Research On The Tax Law System Of E-commerce Under The C2C Business Mode

Nowadays, Electrical Commerce has been tending to ramp-up based on IT (Information Technology) development and Interconnection Technology improvement. Especially, C2C Business Mode E-commerce has been dramatically increased. However, we are also facing some hot topics to be discussed in the fields of Law Theory and Application, such as, the availability on Taxation, how to fulfill, which Tax System is applied and so on. This paper will analyze how to construct the Taxation Law Rules for C2C Business Mode E-commerce with considering China C2C characters and directions, also comparing the taxation concepts and practiced experiences with developed countries and regions.Segmentâ… :Introduction on the background of Topic Selection, Investigation Value and Current Research Status.Segmentâ…¡:Electrical Commerce and Taxation. Major topics are Electrical Business Concept, Characters, Advantages, Current Status, the Need and Feasibility of Electrical Business Taxation.Segmentâ…¢:The challenges from Electrical Commerce for Existing Taxation Rules under C2C Business Mode. As we know, Electrical Commerce has huge differences with Traditional Commerce and Services. Its internet-anonymity, region-crosses and non-paper-process are raising challenges for the existing Taxation Principles, Taxation Fulfillment, Taxation Basis and Taxation Controls.Segmentâ…£:The Current-Status and Illumination on Oversea E-commerce Taxation Legislation, Including Major Introductions on the current status in US, EU and so on, Comparison Analysis on the advantages of Taxation System from such developed countries, and Possibility of the use for reference in China.Segmentâ…¤:The Set-up of Taxation Law System for Electrical Commerce under C2C Business Mode in China. Major detailed discussed topics are Taxation Law Construction for China Electrical Business, Taxation Principle Options, Taxation Category Options, and Taxation Fulfillment Mode and so on.