| With the development and popularization of Internet technology,a new form of business activity,e-commerce activity,is presented to the world.As a typical representative of e-commerce-personal online stores,it has profoundly affected and changed people's production and lifestyle,and even led to the decline of physical stores to a certain extent.Taking Taobao as an example,it currently has nearly 500 million registered users and more than 60 million regular visitors every day.As of November 2019,it has about 10 million registered stores,most of which are personal online store operators.On the day of Double Eleven in 2019,its sales(Taobao's official statistics)were 268.4 billion yuan,an increase of 25.71%over the previous year.As can be seen from the above figures,online stores are developing rapidly and the turnover is huge.Because the difference between online store operations and traditional business activities is only the difference in the form of transaction,it is still a sales act in essence.Not to collect personal income tax on individual online store owners is unfair to traditional operators and violates the principle of fair taxation.Online store operators have never levied personal income tax instead of collecting personal income tax.However,in the process of collecting and managing the personal income tax of personal online shop owners,many problems have begun to be exposed:First,the tax law lacks specific regulations for collecting personal income tax of personal online shop owners;second,the current collection and management methods such as self-declaration,The establishment of account books and verification methods cannot effectively determine and collect the income of personal online shop owners.The effective collection and management of the personal income tax of personal online store owners is beneficial to the determination of personal online store sales and personal online store owner income,to avoid the loss of national taxes,and to promote the survival of the fittest in the entire personal online store industry."Price war" and"bill order" businesses are difficult to survive,protect the rights of online and offline law-abiding operators,regulate the online store market,and promote the healthy development of the online store market.Therefore,it is of great significance to strengthen the research on the legislation and enforcement of personal income tax collection and management of personal online store owners,improve the personal income tax collection and management laws and enforcement methods of personal online store owners,and promote the healthy development of the personal online store industry.This article will study the personal income tax collection and management of personal online store owners,and discuss it in detail with the introduction of the new "Personal Income Tax Law" and "E-commerce Law",and finally put forward countermeasures and suggestions to improve personal online store owners in the future.For your personal income tax collection and management laws.In addition to the introduction and conclusion,this article mainly includes four parts:The first part is an overview of the legal issues of the personal income tax collection and management of personal online shop owners in China.Including the differences in the collection and management of the personal income tax of personal online store owners compared with the traditional personal store operators' personal income tax collection in terms of legislation and enforcement,and the analysis of theoretical and practical aspects to strengthen the personal online store Significance and necessity of the legislation and law enforcement of the owner's personal income tax.The second part is based on the current status of the personal income tax collection and management of personal online shop owners in China.From the two aspects of legislation and law enforcement,the four aspects of the law of collection and management,the determination of taxable income,tax incentives and management methods are analyzed.Its status and problems.The third part introduces the experience in the legislation and enforcement of personal income tax for personal online store owners in typical countries outside the country,and compares it with related systems in China,and summarizes useful experiences for reference in China.In the fourth part,based on the integration of the problems raised in the previous article and the experience that can be used for reference,combined with the latest legislation,we propose the legal path to improve the personal income tax collection and management of personal online shop owners in China from the aspects of legislation and law enforcement. |
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