Research On Taxation Problem Of Network Retail Industry In China

In recent years, the rapid development of e-commerce, shopping on the web is particularly prominent. China’s online retail sales in 2014 amounted to 2.78 trillion, accounting for 10.6 percent of total retail sales, has become an important part of social commodity retail. According to McKinsey 2013 report shows that China’s online shopping survey, online shopping increases the spending power of the average person; help boost China’s consumption demand; help transform China’s economic growth model; help drive China’s retail industry by leaps and bounds visible online retail is significant to China’s economic development. Today, more and more people through online shopping, to meet consumer demand, and the development of the retail network to bring people in a convenient but also brought tax collection problems. E-commerce, online shopping as a new thing for the formation of the impact of existing tax system, the most prominent problem is that online retail is still in the field of C2C missing state tax collection. Lack of supervision in the field of tax C2C C2C electricity supplier not only away from the supervision of the tax authorities, but also for a large number of B2C C2C electricity supplier disguised trade electricity supplier in order to avoid regulatory and tax authorities provided opportunity.First, we believe that the key to a network of retail tax issues missing in C2C online retail tax collection, and tax collection is missing is not a simple collection problem, which arises because the tax system is not compatible with the development of the network of retail caused. This is mainly related to the state’s tax policy is not clear on the retail network, our tax collection network of retail development behind two aspects. Secondly, the paper discusses the loss of national revenue of the network of retail tax issues arising, reducing government revenue, adverse effects on the physical retail injustice. Then, this article focuses on the United States, European Union, Australia’s tax policy, a brief introduction to Canada, the United Kingdom, Singapore and other countries of tax policy, and a reference. Again, in order to proceed from China’s actual situation, this paper analyzes the impact of the qualitative "Shop taxation" will produce our retail network. In reference to overseas experience, combined with our actual basis, the paper proposes specific strategies to deal with our network of retail tax problems. On tax policy, to take into account the balance between the Government and electricity suppliers, online retail and real retail balance, balance the size of the electricity supplier to the existing tax laws, based on the electricity supplier is no longer an additional levy new taxes; retail and online retail entity applies equally tax rates and tax incentives equal; to strengthen tax administration and tax incentives fit. The tax collection should improve tax registration, enable the dedicated electronic invoices, establish a third-party withholding system.