Since the first half of this year, China added nearly every minute on the 100 Internet users, 1 / 5 of users to start using online banking and online stock trading, about 1 / 4 of Internet users in the online shopping ... ... According to the Ministry of Commerce incomplete Statistics, 2005, China's e-commerce transactions amounted to 740 billion yuan, an increase of 50%, in 2007 China's online transaction volume will exceed 1.3 trillion yuan.
The above figures tell us that e-commerce are into Chinese life, online shopping is becoming a popular way of life. I can not help but think of a question: should not tax Internet transactions? The fact is that our country has not taxes on Internet transactions.
I found through a search engine, had already submitted two deputies in the country on the "e-commerce revenue in China to formulate legislation" proposal: countries need to establish e-business tax registration system as soon as possible, the implementation of transactions in the online business taxes . Even more surprised to learn that in June this year, Shanghai had to tax evasion prosecution, through the baby's Zhang Mougong Taobao transactions sued the court.
One hand, the lack of law on personal online trading online trading in particular, the existence of tax administration in a vacuum; the other hand, tax evasion charges but to the individual online transactions will be sued - in this strange phenomenon behind hidden law is undoubtedly embarrassment. This of course makes online transactions of personal and business loss.
According to China's Provisional Regulations on Value Added Tax in the PRC, the sale of goods or provision of processing, repairs and replacement services, as well as imported goods units and individuals, as VAT taxpayer. Obviously, no description on the sales methods. And so of view, online trading, at least not be excluded from the scope of taxation. Small-scale taxpayers, according to a 4% VAT rate, 1.3 trillion yuan of e-commerce transactions, means that the national loss of 52 billion yuan in tax.
Online trading is essentially a sales behavior, but it is not related to the contents of the list of tax-free, then of course we should tax Internet transactions. With the growing amount of e-commerce transactions, taxation of online transactions may only be a matter of time. The problem is, the tax authorities have not issued regulations related to tax-free under the premise of long-term on-line transactions from taxation. This practice of tax authorities, the traditional way of trading those taxpayers, in fact constitute unfair competition, which is obviously unfair. Therefore, the tax authorities need to tax Internet transactions as soon as possible the problem is given an explanation.