Xiao Yan: Digital collection tax -related issues still have uncertainty

Zhongxin Jingwei September 7th.

Author Xiao Yan Beijing Dacheng Law Firm partner

After the development of digital collections, after several waves of shocks, entering the slow development stage, user complaints have also stimulated the urgent needs of the compliance of the number of Tibetan platforms. Many of the problems behind the fiery market before the market include tax issues on the Tibetan platforms.

After the recent adverse news appeared, users asked for consumer invoices for the consideration of protecting their rights and interests, and the digital collections platforms were scorched.

The number of invoices for the Tibetan Platform is not the only one

In June, the first invoice in the digital collection industry was circulated on the Internet. According to the data, this invoice was issued by the platform users after reporting to the tax authority, and the company was issued under the notification of the tax authority. The authenticity of the content was currently unsuccessful. The announcement of the "Invoice on the Start Collection Invo" in XXAPP, but how to issue an invoice? Who will open a custom? There are still many problems.

Because the business model of the digital collection platform is different, and the fields that are focused on are different, there are no solutions that are universal. For example, according to the different cooperation methods of the digital Tibetan platform and the IP side, some of the number of Tibetan platforms need to issue corresponding invoices by the IP party, while other number of other Tibetan platforms need to issue the corresponding invoice by the platform itself. What needs to be reminded here is that because the current legal nature of digital collections is not clear, the conditional Tibetan platforms can issue corresponding invoices under the guidance of communication with the tax authority.

What kind of transfer is the Tibetan transaction?

If the company or the enterprise sells digital collections as a publisher, because the legal nature of digital collections cannot be accurately defined, it will cause the cannot be clarified that the transfer behavior of the company or the enterprise belongs to the copyright authorization or the transfer of property rights. The charter use fee is still the confusion obtained by the transfer of property. Moreover, if the purchaser is also a company or enterprise, it will cause a new problem to be tax treatment whether digital collections should be carried out in accordance with investment assets.

According to the provisions of China's "Enterprise Income Tax Law", intangible assets refer to non -monetary long -term assets that enterprises are held for production, providing labor services, renting to others, or holding for management purposes, including patent rights, trademarks, trademarks, trademarks, trademarks, trademarks, trademarks Power, copyright, land use rights, non -patented technology, goodwill, etc.

Therefore, it can be seen that the prerequisite for the transfer of intangible assets is to have corresponding copyrights for digital collections. The corresponding digital collections can meet the relevant requirements of the "Copyright Law" about "originality", which can reflect the author's personality and spirit. However, according to the development of the current Tibetan platform, after the user obtains the corresponding digital collections, it has not obtained the ownership of the corresponding digital collections. Except for some platforms that allow the secondary market, most platform users have only possessive and possessive. The right to use and increased as the transfer of intangible assets has certain obstacles.

The "Enterprise Income Tax Law" stipulates that the charter use fee refers to the income of the enterprise provided patent, non -patented technology, trademark rights, copyrights, and other franchise rights. However, for the sales of digital collections under normal circumstances, different from the cost of use in the general sense, the copyright of the source works has not been transferred, and the user only obtains a certain degree of sharing by purchasing digital collections to a certain extent. Information network dissemination right. In addition, from the perspective of NFT's replication and tampering, in many cases, the NFT products purchased by users are only provided on the NFT blockchain, rather than provide knowledge and property rights. There are also difficulties in transfer.

Therefore, from the above perspective, we can find that the most critical part is what rights are sold with digital collections in digital collections. For example, the creator may sell the intellectual property rights and commercial use rights, brand names or other non -physical rights in the transaction, or only sell the information network dissemination right of the work. Other income, no determined reply in practice.

Digital collection tax -related issues still have uncertainty

According to the Provisions of the VAT Tax, taxpayers sell goods or taxable services, and the purchaser for special VAT invoices shall issue a special VAT invoice. During the period of non -invoicing taxpayers, the application for value -added tax is still required to fill in the positive sales of the number of positive numbers in the "Uncontroller Increase" column, and retain relevant evidence, such as contracts, receipt records, etc., to prepare after the date of verification. In the future, the invoice is issued, and during the issue of the invoice, the value -added tax is submitted to the negative number of the "undisclosed revenue" to reduce the number. For the platform's confirmation as an unknown income, the tax collection management has relatively strict requirements, and often the platform confirms that the relevant contracts and receipt records are not retained after the non -invoicing income. The tax declaration form comparison of abnormal treatment is generally not reduced by negative numbers.

Digital collection transactions are transferring copyrights or other equity intangible assets, which will also have a different impact on VAT treatment. In personal income tax, the income from the franchise fee is a comprehensive income, and the excess tax rate is applicable to 3%to 45%; the proportion tax rate for property transfers is 20%, and according to the "Ministry of Finance's State Administration of Taxation on the General Administration of Taxation of the Ministry of Finance, the State Administration of Taxation of the Ministry of Finance has pushed the business tax reform in full comprehensive business tax reform According to the relevant provisions of the notice of the pilot value of value -added tax, the personal transfer of copyright is a value -added tax exemption project, but the transfer of other equity intangible assets is not tax -free items. At present, there are many digital collection market participants. For those with different interests, the business model, trading nature, and accounting processing methods of digital collection trading platforms will largely affect their tax issues. Since the current tax authorities in various places have not promulgated any new regulations on digital collection transactions, there are still great uncertainty in the tax -related taxation processing of digital collections, and the root cause is still the legal definition of the digital collection itself.

The supervision of the tax on digital collections still needs to be carried out by the market regulatory authorities, financial regulatory departments, and financial and tax departments to strengthen the study of the essence of digital collections, transaction methods, and development trends in a timely manner. It is clear that only in this way can we promote the healthy development of the industry and solve the problem of tax related to digital collections. (Zhongxin Jingwei APP)

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Editor in charge: Sun Qingyang

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