[straight news network Beijing April 12 news] (direct selling 100) Central National Tax Bureau said since the beginning of this year, to participate in MLM business, sales of goods or services to consumers, the annual purchase cumulative amount of more than NT $7 million 7 thousand person, the excess will be by 6% and net profit rate, nuclear gauge personal profit income tax.

A lot of people in MLM (industry), sideline, some people are more profitable for participating in direct selling. In order to maintain the principle of fair taxation income to tax ", the Ministry of Finance for the multi-level Enterprise Taxation principle.

According to the Ministry of finance to explain that, in the person of the direct selling industry, sales of goods or provide labor services to consumers, since this year, the annual purchase cumulative amount of less than 7 million yuan in 7000, free sales nuclears personal profit income is calculated according to the suggested price (reference price).

As for the annual purchase the cumulative amount of more than 7 million yuan in 7000, the exceeding part, in addition to the certificate provided by identified involved in direct sales person is true, can verify confirmation and protracted syndrome authority may, according to people involved in the purchase of materials, built by bargaining calculate sales, according to the temporary trade surplus net profit rate is 6%, nuclears personal profit income, levying consolidated income tax.

Officials suggest that in consideration of direct people to buy a portion of the goods may be for personal use, if you want all the goods purchased amount should the burden of proof, practical execution is not easy, to simplify the protracted syndrome work and save the cost of both tax collectors and taxpayers, so review correction in direct sellers profit income tax provisions.

Officials said that the participation of direct sellers annual purchase the cumulative amount exceeds the threshold amount of Taxation, tax threshold amount of purchase amount, on a case by case basis free inspection according to the document, to verify the identified for their own use. More than the tax threshold, the burden of proof required to for their own use, not proof is for personal use, are included in the calculation of profit income tax, will reduce the tax compliance cost and reduce taxation and the parties to the dispute. 3

(original title: Taiwan direct sales: non personal use of more than 6%, with 70 thousand and 7 and income)

Editor: Xiao Shen

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