Tax on Online Small Business Causes Dispute in China
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With the rapid develop- ment of e-commerce over the past decade， there has been controversy over how to conduct a reasonable taxation on the electricity business. There are different views on whether to continue to reduce the burden of small businesses even in the e-commerce business itself. On March 31， the State Administration of Taxation and the National Federation of Industry and Commerce jointly held a forum with a theme of "deepening tax reform to help private enterprise development". Alibaba Chairman Ma Yun and Jingdong Group CEO Liu Qiangdong expressed different views on how to conduct the taxation on small business.
During the speaking of the business representatives， Ma Yun has followed the consistent view， calling to reduce tax burden on small and micro enterprises. Ma Yun proposed that large enterprises enjoying a lot of resources should be the main taxpayer. However the most important issue that small businesses every day have to consider is how to survive. How to make small businesses live， live well， is what the national tax leverage really should considere.
Liu Qiangdong’s view is that small businesses opening shop in the name of natural persons is not conducive to fair competition. Liu Qiangdong said："Levying different taxation between online shops and physical shop not only causes damage to the real economy， resulting employees in physical shop unemployed， but also causes tax loss for the state， but also violates the basic business principles that the integrity of business and paying tax according to the law.
But Ma said that "levying different taxation between on-line shops and physical shop" speech is a false proposition， "the unfairness between big business and small business" is the real problem. He said large enterprises have government policy support and various resources. Take loans as an example， as long as providing a bank statement large enterprises can get the loan. Large enterprises enjoy far more than the treatment of small businesses， enjoy more resources， so they should bear more responsibility and should be the main taxpayer.
The reason why they have diametrically different views on the issue is that the subject of fair competition that Ma and Liu focus on is different. Liu Qiangdong said on the Weibo recently， "In the past I also support the personal shop duty-free ... but after years of development， I found that a lot of so-called personal shop is under the operation of big companies， and enjoy more special super-treatment than the store. Behind these special treatment is the unfair competition and the fact that the real economy is hurt." But Ma advocating tax cuts is more for small and micro enterprises. "If reduce the tax burden of small business there will be a large number of entrepreneurs， small and micro enterprises that can develop relying on the platform， because the ultimate goal of taxation is to promote social and economic development and promote social equity.”
In fact， china’s current tax law has no special provisions for the electricity business， electricity trading is only a change in the way of trading， whether online sales of goods or providing services， and offline transactions are applicable to the same tax law. E-commerce has been applied to the existing tax law， and there is no so-called duty-free treat-ment.
In accordance with the provisions of the State Administration of Taxation， No. 57 of the Notice， VAT taxpayers and business taxpayers， whose monthly sales or turnover is not more than 30，000 yuan （including 30，000 yuan）， are exempt from value added tax or business tax. In 2013， Alibaba Group has disclosed data which showed that 94% of Taobao sellers annual turnover are of 240，000 yuan， monthly sales are less than 20，000 yuan. This means that these businesses are eligible for VAT exemption； and as for personal income tax， according to the relevant provisions of Beijing， the seller’s monthly turnover is also under the threshold.
On the other hand， the big business that grew up on the platform and platform itself are becoming an important taxpayer in national taxation. Ac- cording to the data Ma disclosed at the"deepening tax reform to help private enterprises development" forum， the current Alibaba economy has more than 10 million sellers， nearly 500 million active buyers， directly created more than 30 million jobs. In 2016， Alibaba Group total paid tax of 23.8 billion yuan， an average of 1 billion per working day， at the same time， the corporate tax paid by enterprises on the platform reached to more than 200 billion yuan.
In the industry view， small and microenterprise have the highest degree of market and create a large number of employment opportunities for the community， has become the most active economy cells in the Chinese market. And small and microenterprises are often not dominant in a variety of resource allocation. From the current state of small and micro enterprises， it is conducive to full competition in the market economy to cut taxes on the small and micro enterprises.
On the other hand， the state to reduce the tax burden for small businesses on the platform is benefit for entrepreneurs， small and microenterprises to grow and develop relying on the platform， to solve problems of a large number of employment， but also is benefit for the industry innovation and development vitality. According to the relevant data in 2016， only Alibaba platform created more than 30 million jobs.