(c2c E-commerce) On The Personal Online Trading Tax Laws Of The Investigation Report

Since 1999, as the Internet boomed, C2C (consumer to consumer) e-commerce model has developed gradually in China. Rapid development of C2C e-commerce has aroused many problems in law system in China. Among those, C2C e-commerce has left great impact on the tax law system in China. There are different social understandings about whether levying taxes on C2C. If taxes are levied on C2C, it will be a question to be seriously faced on theory and law making how to devise tax law rules on C2C e-commerce. The research about this is very weak. Through investigation-research and theoretical observation, the policy of non-levying taxes temporarily at now accords with practical demands of C2C e-commerce development. Furthermore, it is necessary to devise rules of tax law on C2C e-commerce and research in theory accordingly. The goal is to respond to the challenge from tax law system because of C2C e-commerce future development.This paper consists of six parts. The first part is the research background and purpose, mainly on the introduction of e-commerce, current situation on C2C e-commerce development and the tax law on C2C e-commerce in China. The second part is the methods of the investigation, mainly using the methods of questionnaire survey, comparative analysis, and other analysis that makes a detail survey on China's C2C e-commerce tax laws. The third part is the research summarization, mainly generalizing above which consists of five aspects of different social understandings about levying taxes on C2C, taxes duties difference between C2C e-commerce and interrelated business modes, business online risks increasing because of deficit of the tax law on C2C e-commerce, taxation seriously running off, deletion of rules of C2C e-commerce tax laws and so on. The fourth part is the analysis of the investigation, mainly from the survey by the means of theoretical and practical ways. Study on the feasibility and necessity on China's C2C e-commerce is made. The fifth part is the conclusions and recommendations on the survey. Basing on the survey, reference of relevant theoretical research findings, aiming at future legislature of C2C e-commerce tax system, three aspects are proposed and analyzed from theory: strengthening awareness to pay tax, amending tax substantial law in force, making tax supervision law system perfect. The sixth part is the appendix, here are questionnaire survey and comparative survey table.We should respond actively to and research deeply tax problems aroused by C2C e-commerce. Although levying taxes on C2C e-commerce is impossible at the present time, we should make ready on tax policy, tax institution and levy system. We should research forward-looking to enact laws and regulations for future, rationalizing relations between C2C e-commerce development and state tax law system, making both sides coordinate and operate.