A brief analysis of Lao Gao’s e-commerce: What are the impacts of the “E-Commerce Law” on Tmall stores?

　　Dear merchant:

　　The "E-Commerce Law of the People's Republic of China" (hereinafter referred to as the E-Commerce Law) will officially come into effect on January 1, 2019. In order to better help merchants understand the content of e-commerce law and better carry out operations, Tmall has prepared the following guidelines based on the information they have learned so far for your reference.

　　(1) Will there be any changes in tax payment after the E-commerce Law come into effect?

　　The E-commerce Law does not involve adjustments to tax elements such as tax types and tax rates. Tax-related issues are still implemented in accordance with the Tax Collection and Administration Law and other relevant laws and regulations. If the Tax Collection and Administration Law is revised and effective, we will notify everyone as soon as possible. Please keep your attention.

　　The country is continuing to introduce various policies on tax and fee reduction to help the development of new industries, new models and new business forms, vigorously cultivate new economic growth points, and support private enterprises to become bigger and stronger. We will continue to cooperate with relevant national departments to effectively implement the policies of "encouraging innovation and entrepreneurship, continuous tax reduction and burden reduction, continuous optimization of tax service and simplifying processes" to help small and medium-sized sellers develop.

　　(2) What are the new requirements for merchants to obtain administrative license qualifications?

　　The E-commerce Law emphasizes and reiterates the management system of licensing operations, and does not involve adjustments to administrative licensing. If you need to obtain relevant administrative licenses for operating specific goods or services, you will still implement them in accordance with the current provisions of relevant laws and regulations. If the merchants are not clear about administrative licensing matters during their settlement and operations, they can refer to the "Tmall Qualification Rules" and the "Tmall Business Qualification Standards".

　　(3) Are there new requirements for the public disclosure of certificates and licenses in the E-commerce Law?

　　根据电商法相关规定，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、属于依照本法第十条规定的不需要办理市场主体登记情形等信息，或者上述信息的链接标识。前款规定的信息发生变更的，电子商务经营者应当及时更新公示信息。

　　In addition to the store’s original business license licensing function, Tmall platform plans to assist merchants in publicizing relevant administrative license information through the system starting from January 1, 2019. The merchant uploads the business license and administrative license information related to its own business operations to the platform as required and updates it in a timely manner.

　　The promulgation and implementation of the E-commerce Law does not affect the normal and compliant operations of merchants. Please keep business as usual. If the regulations and rules related to the subsequent E-commerce Law have been revised and changed, Tmall will also notify the merchant as soon as possible. Thank you again for your attention and support for Tmall!