Research On The Taxation Of E - Commerce Under C2C Mode In China

The electronic commerce(e-commerce) has already been list in the 12 th five-year plan as one of the strategic emerging industries, and the proportion of online retail sales compared social consumer goods retail sales will be increasing further thereafter, over 10%, the retail sales may attach 3.8 trillion yuan. Although the transaction scale of e-commerce in China is bigger and bigger, the supporting tax policy has not been closed up. The main content of this text will positively discuss this question.In consideration of that we have already levied the tax on companies in the B2 B and B2 C e-commerce mode, this article will focus on the following two questions, show we tax the C2 C e-commerce and how to tax it. At first, this text clearly illustrates the specialties of the C2 C e-commerce which provided the fundamental to discuss the tax ability of C2 C e-commerce, and summarized that we should levy the tax on C2 C operators. Secondly, it shows the challenges will met in this paper, include of tax legislation and tax administration. Next, in order to solve the problems, the following chapter drew advanced experiences from other countries based on our own national conditions. The last chapter put forward a set of tax policy to solve the tax problems of C2 C e-commerce in China.