A few days ago, the China Consumer Rights Protection Law Research Conference was held“Seminar on Apple’s illegal operations”On, experts at the meeting said, Apple App StoreApp store(hereinafter referred to asApp store)There is an illegal phenomenon of tax evasion, and no duties have been paid to Chinese Customs on the proceeds from paid downloads.

This view has sparked heated debate in the industry. Then,App storeIs there any tax evasion??What are the problems with tax regulations on online transactions?The reporter interviewed relevant legal experts on this matter.

App storeIs the application software sold an item?w88 casino ChinaWTOTu Xinquan, executive director of the institute, and Chen Weidong, associate professor of the w88 casino’s law w88 casinoWe believe that tariffs are only levied on goods. If you import mobile phones and accessories produced by Apple, you need to pay tariffs. The maintenance services or software downloads provided by Apple to consumers fall into the category of services. What is special about this incident is that it is a paid transaction for downloading software and using services through the Internet.

App storeEvaded tariffs?

According to the reporter’s understanding, the China Consumers Association’s “Apple App StoreApp storeSuspected of tax evasion" came out, Apple has not yet responded directly, and NetEase opened a special topic "Apple App Store does not evade tariffs" to refute. The same as Chen Weidong's point of view, the topic also believes that according to the provisions of the WTO's "General Agreement on w88 in Services",App store's online digital service transactions are services, not goods, and are a typical "cross-border provision" in the General Agreement on w88 in Services. As for services, especially cross-border services completed through Internet transactions, it is impossible to control them through border measures such as tariffs.

Tu XinquanIn an interview with reporters, he pointed out that there is no such thing as tariff in service w88 itself.

He thinks,WTOThere is no tariff on e-commerce, it is the same in all countries, Apple users in other countriesApp storeWhen purchasing software online, Apple does not need to pay tariffs, which is complied by all countries.

App storeEvaded business tax or value-added tax?

Regarding this question,Chen WeidongConsiders that although tariffs cannot be imposed on cross-border services, they can be managed through domestic taxes. Whether you need to pay value-added tax or business tax requires detailed analysis of specific issues. He said, "This requires a careful study of the provisions of the specific commitment list for w88 in services made by China when it joined the WTO. First, it is necessary to determine which service category the Apple mobile phone software download and use involved in this incident belongs to, and then see whether China has made market access and national treatment commitments for this service category. If it has made national treatment commitments, can the Chinese tax authorities levy domestic tax on the paid download and use of Apple mobile phone software? Specifically, refer to whether the tax authorities impose taxes on domestic service providers that provide similar services. At present, it is not certain whether the paid downloading and use of Apple mobile software belongs to entertainment software services in audio-visual services or other service categories. At the same time, according to China’s current domestic tax collection system, the domestic tax rates for self-developed software, one-time transfer of copyright, and Internet operations of entertainment software are also different.”

Tu Xinquanbelieves that at present, the state does not levy business tax or value-added tax on e-commerce for the time being. There are two reasons. One is to encourage e-commerce, a new form of w88, and the other is because taxation is not very practical. “In the future, with advanced or better calculation methods, e-commerce may be taxed.”

Chen Weidongbelieves that if the government intends to levy domestic tax on the paid operating income of Internet download software, the relevant government departments need to carefully study and prudently promulgate relevant policies and laws to ensure that the purpose of taxation is achieved and in line with ChinaWTOObligations under the rules. (ReporterLi Wei Shi Shaodan）

Attachment: Original report link:

http://newspaper.jcrb.com/html/2013-05/19/content_131048.htm

Reprinted by other media:

People's Daily Online::http://legal.people.com.cn/n/2013/0519/c188502-21532288.html

Hexun.com:http://tech.hexun.com/2013-05-19/154271475.html

Justice Network:http://news.jcrb.com/jxsw/201305/t20130519_1114174.html