The Taxation Management Of C2c

The C2C trade model is the derivative of the development network technology and e-commerce. Because it has different characteristics from the traditional trade, so it contains opportunities and challenges to the tax work. At present, all countries have large differences in the taxation of Internet transactions on C2C. For example, the United States claimed duty-free, and some European countries already have some complete tax bills. But China's current development of electronic commerce hasn't started long ago, and it is a blank filed in the taxation of Internet transactions on C2C. So studying the tax collection model under the new situation will help to preserve the basic principles of lax law, to protect the stability of tax revenue growth, and to promote the healthy development of e-commerce.First, this article analyzed and understood the current individual transactions online process and the tax e-government processes. Second, it analyzed the challenge of the C2C to the current tax model from the theory and practice, and introduced the process reengineering theory and workflow management theory. Then the current tax model and the individual transactions online process have been created or recreated applied the theories. Finally a feasible model of the personal online trading tax revenue management has been worked out , which combined both of them.