In the past few days, both Weibo and WeChat have been exposed to Tmall International's store closures. Tmall International can’t hold on anymore, how far can the C store go? For small and medium-sized sellers, this is a question that hits the heart.
Although there is no official news to confirm whether the store closures are really related to the E-commerce Law, in the last ten days since the E-commerce Law was officially implemented, so many Tmall international stores have collectively closed their stores, which makes it easy for people to associate with the E-commerce Law, making everyone in danger. Since the e-commerce law was promulgated on August 31, it will be officially implemented in only 6 days. So what exactly do sellers need to handle? Is it okay to brush orders? Which regulations will affect store operations? How to run a store next? How to pay taxes?
Starting from scratch to Taobao has become a thing of the past
In the past, we often said that we wanted to start a business? Do Taobao! It can be said that e-commerce people watch Taobao grow all the way, and Taobao accompany every e-commerce person day and night. There are many e-commerce people who start from scratch to get rich on Taobao, but such an era has become a thing of the past after the promulgation of the E-commerce Law. It has become a consensus or trend that e-commerce business in 2019 is difficult to do than in 2018. The formal implementation of the E-commerce Law has enabled Taobao individual stores to register market entities, and Store C is facing a crisis of transformation or closing. Because of the tax payment, opening a store began to be standardized and the cost was gradually increasing, which led to the elimination of small sellers in the department or voluntarily withdrawing from the market. And those store groups that open to cover keywords and occupy the number of products will probably disappear, and the costs of micro-businesses and purchasing agents will increase significantly. Therefore, the operating costs of the store will definitely increase. However, the benefit is that Taobao’s traffic will become relatively more concentrated. So what do sellers need to handle in these last 6 days? 1. Registration of the subject
Taobao personal stores must also apply for a business license like individual business owners in physical stores. In addition, the identity information of the operators on the platform must be submitted to the market supervision and management department in accordance with the regulations. Operators who have not registered a market entity shall register in accordance with the law, otherwise a maximum fine of 500,000 will be imposed.
In other words, Taobao platform will also supervise whether the store has obtained a business license, and if it is not processed, it will be processed sooner or later. 2. Apply for tax registration
Tax registration is based on industrial and commercial registration. Since industrial and commercial registration has been required, the next step is of course to pay taxes in accordance with the law. Articles 1 and 31 of the E-commerce Law stipulate that e-commerce operations must be registered in taxes and platform transaction information must be kept for no less than three years.
Taobao personal stores are the first to be affected, which requires all bosses to record accounts and file taxes in accordance with regulations, otherwise they will not be able to escape once they check the platform's transaction information. 3. Public business license
《电商法》第十五条十六条规定，不管淘宝店铺营业还是结业，都需要在店铺首页的显著位置，持续公示营业执照信息。如果有和经营业务相关的许可证，也需要一起公示。
This requirement is the same as the requirements for the self-employed owners of physical stores. The business license should be placed in a prominent position in the business premises.
Can e-commerce law curb order brushing?
Holding a merchant who made Taobao by brushing orders, don’t forget that you have to pay taxes when brushing orders now. Sellers call the phenomenon of brushing orders: existence means reasonable. So after the E-commerce Law is officially implemented, will order brushing still exist? The implementation of the E-commerce Law is possible to regulate to a certain extent, but it is completely impossible to eliminate the phenomenon of order brushing. But what is certain is that e-commerce law will definitely increase the cost of order brushing, and at the same time force to force order brushing behavior to become more professional. The review of the phenomenon of order brushing by e-commerce platforms will also increase. Although order brushing will never disappear, it will not be left alone.
Sellers are well aware that sales determine the market of Taobao merchants. If a new Taobao store wants to open up the market, it needs sales. It can only increase the view count and sales of the store through various methods (brushing orders is just one of them). However, the E-commerce Law clearly stipulates that orders cannot be brushed and sales volume cannot be turned off, so the so-called safe order brushing does not exist. A psychological confession of a netizen on Zhihu:
Since entering e-commerce, Taobao, Tmall, JD.com, Pinxixi have never seen a platform that does not brush orders. Of course, as an operation, I really don’t want to swipe orders. I really want to fight for bayonets with my own strength and achieve a little bit of results. But you can't resist those who brush orders. Don’t think that your store is small and you don’t brush orders. Those in the top industries are all brushing. You can get hundreds of traffic a day, and even orders are not available every day. What can you use to compete with? Some sellers also said: Tax law has existed since ancient times, but why are there so many tax evasions? Therefore, the implementation of the E-commerce Law cannot control order brushing. However, as a store, it cannot focus on order swiping. It can only be said to assist in the store data and cannot rely too much on it. Those sellers who are still brushing orders here will give me a warning to pay more attention to platform information and stop when it should be. If you hit the wind, I am afraid I will regret it.
E-commerce tax payment is imperative
In fact, so far, the starting point and tax ratio of corporate stores have not been announced, and it is unknown whether taxation is based on store sales. With the implementation of the e-commerce law, personal stores will no longer exist for store C. For Tmall stores, since most of Tmall are powerful corporate stores, the impact of taxation will be much smaller. The most important thing to care about in this area is the Taobao C-store seller. What the current individual seller of Taobao C-store can do now is to go to the Industry and Commerce Administration to understand and register individual business licenses. There is no need to worry too much about corporate Taobao stores and Tmall sellers. They already have a business license, so they don’t need to worry too much about this problem. As long as you ensure that there are no abnormalities in the business address and pay taxes normally and reasonably. Merchants who need to buy and sell Tmall stores at the end of the year need to pay attention to how big the previous sales were. If taxes were required in the later stage, who should pay the fee. It is recommended to bring a professional financial consultant to buy the store.
At present, some of the details and provisions of the "E-Commerce Law" are not clear, so sellers need to pay attention to the next updates of the E-Commerce Law in a timely manner. For sellers who are still complaining about e-commerce laws and blindly feeling that they are being targeted, please stop complaining. Simply complaining will only increase your worries. Please follow the pace of the e-commerce force. The implementation of the e-commerce law also represents a new round of game. Whether the store is alive or dead, whether the seller goes or stays depends on the seller's choice. Merchants who are lucky enough to ignore laws and regulations may be subject to relevant penalties under the E-Commerce Law or even be eliminated.
A few days ago, Hangzhou issued its first Taobao C store business license. An electronic business license, online application and online generation, can be said to have a low threshold and fast speed. Since the first electronic business license was announced, as of 24:00 on December 23, the Taobao Town (Hangzhou, China) E-commerce Industrial Park has successfully issued 8,097 electronic business licenses , and the number is still rising rapidly. Merchants are spread throughout China, showing a strong development momentum. It can be seen that no matter how the policy changes, sellers are still confident about the future development of e-commerce.
Regulations that affect the operation of the Taobao system
Judging from the overall seven chapters and 89 articles of the E-commerce Law, there are about 10 articles that will affect the daily operations of Taobao merchants. If you are not careful, it is very easy to get into a trap and even have the risk of a huge fine.
1. "Driving" must be advertised
直通车的竞价排名需显著标明「广告」，根据第四十条明确表明，竞价购买获得靠前的产品搜索结果展示，在新法语境中搜索结果必须标明为「广告」。
Key points: The conversion rate of bidding models such as Tmall Express may be set.
2. Public business license
开业，结业反正在电商平台运营，页面装修，需要考虑将营业执照信息放在页面的显著位置。（第十五条摘要：电子商务经营者应当在其首页显著位置，持续公示营业执照信息、与其经营业务有关的行政许可信息。）
Key points: The disclosure of business license information will be an element that must be considered on the page design box.
3. Brushing orders and deleting comments are suspected of illegal
For example, "Dear, give me a five-star praise and get a red envelope of 5 yuan!" Guide praise or buy "water army" to get praise, such actions will be banned. Provisions 17: "Brushing orders" and "guiding praise" to mislead consumers and are listed as suspected of illegal behavior.
Some products have poor quality, but the buyer's real reviews have been deleted by the seller. Article 39: "Delete comments", especially negative comments, are also illegal acts, and a maximum fine of 500,000 yuan is imposed.
Key points: Shop swiping orders will be dead, guide good reviews, delete bad reviews risks, and it will be a waste of time for bad reviewers to target the store~
4. Subject registration
Articles 10 and 11 stipulate that e-commerce operators shall handle market entity registration and tax registration. In the future, Taobao individual stores will also apply for a business license like individual businesses in physical stores. Note: When registering a self-employed physical store, the threshold for industrial and commercial registration is not high. Registering a self-employed person for a few hundred yuan, but the industrial and commercial tax process is very cumbersome.
Key points: If you use your ID card to pay a deposit, you can open a Taobao store. The era is about to pass.
5. Tax issues
Articles 1 and 31, e-commerce operations must be registered in taxes and the platform transaction information must be kept for no less than three years. Taobao C stores, micro-businesses, and purchasing agents are the first to be affected, but the specific implementation depends on the implementation status of local tax bureaus.
Key points: No matter how small an individual is, he still needs to pay taxes, and merchants with low profits and high volume will be very difficult.
6. Express delivery cannot be extended indefinitely
Article 51 stipulates that express delivery cannot be extended indefinitely, whether it is "Double Eleven" or other major events. Delivery needs to be carried out as promised with the consumer.
Key points: The responsibility for express delivery delay lies with the merchant, and the merchant needs to bear consumer losses.
7. Rapid changes in packaging costs
Articles 52 and 66 stipulate that e-commerce operators shall fulfill their "environmental protection" obligations. For example, when buying cosmetics in an online store, you receive a laptop-sized carton. You take out the filling, but the items you take out are only the size of a palm. Over-packaging can not only cause waste and pollute the environment.
Note: The State Council, local people's governments at or above the county level and their relevant departments shall take measures to support and promote green packaging, warehousing and transportation, and promote the green development of e-commerce.
Key points: After the implementation of the E-Commerce Law, the cost of express packaging will change, and excessive packaging is an illegal act.
8. Choose one of two and violates the law
During the "Double 11" and "618" and other major promotions, a large e-commerce platform requires merchants on the platform to withdraw from the promotional activities of another platform, forcing them to "choose one of two". It is an unreasonable restriction of transactions by e-commerce platform operators.
Key points: Platforms are not allowed to force merchants to "choose one of two", which is protected by e-commerce laws.
Other regulations worth noting:
1. Combined with sales traps
"Sales with Sold" will not be used as the default check option. You must enter the user's consent to check it before you can sell it. If there is any violation, the illegal gains will be confiscated and a maximum fine of 500,000 yuan will be imposed.
2. Big data kills you
"Personal Push" is legal, but it cannot be illegal. However, using big data to "kill old customers" will be suspected of illegal. At the same time, users may have the right to choose not to accept the right to obtain personal push based on their personal characteristics. If there is any violation, the illegal gains will be confiscated and a maximum fine of 500,000 yuan will be imposed.
Interactive Q&A of e-commerce law
Q1: Is it better to register an individual business or a company?
A1: This issue involves the relationship between different business entities. First, let’s talk about the relationship between registered companies and self-employed businesses. Here it is divided into enterprises and self-employed businesses. The difference is distinguished from small-scale taxpayers. For example, small-scale taxpayers are divided into two types: one is corporate behavior and the other is self-employed businesses. There are actually pros and cons of opening a self-employed business:
Profit : It is lower than the cost of small-scale taxpayers, because small-scale taxpayers are taxed by corporate income, but self-employed people do not have it and only need to collect personal income tax. Disadvantages : Small-scale taxpayers are corporate behaviors, and they are established as limited liability companies. The division of responsibilities is limited, but self-employed businesses have unlimited liability, so the responsibilities and risks borne by self-employed businesses will be greater. For example, if you want to cancel your self-employed person in the future, your legal responsibilities can still be traced back in the next five years after you cancel. Therefore, everyone should consider whether they need to register as a general taxpayer or a self-employed person based on their actual situation.
Q2: Can companies that were originally physically transferred to online licenses?
A2: The original entity companies can now use their business licenses normally, and they don’t need to change their licenses separately because of online sales.
Q3: How to get a business license for a personal store? How much does the furniture turnover reach? How many points of tax should be paid?
A3: First of all, there are two types of taxpayers, namely small-scale taxpayers and general taxpayers. Small-scale taxpayers and general taxpayers have corporate income tax and personal income tax. Corporate income tax is 25% of the profit part and personal income tax is 20% of the dividend part.
Q4: E-commerce law, how much does it have to pay for taxes? And how much does it cost less than the tax?
A4: First, small-scale taxpayers are levied on a 3% business tax, and then general taxpayers are levied on a 16% VAT. Specific industries need to be analyzed in detail. Some industries are different, such as the service industry is 6%.
Students who are in the service industry should note that the VAT part can be deducted, which is deducted by your input and output items. That is to say, for example, the cost of the product you sell is 50 yuan, and then your sales are 100 yuan. The 50 yuan difference in the middle is the part you need to pay taxes, but the purchase channel needs to issue a 50 yuan invoice to you and then you need to issue a 100 yuan VAT invoice to deduct each other.
The business tax of small-scale taxpayers is directly charged at 3% of your turnover, so sometimes it is not necessary to say that small-scale taxpayers are lower than ordinary taxpayers.
Then, except for business tax and value-added tax, the other two parts are the same. Small-scale taxpayers and general taxpayers need to pay 25% corporate income tax and 20% personal income tax. However, there is one exception. Individual businesses among small-scale taxpayers do not need to pay personal income tax.
VAT surcharge: It is to increase the value-added tax by 13% points on the basis of VAT, which means 13% of 16%.
Small-scale taxpayers do not need to pay taxes within 90,000 per month for a quarter. It doesn’t matter if they exceed 30,000 per month. If they do not exceed 90,000 per quarter, they do not need to pay taxes. Another point is that small-scale taxpayers now pay business tax, but VAT reform is an inevitable trend, so they will eventually become value-added income tax.
Q5: When will Taobao execute it? Why has Taobao official not provided detailed guidance?
A5: The national tax law has certain characteristics, and each article will not be too damn. The real implementation is carried out by the local government. For example, many regulations in our country's tax laws do not clearly indicate some responsibilities or stipulate large responsibilities division lines, and some fines range from 6,000 yuan to 200,000 yuan. This range is particularly large, and the purpose is to be left to local governments for implementation.
When we contact the tax department, we will definitely go to the tax bureau in the local area. The tax specialist will come to connect with you, so they will implement it to a certain extent when they execute it. So Taobao cannot regulate this thing. Taobao tends to be beneficial to merchants, so it will try to get card for everyone according to one of the minimum standards, and the official will not issue a mandatory requirement soon.
But gradually, some documents will be issued from different places or the central government. These documents may not be included in laws and regulations, but they will have an enforcement point. For example, how should we deal with Taobao, new retail e-commerce, micro-business, etc.? Only then can Taobao regulate everyone.
Q6: Can you choose whether to pay tax monthly or quarterly turnover?
A6: Taxpayers should need to file taxes every month during the operation of the enterprise. If you do not want to pay taxes, you can make 0 taxes, but 0 tax returns does not mean that you have not generated actual turnover. If the tax filing is investigated, it is tax evasion, so according to the requirements, you have to pay tax filing every month.
Q7: If you pay tax when doing Taobao purchasing agents now, how do you calculate the tax?
A7: Purchasing agents exclude tax issues. Purchasing agents can now involve smuggling. Another question is whether you can sell this product. When you pass the customs, you must pay taxes differently than in domestic trade. First of all, you must have agency qualifications. In addition to taxation, you must also pay attention to whether this product can be sold in China.
Q8: Do I need a real address for an online business license? Now that the Shenzhen company has no actual address, will Tmall fail to renew?
A8: In recent days, you may have seen the first Taobao store self-employed business license, which meets the requirements of the E-commerce Law. The E-commerce Law requires: Your company name can be the main name of your store, and the store can be registered as your actual address.
However, you have a business behavior in the past, and you have a business behavior. Your business license still needs the actual store address, otherwise abnormal operations will occur. Abnormal operations cannot be renewed. You must go to the certification and registration place of the industrial and commercial department to eliminate the abnormalities.
Q9: Will Taobao require self-employed people to upgrade their corporate stores?
A9: Whether this upgrade or not depends on the changes of the country, not the platform. The platform is in a passive adjustment position. The country's regulation policy for the e-commerce industry. For example, the e-commerce law will be liberalized later to see if the response of this regulation policy will be significantly helpful to taxes and whether it will be effective for some economic driving force.
If you find that the effect is not good, you may make further adjustments. It will definitely get closer and closer, and it will not be looser. However, no matter whether you upgrade or not, according to the requirements of the E-commerce Law, everyone should legally pay taxes.
Q10: What will happen if you don’t apply for a certificate at this stage
A10: For example, after January 1, 2019, a customer came into the store and saw that you did not have a business license. You can report it by calling the local industrial and commercial department. Then you need to deal with this case. If it is more serious, the other party can file a lawsuit against you.
Q11: Will tax collection and taxation bring about the flow of Taobao store backend?
A11: Now the tax department is querying the tax account of the e-commerce industry based on the platform's electronic flow, rather than the public account. For the first time, the tax department reminds you that when the tax specialist looks for you, you will ask you to check and report the problem by yourself.
However, once you go to the tax department to check you, he will retrieve the backend, and the platform clearly stipulates that it has the responsibility and obligation to provide transaction information to the relevant law enforcement departments. So don’t think about it. It doesn’t matter if you don’t go through a corporate account. As long as you have actual transactions, including order brushing, it must be calculated in taxes.
Q12: Will individual business owners have very small traffic?
A12: No, the platform is treated equally.
Q13: According to the flow of water, is it the same if the profit of fruits is very low?
A13: Fruits are primary agricultural products. In the Tax Law, it is stipulated that primary agricultural products do not need to be paid tax, but processed products based on agricultural products need to be paid tax. For example: canned fruits are processed products.
Q14: What happens if you are reported without a business license?
A14: What are the responsibilities for a personal store being reported by a counterfeiter? Just close the store, because you are not a company behavior. There is no provision in the E-commerce Law now explaining what will happen if this problem occurs, but your business behavior will be restricted. You can go and reissue your certificate after being reported.
Q15: In the past, a company could open several Tmall stores. Will multiple cat stores now set up several more companies?
A15: No.
Q16: Will it be better if you register a company and open JD.com and Pinduoduo? Is it bad for JD.com and Pinduoduo to register self-employed?
A16: You can register multiple topics at the same time, but you don’t have to register only one company.
Q17: Is the chance of a company being investigated for 0 consecutive months?
A17: Very high. Keeping 0 tax filings and keeping losses in the accounts is not good for everyone's companies.
Q18: Can Tmall customers not give it if they ask for an invoice?
A18: Customer service must give invoices according to Tmall regulations. If invoices are not issued, it is a violation of the rules on Tmall itself. In addition, it is a serious violation of the law and is a tax evasion. Even if the customer does not issue invoices, it will need to pay taxes, and everyone needs to make invoice-free income.
Q19: Do Tmall need to pay taxes for early collection of payments?
A19: It is not feasible to collect early payments from Tmall to avoid taxes. In addition to the normal tax on all turnover, the early payments also require increased interest, which is not worth the loss.
Q20: If you register a business license now, do you need to pay taxes for your transactions before registration?
A20: No. Taxes are generated after the business entity is opened, and taxes are required when the business license starts to generate benefits.
Q21: Can self-employed individuals be upgraded to corporate companies in the later stage?
A21: There are no clear regulations now
Q22: Social security is required to register a company, and do individual businessmen need to obtain social security?
A22: You can pay the social security of individuals or not. Paying it is also your deduction, which can deduct your value-added tax. In addition, social security is another issue in the legal scope system. Starting from January 1, 2019, social security provident fund and salary are directly bound, including personal income tax. In the future, everyone will pay personal income tax to employees according to the full salary.
Q23: Do you need to pay taxes if you have less than 90,000 yuan in a quarter?
A23: For small-scale taxpayers, there is no need to pay taxes for less than 90,000 yuan per quarter, but it is not possible for general taxpayers. For example, more than 90,000 yuan is taxed for all businesses.
Q24: If the fruit is purchased by farmers and then sold, will there be taxes in this situation?
A24: No need
Q25: What taxes do I need to pay for my sales of 1 million, and what is the remaining profit in the end?
A25: You sell 1 million yuan and then your product costs labor costs, site costs, and other daily expenses. Of course, these expenses require input tickets, and then all these finished products add up to 600,000 yuan, and the turnover costs of 1 million yuan.
For the remaining 400,000, you need to pay 16% VAT and 16%*13% VAT surcharge, which adds up to 72,320 yuan. After 400,000 yuan minus the value-added tax, there is only 327,680 yuan in profit left. This profit requires 25% corporate income tax, 327,680*25%=81,920 yuan, and the remaining 245,760 yuan is the remaining profit of the company.
If you want to distribute dividends to shareholders this year, personal income tax is 20%, that is, the amount of personal income is multiplied by 20%. If the amount of personal income is 2457608*20%=49152 yuan, the amount of personal income is 196608 yuan after deducting personal income tax is 196608 yuan.
at last
The e-commerce law is to remind sellers to pay attention to tax payment, so sellers should improve their tax and tax payment systems.
At the end, I wish every e-commerce person a lot of money and good luck in the new year~
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