海外专题研究：《电子商务法》实施，征税影 响几何.docxVIP

What’s the impact of ‘E-commerce Law’ on online sellers? The ‘E-commerce Law’ requires e-commerce operators (such as Taobao sellers, Pin Duo Duo sellers, Wechat sellers, etc.) to register as market entities in accordance with the law and pay taxes according to law. At the same time, e-commerce platform operators (such as Taobao, Pin Duo Duo, etc.) are required to review the sellers identity, address, contact information, administrative license and other real information, and report the identity information and tax-related information of the operators in the platform to the tax authorities. On the one hand, the e-commerce law stipulates the sellers obligation to handle industrial and commercial registration and pay taxes according to law. On the other hand, it emphasizes the responsibility of supervision of the platform. Since most of the B2C sellers have already applied for industrial and commercial registration and tax registration, the impact is small. C2C individual sellers did not have to apply for industrial and commercial registration according to the ‘2014 Internet Transaction Management Acts’, therefore, the e-commerce law has a greater impact on them. What is the difference between the taxation type of Amoy brand and traditional enterprises? We chose three categories including clothing, beauty, and snacks which have high penetration rates to compare the difference between the taxation type of the Amoy brand and traditional retailers, and the ratio of taxes to revenue and profits. We found that the tax type and tax rate for Amoy brand and traditional enterprises are the same. Amoy brand does not compete and grow up using the tax advantage. The rapid growth of e-commerce brand is resulted from the fact that the e-commerce platform can break through the space constraints to reach the user quickly, and to obtain user feedback effectively, and then develop products that are more popular with users. For example, Three Squirrels, established in 2012, had a reven