C2c E-commerce Taxation Legal Issues

When you open Taobao,Ebay network,and other large shopping sites,you will find that in the above websites you can buy anything expected and unexpected,from large TV to the computer,from small books to the lottery. Buying these things simply does not go out,as long as you have sufficient economic strength and a computer on the Internet that can complete these shopping.If you have enough spare time and own a "shop dispensers" passion, you can easily go to the Internet and become an online shop owner.November 6th,2007,the investors Alibaba,which is the country's largest personal trading site of Taobao,listed in the Hong Kong Stock Exchange,opened 30 Hong Kong dollar,the issue price of 13.5 rose 122 percent,financing 1.5 billion US dollars.It becomes the No.1 of financing scale in China's internet sector.People have been exclaiming about the era of e-commerce quietly approaching.This new e-business trade has its own unique advantages,its flow of information,capital flow and material flow with a high degree has greatly improved the efficiency of trade.The trades of all participants pay lower cost,and get greater revenue.The rapid development of the e-commerce community as a whole produced a comprehensive,deep-seated implications. In the virtual space of the Internet e-commerce operation is different from the traditional business of virtual.It is paperless,and no sector of the characteristics of the basic elements of the tax laws as the main taxpayers,and no tax revenue have made that the tax law is difficult to apply to traditional e-commerce,moreover,effective tax collection and management are difficult to achieve.Therefore,studying how to respond to the traditional e-commerce revenue will undoubtedly challenge the legal system and it is a pressing task.In a variety of e-commerce model,among all the participation of most ordinary people,the most familiar is the C2C e-commerce model.The popular online shopping sites such as Taobao,eBay belong to C2C e-commerce.C2C e-commerce on the tax issues arising from tax authority has gradually increased the concems of academics,network operators and the general consumer.The first personal Internet transactions tax evasion case occurred, and it got its judgment of first instance in June 28,2007.Zhang accused by the company on behalf of Taobao that she sold nearly 2.9 million RMB tax goods, Putuo Court judgment of first instance was two years imprisonment, suspended for two years and a fine of 60,000 RMB.Zhang is a marketing company manager,and she has a Taobao shop previously,she found that online transactions not only cheaper,but also provide no invoices,and did not need to pay taxes,so she started online business.Zhang initially in the name of the company on Taobao registered a virtual shop,the main operating was baby goods supplies,through the payment of Taobao-transactions.The business of online become hot,Zhang shortly after their baby goods in Taobao on the sale and purchase of supplies,set up a private bank account to be traded. From June 2006 to December,Zhang's volume of transactions reached more than 500 million RMB,of which nearly 2.9 million RMB of tax in accordance with the regulations should be paid 11 million RMB in taxes,but Zhang did not pay a cent.Subsequently,the procuratorial organs suspected of tax evasion crimes to Zhang's company to the court and went through its first prosecution. The trial court judge that the accused evaded state taxes,provided no invoice, and concealed operating income.Her behavior had constituted the crime of tax evasion,according to the law punished.Zhang has to be considered as voluntarily surrendered herself,according to the law reduced sentences, pretending to the above decision,and sentenced to a fine of 100,000 RMB defendant units.The case has aroused the author of the e-commerce especially in the C2C e-commerce mode of tax issues to ponder.On the one hand,the networks of shops tax evasion are responsible to the criminal penalties.On the other hand, China's online store should tax and tax liability is not clearly defined.If we allow such a situation develops further,online traders,who have caused a lot of confusion on China's C2C e-commerce,will have a very negative impact.This paper aims to study C2C e-commerce through the emergence of some tax issues by-case analysis,and reference to the relevant countries and international organizations have been asked about the policy on e-commerce taxation,taxation solution of C2C e-commerce are suggested.It attempts to offer the power of ones own to the research of China's e-commerce and e-commerce taxation and tax legislation for the long-term development of China's e-commerce.In this paper,in accordance with the basic knowledge,questionnaires, analyzing issues and solving problems for the idea of the overall framework of the arrangements before and after the e-commerce tax laws around the main line of theory and practice started.The first chapter of this emerging business C2C e-commerce forms the basis of a number of theoretical issues,such as the concept,characteristics,classification,in order to remove obstacles to the research.The second chapter describes the traditional C2C e-commerce revenue to the impact of the legal system.The third chapter describes the various governments and international organizations for the different e-commerce taxation policy,and hopes that through international comparison methodology,and referred to various countries in the world in e-commerce legislation in the advanced experience and research results of China's tax reform put forward the corresponding countermeasures.ChapterⅣof the forms text of the analysis to three important conclusions that is,whether C2C e-commerce should be taxed,where the levy should be and whether new taxes should be adopted preferential taxation policies.In this paper,the last part of the problem in the e-commerce taxation on the basis of the analysis,trying to put forward the development of China's e-commerce taxation policy,and pointed out that it is a appropriate time for China to establish a reasonable tax policy and the law of electronic commerce,the development of e-commerce to create a favorable legal environment.This paper has discussed in the course of a conceptual analysis,economic analysis,and comparative analysis and research methods.Furthermore,the text of the e-commerce on the impact of the current tax system,tax collection, and international tax policy,and their point of view has been analyzed. Innovation is a country or nation the impetus for moving forward,is the inevitable requirement for academic research,as I have limited information,I do not know whether these innovations is a real sense of innovation,we can only with humility of heart to it.By the author of the information available, the need for taxation of e-commerce taxation,or what the article is not uncommon,but its analysis of the first mostly from the perspective of e-commerce as a whole discussed.In this paper,the innovation is the only choice C2C This is a model for research.I believe that because of the many models in e-commerce,C2C e-commerce model is the model of the most controversial tax,taxation management to the most difficult kind.Because of the value-added tax deductions,and other factors,in the B2B e-commerce model(business and business transactions through the Internet) has actually not tax issues.In the mode of B2C(business and personal transactions through the network),the party is trading enterprises,taxation part of its supervision is not very difficult,tax evasion phenomenon is not very serious. However,C2C e-commerce for a variety of reasons,tax evasion is widespread, it can be said simply can not tax its operators,according to China's 2006 survey C2C e-commerce industry in the loss of tax revenue was as high as over 800 million RMB.Even more frightening is that,with the development of C2C e-commerce market,this tax loophole is an annual rate of about 500 million yuan to expand."1".In this paper,another innovative point lies in writing from the perspective of a microscopic analysis of the problem and solves the problem.This study sees a number of e-commerce through its own observation of the phenomenon and the adoption of different e-commerce operators,the tax interview get some first-hand information and practical experience,from the most obvious phenomena on the network,and gradually promoted to the theoretical analysis,rather than generalities and sole theory based.In this paper,China's C2C e-commerce has been the existing tax impact of the legal system,and it conducts in the face of C2C e-commerce taxation.A blind spot that has not only caused our country in a huge loss of revenue,but also created the phenomenon of unfair tax burden,in violation of tax faimess and revenue neutral principle.The practice of major guiding significance lies in the fact that set up the e-commerce taxation efficiently would solve many problems.C2C e-commerce is a possible solution to the question of duty,not only is conducive to safeguarding the interests of the state,and opening up new sources of revenue,but also for the development of C2C e-commerce system which clears the obstacles and improves its international competitiveness.China will also help to promote the development of the law, China's legal system and speed up the process of integration of the international laws' system.