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近日,有媒体报道,某全国政协委员提出向电商征税的提案已被相关部委采纳,预计年内正式对网店开征税收。我国宪法规定:中华人民共和国公民有依照法律纳税的义务。同时,根据企业所得税法,在中华人民共和国境内,企业和其他取得收入的组织(以下统称企业)为企业所得税的纳税人,依法缴纳企业所得税。也就是说,
Recently, some media reported that a proposal made by a member of the CPPCC National Committee to collect electricity from the electricity supplier has been adopted by the relevant ministries and departments. It is estimated that the online tax collection will be officially launched this year. Our Constitution stipulates that citizens of the People’s Republic of China have the obligation to pay taxes in accordance with the law. At the same time, according to the EIT Law, enterprises and other revenue-producing organizations (hereinafter collectively referred to as enterprises) in the territory of the People’s Republic of China pay enterprise income tax as taxpayers and pay enterprise income tax according to law. In other words,