there are signs that the electricity supplier tax will have big action.
prior to January 5th, the State Council Legislative Affairs Office announced the "People’s Republic of China tax administration law amendment bill (Draft)", the draft increased the tax on online transaction content in multiple sections. According to the economic information daily news January 7th, China’s first e-commerce law draft is expected to be completed in the second half. External evaluation, a complete revision of the tax administration law and electronic commerce, will form a top-level design Chinese electronic commerce tax collection.
draft nineteenth said: the taxpayer shall engage in online transactions on its website home page or to engage in business activities in the home page prominently, open the tax registration information published or electronic link identifier. The thirty-third requirement, the network trading platform to the tax authorities to provide e-commerce traders registration information.
"the draft amendment, if passed within the year, will be the first to clearly define the obligation to pay taxes on Internet transactions." Participate in the revision of the tax administration law, Peking University law school professor Liu Jianwen, President of the China Institute of fiscal and taxation law, told Xinhua News Agency reporters.
an electricity supplier in the number of goods inventory.
at present, not on online transactions tax matters China tax regulations, and out of the legal principle of Taxation, the tax authorities to tax on online transactions, must have a legal basis.
specific rules to be implemented in the implementation of the rules or the introduction of the consumption tax law, the value added tax law and other regulations, thus forming a system of online transactions tax." Liu Jianwen said.
e-commerce law is regarded as a series of upcoming laws, and the largest electricity supplier tax relationship.
economic information disclosure, the relevant agencies will strive to the formation of the legislative framework in March 2015; the second half of 2015, to complete the "electronic commerce law" draft, final draft will solicit departments, local and commercial enterprises, associations, experts opinions, and strive in June 2016 before, submitted to the NPC financial and Economic Committee plenary discussion.
Seminar on the framework of e-commerce legislation and problems at
before this, deputy director of the NPC Financial and Economic Committee diaoyanshi Shi Yuzhi introduced the legislation of electronic commerce preparatory work carried out 14 research topics, including business tax. These 14 issues are: e-commerce regulatory system, e-commerce market entry and exit, the data message and the electronic contract, e-commerce online payment, the protection of intellectual property, electronic commerce tax, e-commerce dispute settlement mechanism, consumer protection, electronic transaction information security, cross-border e-commerce, e-commerce product quality supervision, courier and e-commerce development, e-commerce trusted transaction environment.
in addition, the State Administration for Industry and commerce, the national development and reform?