Is the national tax a commercial activity?

Recently, People's Republic of China (PRC) * * * and State Taxation Administration of The People's Republic of China released the announcement of winning the bid for "2020 E-commerce Tax Data Analysis and Application Upgrade and Improvement and Operation and Maintenance Project".

According to the announcement, the winning bidder will complete the development and deployment of the national e-commerce tax data analysis system within 6 months. In addition, the related services involved this time should come from China, which means that domestic e-commerce practitioners are under supervision. So what does this mean? There are indications that the state is ready to start a comprehensive tax on e-commerce.

Why tax it?

Taxation refers to a normative form in which the state participates in the distribution of social products compulsorily and free of charge in order to provide public goods and meet the common needs of society, and obtains fiscal revenue. Every citizen should pay taxes according to law, and taxation is a very important policy tool. In the e-commerce industry, e-commerce companies have to pay taxes as long as they have business income. The main tax obligations of individual sellers include value-added tax and personal income tax, while corporate sellers need to pay value-added tax and corporate income tax.

Why should we upgrade and improve the tax data of online shop owners?

The reason is that tax evasion is getting more and more serious. Now there is a difference between the sales amount submitted by the merchant and the actual amount. A large part of the reason is that consumers will not take the initiative to ask for invoices when shopping, and most enterprises will not take the initiative to declare and pay taxes at the local tax authorities, thus giving online enterprises room to evade taxes. Another part of the reason is the existence of fake orders (so-called bills). When the tax bureau collects taxes, it does not collect taxes according to actual sales, but according to the traffic transactions generated by merchant accounts.

In fact, on June 6, 2020, the State Administration of Market Supervision, the State Internet Information Office and the State Taxation Administration of The People's Republic of China jointly held an administrative guidance meeting to standardize the network economic order, which put forward clear requirements for Internet platform enterprises from nine aspects. Article 9 clearly states, "Abide by laws and regulations such as the Tax Administration Law and its detailed rules for implementation, the E-commerce Law, fulfill tax obligations according to law, and enjoy preferential tax treatment".

In fact, the state's control over the e-commerce industry has never been relaxed. The release of "2020 e-commerce tax data analysis and application upgrade and operation and maintenance project" also means that the state will formally levy taxes on the e-commerce industry and strengthen tax supervision through big data.

After the tax data analysis system is upgraded, the online store information will be shared with the departments of industry and commerce, public security and taxation. Tax blind spots such as "reporting false accounts" and "bills" will undoubtedly be highlighted.

In recent years, the question of whether the e-commerce industry should be taxed has made countless e-commerce shopkeepers feel uneasy, especially many small and medium-sized e-commerce shopkeepers. With the increase in operating costs of e-commerce, there are not a few businesses that barely maintain profits and negative profits. Once the comprehensive tax is imposed, the situation will be even worse. However, taxation is a national policy and related to national development planning. Advocating taxation is still the mainstream trend of society. Now, the announcement of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China also shows the urgency of taxing the e-commerce industry to the public.

The e-commerce industry implements comprehensive taxation, which industries will be affected?

ze: 15px; " & gt