tax is not levied on services provided by overseas units or individuals to domestic units or individuals such as culture and sports (except broadcasting), entertainment, hotels, restaurants, warehouses and other services such as bathing, hairdressing, dyeing, painting, copying, carving, copying and packaging.
Second, taxable services refer to services that are subject to taxation in transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries. Processing, repair and replacement services are within the scope of value-added tax, not taxable services of business tax. Employees or self-employed workers employed by the unit are services provided by the unit or employer, and do not belong to business tax taxable services.
Third, providing taxable services, transferring intangible assets or selling real estate refers to providing taxable services, transferring intangible assets and selling real estate with compensation. Remuneration refers to obtaining money, goods and other economic benefits through the act of offering, transferring and selling.
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