Study On Tax Loss Problem Of C2C Electronic Commerce Mode

Today’s society, is the era of rapid development of science and technology, information technology changes with each passing day also. With the improving of network technology, communication technology by leaps and bounds, and also the electronic commerce globalization will become a reality. Electronic commerce has the characteristics of globalization, virtualization and paperless and to conceal, broke the traditional way of trade, on both the legal system of tax and tax collection has brought certain influence, with the further development of e-commerce market, traditional trade amount gradually reduce, due to the tax system and tax collection system can’t keep pace with The Times, resulting in the loss of tax, the national fiscal revenues, and the related resource allocation is affected, the bad social effect. In order to adapt to the economic development of our country, tax increases, will play the advantages of electronic commerce, so it is imperative to research on electronic commerce tax related issues.This paper aims to C2C mode of electronic commerce research of tax evasion, the control of electronic commerce development present situation at home and abroad research results, find out the suitable for our country electronic commerce development path. First is the definition of the concept of, including C2C mode of electronic commerce, as well as relevant mode of e-commerce, C2C e-commerce, e-commerce tax loss, etc., and then to classify C2C mode of e-commerce, in the process of research, analyzed the characteristics of the C2C mode of electronic commerce, as well as its influence on tax evasion. Secondly, based on the mode of C2C e-commerce tax, as well as its research in tax legislation and tax practice, find out the sticking point of tax evasion; And then summarized the C2C mode of e-commerce taxation problems in tax system, tax collection and administration, and the influence of electronic commerce tax field at home and abroad, as well as the electronic commerce tax loopholes in the work; Then, analysis of foreign C2C mode of e-commerce taxation system, control mode of C2C e-commerce in our country tax system development mode; Finally, by analyzing the our country C2C mode of electronic commerce tax erosion problems, come to the conclusion, and formulate concrete measures, first build match the development of China’s taxation of electronic commerce tax law system, second, the longitudinal in-depth, comprehensive realization of electronic revenue, continue to collection and management reform, third, the horizontal development, enhance the international tax coordination, fourth, to strengthen supervision, to minimize the tax problems in C2C mode of e-commerce activities.