A: Taxable;

The public generally believes that it is a misunderstanding of China's tax policy that individuals sell goods online without paying taxes. However, for sellers with small sales, if they are approved not to pay personal income tax or fail to reach the threshold of value-added tax, they can actually not pay taxes.

There are two ways to collect and manage the personal income tax of individual sellers engaged in business activities on e-commerce network platforms such as Taobao and Tmall. Article 3 of the Administrative Measures for Regular Tax Collection of Individual Industrial and Commercial Households (State Taxation Administration of The People's Republic of China OrderNo. 16) stipulates that "the regular tax collection of individual industrial and commercial households is applicable to small-scale production and operation approved by the competent tax authorities at or above the county level. Tax collection and management of individual industrial and commercial households that fail to meet the requirements of the Interim Measures for the Administration of Account Establishment of Individual Industrial and Commercial Households. "Article 14 of the Interim Measures for the Administration of Account Establishment of Individual Industrial and Commercial Households (State Taxation Administration of The People's Republic of China Order 17) stipulates that" the tax authorities shall collect taxes on account establishment by auditing. "

Will the tax payment change after the e-commerce law comes into effect?

E-commerce law does not involve the adjustment of tax elements such as taxes and tax rates. Tax-related issues are still implemented in accordance with the Tax Administration Law and other relevant laws and regulations. If the Tax Administration Law is revised and comes into effect, we will also inform you as soon as possible, so please keep your attention.

The state is continuously introducing various policies to reduce taxes and fees, helping the development of new industries, new models and new formats, vigorously cultivating new economic growth points and supporting private enterprises to become bigger and stronger. We will continue to cooperate with the relevant state departments to effectively? Encourage innovation and entrepreneurship, continuously reduce taxes and burdens, continuously optimize tax services and simplify processes? The policy is well implemented to help the development of small and medium-sized sellers.