2019 E-commerce Tax Standards
On January 1, 2019, the E-commerce Law was launched, which means that e-commerce companies also need to register, and registered operating companies need to pay taxes. , let me talk about the tax standards of the e-commerce law.
If an e-commerce platform is registered as a small-scale taxpayer, it will be calculated as a small-scale tax payment. If the monthly turnover does not exceed 30,000, and the quarterly turnover does not exceed 90,000, no tax will be calculated; if it exceeds, tax will be required.
1. Value-added tax is 3% of the sales revenue of goods. Small-scale taxpayers need not declare it.
2. Urban construction tax is part of the value-added tax and business tax payable and needs to be declared every month.
3. The education surcharge is subject to value-added tax and business tax, and needs to be declared every month.
4. In some places, the dike protection fee is not required. If it is charged, it will be 0.02 of the operating income, and it must be declared every month.
5. Personal income tax, every employee of the company needs to declare, and personal income tax exceeds the personal income tax collection point.
6. Income tax is 25% of the total profit, and is declared on a quarterly basis.
The tax points charged by Taobao stores for issuing professional VAT invoices are 17, and the tax points charged for issuing ordinary VAT invoices are 3.
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What is the impact of the E-commerce Law?
1. E-commerce, micro-commerce, purchasing agents, and online live broadcasts are included in the scope of the E-commerce Law , E-commerce operators must fulfill their tax obligations in accordance with the law and need to obtain a business license before operating. Individuals selling self-produced agricultural products and home-made products do not need to obtain a business license. All other e-commerce operators must obtain a business license. To operate, you must fulfill your tax obligations in accordance with the law, and you can enjoy preferential tax policies.
2. E-commerce platforms cannot delete consumers’ evaluations. Consumers’ true evaluations of products after shopping must be retained and cannot be deleted.
3. It is forbidden to check by default. For many products, there will be tie-ins. If consumers are not paying attention, they may buy goods that they do not like or services that they do not need. The default check is disabled. prohibit.
4. Restrict big data. E-commerce operators will use big data push services based on consumers’ searches, consumption habits, etc. Now they must comply with the Advertising Law of the People’s Republic of China. According to regulations, advertising cannot be promoted to consumers.
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