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◎ Network buy primary purchaser recent six-month average sales of threshold, shall apply for business registration by law to pay sales tax.
Fengyuan District Branch of the Treasury Internal Revenue Service said that according to the value-added and non-value-added sales tax law provisions of Article 1, in China in the sale of goods or services should be levied sales tax law; the same law Article 6, paragraph 1, for commercial purposes of public, private or public-private partnership of the cause for the business person. Then follow the "personal profit through the Internet for the purpose of handling the sale of goods or services business registration job description," V. Other considerations (a) For the purposes of profit online auction industry if the monthly sales of less than business tax threshold, be exclusively handle the business registration. Therefore, buy network as the main purchaser for commercial purposes, Cai Jin, sales sales of goods; or earn commissions or fees and other service income through purchasing, business people belong to the sale of goods or services, if the monthly Sales of goods less than 80,000 yuan ($ 40,000 sales service) threshold, was temporarily avoid the IRS for a business (tax status) register, finds its monthly sales in the last six months average sales calculations. Such as monthly sales reached the threshold, you must immediately apply for business registration to the IRS and pay the sales tax in accordance with regulations.
