The e-commerce tax policy in 2022 has the following policies:

1. E-commerce operators should fulfill their tax obligations in accordance with the law and enjoy tax benefits in accordance with the law. E-commerce operators who are not required to register as market entities in accordance with the provisions of the preceding article shall apply for tax registration in accordance with the provisions of tax collection and management laws and administrative regulations after the first tax liability occurs, and declare taxes truthfully.

2. If e-commerce operators are required to obtain relevant administrative licenses in accordance with the law to engage in business activities, they shall obtain administrative licenses in accordance with the law.

Online stores previously opened in the name of individuals (natural persons) do not have the qualifications of a main company, and all income belongs to personal Alipay. So generally speaking, personal qualifications and related Alipay information cannot be found on Taobao pages. If the tax bureau wants to inquire, they have to go to Alibaba to retrieve the corresponding information (due to the opacity of information and difficulty in operation, the implementation of e-commerce tax has always been bumpy).

But for corporate stores or Tmall stores (legal entities), tax issues are actually very transparent. Since you open a store in the name of a company, you naturally need a professional tax system and personnel to supervise and control whether the company pays taxes truthfully.

The "e-commerce tax" for all e-commerce companies is likely to be fully implemented in the future. From 2021 to 2022, several leading anchors began to pay taxes, and the industry tax payment list is about 1,00. This officially sounded the clarion call for serious and fair taxation in the e-commerce, live broadcast, and entertainment industries.

E-commerce tax policies have little impact on small and medium-sized sellers (c-stores). According to the current e-commerce law, only monthly sales of more than 30,000 are required to pay tax. The biggest impact is still (Tmall, Taobao stores, corporate stores), after all, the "Happy Big Order" that was all the rage before.

If you only occasionally do small transactions, you do not need to register with the industrial and commercial office. However, no matter how much you sell or how little you sell, after you generate legal profits, you must register with the tax office and declare taxes. In other words, for e-commerce practitioners, regardless of the size of their business, indiscriminate taxation will be implemented. In 2019, e-commerce will collect taxes the same as physical stores. During the tax season, operating income below 90,000 yuan will be exempted from VAT and other taxes. The tax point for professional VAT invoices is 17%, and the tax point for ordinary VAT invoices is 3%. If you are a general taxpayer, you can apply to the national tax department to purchase special VAT invoices, ordinary VAT invoices, general machine-printed invoices from the national tax department, or ordinary manual invoices. Ordinary consumers can only issue: ordinary value-added tax invoices, general-purpose machine-printed invoices from the national tax department, or ordinary manual invoices when purchasing goods, which are ordinary invoices in the usual sense.

To sum up the above issues, it is useful for e-commerce to issue new regulations. Since its implementation, many rules in the e-commerce industry have changed, and many merchants have been forced to abandon the e-commerce industry. I suggest that e-commerce companies should stick to it and pay taxes in strict accordance with the requirements.

Tax preferential policy plan for e-commerce companies in 2022 (what/what it is)

1. Planning tax preferential policies based on the nature of the enterprise

Changes The business nature of the enterprise, increase the scientific and technological color of the enterprise, and apply for high-tech enterprises. Among them, the technological color can be supplemented by utility model patents, online sales systems for enterprises, virtual AI automation in live broadcasts, accurate systems for supply chain product selection, etc. If Gaoxin obtains it, the corporate income tax can be implemented at 15%, which is considered the first choice for compliance and tax saving.

2. Plan preferential tax policies based on the nature of income

Reducing the selling price of some goods (tangible goods) will increase the price of later services (intangible assets) customized for the goods. , after all, everyone knows which one is more appropriate, 13% or 6%.

3. Planning tax preferential policies for cross-regional transfer pricing

A major feature of the Internet is cross-regional linkage and collaboration, so it is normal to separate the management center and sales center of an enterprise. If the sales center is separated into a park or development zone with concentrated e-commerce tax incentives, the sales volume and input cost will be the same, but the profit will be very different.

In the tax policy of e-commerce companies in 2022, how several entities pay taxes

1. Individuals opening Taobao stores must pay personal income tax, with a tax rate of 3%-45%;

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2. If a self-employed person opens a Taobao store, he or she must pay self-employment income, with a tax rate of 5%-35%;

3. If a company license is used to open a Taobao store, the situation will be more complicated. Detailed analysis As follows:

(1) Pay value-added tax: 13% for general taxpayers (income 1.13 million, sales price 1 million, value-added tax 130,000)

(2) Corporate income tax: business Income (minus) all expenses (equal to) corporate income tax is levied on profits

(3) Dividend tax: 500,000 dividends are required (pay) 100,000 taxes (remaining) 400,000 is after-tax Income

Legal basis:

E-commerce Law

Article 11

E-commerce operators shall fulfill their tax obligations in accordance with the law. and enjoy tax benefits in accordance with the law. E-commerce operators who are not required to register as market entities in accordance with the provisions of the preceding article shall apply for tax registration in accordance with the provisions of tax collection and management laws and administrative regulations after the first tax liability occurs, and declare taxes truthfully.

Article 12

If e-commerce operators engage in business activities and need to obtain relevant administrative licenses in accordance with the law, they shall obtain administrative licenses in accordance with the law.

Based on the above two items, we can understand it this way: If you only occasionally do small transactions, you do not need to register with the industrial and commercial office, but no matter how much you sell or how little you sell, after generating legal profits, you have to go to the tax office. Register and file taxes. In other words, for e-commerce practitioners, regardless of the size of their business, indiscriminate taxation will be implemented.

Article 14

E-commerce operators selling goods or providing services shall issue paper invoices or electronic invoices and other purchase vouchers or service documents in accordance with the law. Electronic invoices have the same legal effect as paper invoices.