激辩“自然人工商登记” 电商法或促进“虚实共赢”
如卢梭所言,“法律是人民意志的记录”。
正面向全社会公开征求意见的《中华人民共和国电子商务法(草案)》(以下简称“电商法草案”),在全社会引发巨大关注,“自然人开店是否需要工商登记”成为各方激辩的焦点。
“自然人开店是否需要工商登记”何以成为辩论焦点,表面上看与基数众多、从事电商活动的中小商户密切相关,背后亦涉及争议多时的电商税收问题。一旦税收门槛与范围趋向严苛,势必对现在正处于转型中的电商业态产生影响。如何在推动电商法律顶层设计的过程中,实现管理和权利保障双赢,制度创新与把握平衡显得尤为重要。
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