Most individuals still do not need to pay taxes but the future will strengthen supervision

news yesterday, the State Council Legislative Affairs Office issued the "People’s Republic of China tax administration law amendment bill (Draft)", the "draft" in the last version of cut of 2, but the increase of the content of tax on online transactions in multiple sections.


"draft" in a number of chapters on the increase in the content of online transactions tax. For example, the taxpayer shall be engaged in trade of the network home page prominently on the home page of its website or engage in business activities of the public tax registration information published or electronic link identifier; and the requirements of the network trading platform to provide e-commerce traders registration information to the tax authorities.

in October last year, the state of Small and micro businesses support, monthly sales of 30 thousand yuan of the following small-scale VAT taxpayers, shall be exempted from value-added tax and business tax. According to data released by Alibaba, currently 95% of Taobao’s sales turnover of less than $240 thousand, most of which are not within the scope of the future tax. And the size of the majority of the seller has registered as a legal person settled in Tmall mall, providing business license and tax registration certificate, to accept the strict supervision of the state’s industrial and commercial and tax registration.

shows that the Legislative Affairs Office of the State Council is not entirely for the tax, more is to strengthen supervision. According to the Alibaba data, Ali in the past two years, consumer protection and counterfeiting has invested over 1 billion yuan. 14 years ago, the three quarter, Alibaba deal with the infringement of the goods of the link to more than 1000 cases of infringement of intellectual property cases, involving nearly $600 million. Cai Lei, vice president of Jingdong group has said:

many C2C individual shop no business registration, no physical store operations, operating data, income and expenditure of electronic, wide distribution area, to bring great challenges to the regulatory work.

so the taxpayer identification number and the trader registration information will make the online transactions of individual shop more traceable. At present, the state has carried out a comprehensive pilot electronic invoices and electronic accounting records, Jingdong has opened about 20 million electronic invoices. Taobao has said it will be in the future with the implementation of relevant policies. From the beginning of 2012 tax on individual shop offer, Taobao has been a target for all. However, more and more friends circle micro business appears, the difficulty of future regulation should no longer be Taobao.

and the significance of this draft is not only to the individual shop tax.

according to the "draft", the state will implement a unified taxpayer identification number system, the tax department for tax administration by the taxpayer identification number, to achieve full coverage of social demand, "the taxpayer signed a contract agreement, the payment of social insurance premiums, real estate registration and the handling of other tax related matters, shall use taxpayer identification number." Enterprises, citizens and other taxpayers need to develop a unique and lifelong identification of the identity of the digital code identification. This means that taxpayers will hold themselves

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