资源描述：
《海外专题研究：《电子商务法》实施，征税影 响几何》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。
1、What’stheimpactof‘E-commerceLaw’ononlinesellers?The‘E-commerceLaw’requirese-commerceoperators(suchasTaobaosellers,PinDuoDuosellers,Wechatsellers,etc.)toregisterasmarketentitiesinaccordancewiththelawandpaytaxesaccordingtolaw.Atthesametime,e-commerceplatformoperators(suchasTaobao,PinDuoDuo,etc
2、.)arerequiredtoreviewtheseller'sidentity,address,contactinformation,administrativelicenseandotherrealinformation,andreporttheidentityinformationandtax-relatedinformationoftheoperatorsintheplatformtothetaxauthorities.Ontheonehand,thee-commercelawstipulatestheseller'sobligationtohandleindustri
3、alandcommercialregistrationandpaytaxesaccordingtolaw.Ontheotherhand,itemphasizestheresponsibilityofsupervisionoftheplatform.SincemostoftheB2Csellershavealreadyappliedforindustrialandcommercialregistrationandtaxregistration,theimpactissmall.C2Cindividualsellersdidnothavetoapplyforindustrialan
4、dcommercialregistrationaccordingtothe‘2014InternetTransactionManagementActs’,therefore,thee-commercelawhasagreaterimpactonthem.WhatisthedifferencebetweenthetaxationtypeofAmoybrandandtraditionalenterprises?Wechosethreecategoriesincludingclothing,beauty,andsnackswhichhavehighpenetrationratesto
5、comparethedifferencebetweenthetaxationtypeoftheAmoybrandandtraditionalretailers,andtheratiooftaxestorevenueandprofits.WefoundthatthetaxtypeandtaxrateforAmoybrandandtraditionalenterprisesarethesame.Amoybranddoesnotcompeteandgrowupusingthetaxadvantage.Therapidgrowthofe-commercebrandisresultedf
6、romthefactthatthee-commerceplatformcanbreakthroughthespaceconstraintstoreachtheuserquickly,andtoobtainuserfeedbackeffectively,andthendevelopproductsthataremorepopularwithusers.Forexample,ThreeSquirrels,establishedin2012,hadarevenuereaching2.894billionyuanduring2017H1,whichwasmorethanthatofLa
7、iYiFen(1.792billionyuan),acompanyfoundedin1999.Forthosewhohavealreadyappliedforindustrialandcommercialregistrationandpaytaxes,webelievethattheimplementationoftheE-commercelawcanregulatethedevelopmentofthee-commerceindustrymoreeffectively,reduceirre
