A Study On The Taxation Of C2C E - Commerce In China

Tax is appeared by the emergence of the country with the development of human history. The government should provide public goods to society and perform public functions, but benefits of national public expenditure is non-exclusion and non-competitive, so that the public finance can only through tax revenue by virtue of its authority to ensure the normal operation of institutions. The tax is not only to ensure the stability of revenue, but also to be known as the national macro-control tool.The Party’s "Eighteen Third Plenary Session Bulletin" proposed that the finance is the basis of national governance and scientific taxation system is the security of the national system of optimizing the allocation of resources, maintaining market unity, promoting social equity and achieving stability. We should confirm the powers, reform the tax system, stable taxes, promote budget transparency, improve efficiency, establish a modern financial system and play the central and local initiative. "With the rapid development of e-commerce and steadily reformation of taxation, C2 C tax issues contract the central point of the government and experts. At present, China’s B2 B and B2 C e-commerce has been included in the tax administration system. Internationally, tax issues for e-commerce have not been formed a unified opinion. The different governments take different policies. But with the research of policy process, we find that e-commerce tax levy is tendency.Through the study of Chinese C2 C e-commerce taxation issues, the author finds that most of the scholars study the problem of produce and difficulty to make policy recommendations. However the policy recommendations are distributed in different areas for different issues and out of the formation of policy system. Based on the establishment of C2 C e-commerce taxation management system, the paper will combine with the international e-commerce policy 、our tax basic theory and the actual situation of e-commerce, at last it will analyze C2 C e-commerce tax issues and establish a basic system of taxation policy. Through the establishment of policy analysis framework, the author proposes principles of C2 C e-commerce taxation, included conditions, nature, trading patterns, tax design and so on. The author’s goal is to establish and improve the taxation of e-commerce management system, to provide some reference for future policy research. Meanwhile, C2 C e-commerce merchandise species diversity and the complexity estimation of the tax burden on specific research also deserve further study.In this paper, each chapter is organized mainly as follows:An introduction section introduces the background and significance of the article, combines the relevant research results at home and abroad, and accordingly puts forward research ideas and shortcomings of this article.The basic theory section introduces the concept, classification and characteristics of C2 C e-commerce, the development of e-commerce by big data and tax loss caused by C2 C e-commerce.The policy analysis section is the most important. It describes the analytical framework of the basic theory of taxation and tax policy, and compares the characteristics of the foreign policy of e-commerce, the necessity of e-commerce taxation.The last section is policy recommendations. Through the front section describing the current situation of e-commerce tax policy, it proposes C2 C e-commerce taxation policy framework and discusses the specific patterns and the rate of tax design.In the end the paper summarizes the policy analysis and recommendations, and makes a statement about the establishment of policy system based on further research and exploration.