these two days, the local tax authorities and tax matters to discuss business enterprise interviews action much industry attention, but with a piece of paper on the afternoon of 6 of the national tax administration, the situation seems to have a "The path winds along mountain ridges..".
in the "State Administration of Taxation on adhere to the tax law to better serve economic development views" (hereinafter referred to as No. 63), a statement as "the tax authorities at all levels shall organize this year specifically for a new industry, new business models of comprehensive tax assessment and tax inspection."
also comments emphasized to focus on optimizing the policy environment, in-depth analysis of the electronic commerce, Internet plus other emerging formats, new business models, and actively explore to support the development of tax policy measures, especially in the initial stage, a small but promising broad, is conducive to the public entrepreneurship, innovation of new economy, to strictly implement the corporate income tax, temporarily exempt from value-added tax and business tax policies, and resolutely stop the illegal phenomenon of tax.
in a few days before the 63 issued the news, April, Beijing, Guangxi, Shanghai, Jiangsu, Shandong, Shenzhen and other major coastal provinces have interviewed the tax authorities within the jurisdiction of the business enterprise, the Guilin of Guangxi Municipal State Taxation Bureau launched a special inspection of the tax, and e-commerce has become a new industry for the first time which was included in the.
electricity supplier industry insiders to be interpreted as the State Administration of Taxation, No. 63 means to eliminate local tax departments in selective law enforcement, enterprises and individuals should be taxed according to the provisions of the state, shall be taxable, should not be alone for a certain type of business or industry.
in fact, regulators face the electricity supplier tax awareness and attitudes are also in the development of the electricity supplier industry changes and adjustments. In September 2013 the introduction of the "online commodity trading and related services management approach (Draft)" provides that at this stage to allow users to engage in online transactions temporarily do not apply for industrial and commercial registration. Means to support small and medium enterprises, exempt from personal shop tax.
in January this year, the State Council Legislative Affairs Office issued the "People’s Republic of China tax administration law amendment bill (Draft)", mentioned several times has not previously been involved in online transaction tax, which refers for online transactions to implement the tax identification number system, "the taxpayer signed a contract agreement, the payment of real estate registration and the handling of other tax matters of social insurance, and shall use taxpayer identification number." In other words, the natural person (such as shop owner) has also been included in the scope of taxation.
so, enterprises and individuals to engage in online transactions, who need to pay taxes? According to the current national tax regulations for small-scale taxpayers and individual industrial and commercial households, the monthly sales of 20 thousand yuan in the exemption of value added tax. And since last October, the monthly turnover of less than 30 thousand yuan of taxpayers exempt from business tax.
"First Financial Daily" reporter learned from Taobao, the current platform has more than 95% of its monthly business