Three months from now, the E-commerce Act will be formally implemented, and sensitive surrogates have noticed a slight difference in the market.
The Electronic Commerce Law, which lasts five years and has been consulted three times and examined four times, will come into effect on January 1, 1919. As China's first comprehensive law in the field of e-commerce, this legislation has clearly defined the business qualification, tax payment, penalty standards and other aspects, but also defined the responsibilities and obligations of e-commerce platform operators.
With the formal implementation of this law, its impact will be further apparent in the online shopping e-commerce industry.
Cheng Jiuyu, a partner of Zhongwen Law Firm, told the Economic Observer: "The E-commerce Act for the first time clarifies the compliance requirements of the procurement industry, raising the operating costs and tax costs of the industry," which may be passed on to consumers in the future. But it should also be noted that when these small-scale e-commerce or buyer prices do not have an advantage, consumers will look for larger compliance importers to purchase the goods needed, the future of small-scale buyer's "bankruptcy" inevitable.
"No matter whether it is tax collection or not, do not pay for Alipay transfer payment, I am afraid! If you order, please take the initiative to make up 17% VAT, thank you, or I will refund you the deducted balance, not shipment! " In September 17th, a more than one year's purchase of beauty makeup was sent out in the circle of friends, and a screenshot of Alipay transfer was shown. The picture shows that when the transfer can be made, click on the relevant remarks such as "buy on behalf, rent".
According to the above purchasing agent, "like other ordinary professional purchasing agents, you can contact customers through WeChat, buy direct mail or send acquaintances back to the country and send them to customers. Customers pay mainly through WeChat and Alipay, and goods do not provide invoices, nor have they registered in relevant markets. The goods sold have never been declared. If the goods are sampled and checked by the Customs, the Customs duty will be paid by the customer.
The purchaser told the Economic Observer newspaper that although the e-commerce law has not yet been implemented, Alipay will update its replacement account in September when it is updated. Prior to the removal of related taxes that may be paid by customs inspection, no other taxes have been paid in the country. "Although I don't know if I will be asked to pay taxes in the future, I'm still worried about the transaction record because of the customer's check-in, so I'll try my best to let the customer pay through Wechat Transfer."
Cheng Jiuyu said: "At present, many consignees choose not to declare import and export commodities in order to reduce costs, so as to avoid tariffs, and when goods are sold in China for profit, they also fail to pay personal income tax of 3% VAT and 5% - 35% excess progressive tax rate in accordance with China's tax law."
On May 29, 2018, China's e-commerce development report 2017 released by the Ministry of Commerce showed that in 2017, China's e-commerce transactions amounted to 29.16 trillion yuan, an increase of 11.7% over the same period of the year. The number of direct employees and indirect employment of e-commerce reached 42.5 million, an increase of 13%.
At the same time, various problems are constantly highlighted.
On December 18, 2016, the research group of the School of Finance and Taxation of the Central University of Finance and Economics issued the "E-commerce Tax Loss Report", which pointed out that compared with the physical stores, the tax of C2C e-commerce in 2015 was less than 43.66-61.433 billion yuan; the tax of 2016 was less than 53-74.792 billion yuan; the research group predicted that the amount of tax of C2C e-commerce in 2018 would be less than that of real stores. Maybe more than 100 billion yuan.
The Law on Electronic Commerce stipulates that the operators of electronic commerce shall register with the market subject, fulfill their duty of paying taxes according to law, and enjoy tax preferences according to law. The E-commerce operators in the "E-commerce Law" includes e-commerce platform operators, platform operators and through self-built websites, other network services to sell goods or provide services to e-commerce operators.
Wang Wenhua, a professor at Beijing Foreign Studies University and vice-chairman of the Beijing Law Society's Research Institute on the Rule of Law in Electronic Commerce, briefed the Economic Observer that the above-mentioned provisions imply that individual online stores, micro-stores and professional purchasing agents should be engaged in the business of selling goods or providing services through information networks such as the Internet. Subjects, all belong to e-commerce operators, so they will also be subject to the law, after the implementation of the "E-commerce Law" are required to register market subjects and pay taxes according to law.
The bigger change comes from some professional purchasing websites. In August 28th, the overseas purchasing website MADAY announced that from August 30th onwards, the purchase of the network was in line with the standardization of cross-border payment. In August 30th, the relevant remittance and subsidy from the members of the generation will be transferred through the Hongkong third party payment platform MPAY to Hongkong to buy the right company (MYJAPAN), and members can choose Alipay, WeChat. The third party platform will charge 3% service charge when transferring the bank card.
"The website has just received the request from relevant departments, and the cross-border payment and recharge can no longer be purchased through WeChat, Alipay or Taobao," she said. "The recharge method has been cancelled, and now it has been transferred to MPAY through third party platforms."
In addition to tax issues, such as milk powder and other purchasing businesses, it will also face the fate of being directly prohibited.
According to Article 12 of the Electronic Commerce Law, the operators of electronic commerce must obtain relevant administrative permission to engage in business activities. Cheng Jiuyu, for example, introduced that after the entry into force of the e-commerce law, those engaged in milk powder procurement will have to deal with the administrative licensing required for the sale of milk powder. "No milk powder produced in factories can be sold without Chinese labels, without legal import formalities, or without the confirmation of the State Accreditation and Supervision Commission."
An e-commerce platform seller who buys German milk powder and cosmetics told the Economic Observer that the milk powder he purchased in a German supermarket has no Chinese label and has not obtained administrative permission, but can still be purchased normally before. As for the possible future of strict regulation, he said he would directly cut off milk substitution business, "the key is not to get into trouble."
Regulatory blur zone
Pu Qiuyu, who went to Australia to study in July this year, has been engaged in purchasing business for more than two months after school. For the upcoming implementation of the "e-commerce law", she has her own worries: "I mainly help friends buy, the amount is not large, I do not know whether such acts will be included in the supervision."
According to the provisions of the Electronic Commerce Law, individuals who engage in sporadic small-amount transactions do not need to register as market participants in accordance with laws and administrative regulations. However, as far as taxation is concerned, even if it is not necessary to register with the market participants, e-commerce operators should apply for tax registration in accordance with the provisions of the tax collection and administration laws and administrative regulations after the first taxation obligation occurs, and declare and pay tax faithfully. If the violation of the relevant provisions of this law, e-commerce operators will be punished by a fine of 2-50 yuan.
Wang Wenhua explained: "Whether the nature of social software / private help on behalf of the purchase will be included in the regulation, the key is to see whether the buyer will be defined as an e-commerce operator. Occasionally bringing things home to relatives and friends is generally not included in the scope of business activities, but if the purchase is frequent, the amount is large, and even belongs to the situation of selling spot goods, if there is not a series of formal import procedures or certificates, we need to consider changing to direct mail, while fulfilling tax obligations. As for the amount of money to be reached will be judged as business activities, to solve the small, sporadic small circle of friends to buy the definition of the problem, the relevant departments need to give further implementation rules and specific provisions.
Cheng Jiuyu told the Economic Observer: "If the personal Weixin, friends are included in the e-commerce business operators, there is no doubt that the competent authorities will face a lot of regulatory work, and Weixin, friends of the operators will assume certain management responsibilities, with the supervision of the competent authorities."
Pu Qiuyu told the Economic Observer that at present he mainly buys health care products and lipstick for his Weixin friends. The total amount of goods delivered each time is not more than 2,000 yuan. For example, if you buy a lipstick for a friend, it costs 200 yuan in Australia, 20 yuan for shipping back to China, and 250 yuan for selling, you'll earn 30 yuan. "I just want to earn some pocket money through purchasing. I have never paid taxes before, nor do I know the relevant laws. If it is defined as an e-commerce operator, it is difficult to make money by paying strict taxes and imposing possible fines. Now let's take a look at it one step at a time. In fact, when the supervision becomes stricter, it will stop immediately.
Twists and turns
Wang Wenhua told the Economic Observer: "The introduction of the e-commerce law has gone through twists and turns, because it is not only related to the survival of buyers, but also involves multi-stakeholders, including consumers, e-commerce platform operators."
Yin Zhongqing, vice chairman of the Finance and Economic Committee of the National People's Congress, said in response to a reporter's question on the adoption of the Electronic Commerce Law that, according to the legislation, the laws of the state generally go through the third instance, but the Electronic Commerce Law is the fourth instance. Because e-commerce law and other laws are very complex, it involves a wide range of large-scale, but also a new thing, many things can not be seen accurately. In this case, it is prudent in the formulation process.
In March 2018, Suzhou police uncovered a case involving the production and sale of fake and inferior brand cosmetics, and more than 80,000 cases of fake cosmetics, involving more than 10 million yuan. Among them, many fake and inferior products are imported into the ordinary consumers by fake overseas purchasing.
From the consumer's point of view, Cheng Jiuyu said to the Economic Observation Report: "The E-commerce Law regulates the behavior of selling fake goods and failing to provide after-sales services on behalf of micro-merchants, which is conducive to protecting consumers'rights and interests. Of course, if taxes on imports and exports are tightly monitored later, the ultimate cost of consumer purchases is bound to rise.
On August 16, 2018, at the pre-draft legislation consultation meeting held by the NPC, Ma Yun, chairman of Alibaba Board of Directors, said that the E-commerce Law should be international and forward-looking, hoping to add to the content of promoting the development of e-commerce, e-commerce legislation is not mature.
Cheng Jiuyu said: "In view of the"e-commerce law"passed this time, the response of e-commerce platform is still relatively large, mainly because the platform responsibility of e-commerce platform is significantly increased. Mainly including e-commerce platform did not fulfill the qualification audit obligations, did not fulfill the security obligations, did not take the necessary measures to infringe intellectual property rights, the responsibility required to be clear and increased, the amount of administrative penalties also increased significantly. Secondly, the advertising business is facing more stringent regulations to protect consumers' fair trading rights.
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