Studies On Legal System Research For C2C Transactions Taxability

The development and popularity of network communication technology andcomputer technology, for the rapid development of electronic commerce this newbusiness model provides powerful technology base.E-commerce consumption hasbrought great convenience to people’s life, people can never leave home on the Internetto select the desired goods, more and more customers choose online shopping andconsume.At the same time set up shop on the e-commerce platform have zero costadvantages, also makes more and more people choose to set up shop on the net, this hasgiven rise to another transaction mode of electronic commerce development of C2Ctransactions.C2C e-commerce has developed rapidly, but lacking in terms of the tax lawsystem in our country, is currently in the exploratory stage in our country, but somecountermeasures of developed countries and international organizations have arelatively mature, so it is very urgent to construct legal system of our country electroniccommerce tax revenue. The author embarks from the basic theory of C2C transactions,but taxability theory analysis of C2C transactions, the C2C transactions have couldtaxability after, according to the characteristics of the C2C transactions, absorption fromthe experience of developed countries and international organizations at the same time,based on the actual situation of China’s e-commerce development, puts forward thedesign of the tax law system for C2C transactions of some Suggestions.This paper has seven parts: The first part of introduction mainly introduces theresearch background, research status, this paper raises the research content of thisarticle.The second part mainly introduce the basic theory of C2C transactions andtaxability, make us for this special online trading mode is the most basic grasp, as can bedemonstrated in theory, the taxability C2C transactions. Given to the definition of C2Ctransactions there is met on the theory and practice, so I set out from the aspects ofought to be given C2C transactions strictly defined in theory. This part is the full text ofthe bedding, to provide theoretical support for the subsequent research.The third partfocuses on introduction to C2C transactions tax law system, from the macro, up fromthe most common meaning of C2C transactions tax law system has the most basic levelof understanding.The fourth part is mainly the comparative analysis of C2Ctransactions tax legal system outside the practice situation, for the construction of legalsystem of our country C2C tax provides enlightenment and reference. The fifth part analysis the present situation of the legal system of our country C2C transactions taxadjustment, points out that the lag of legal norms in our country, to realize over theshortage of the traditional tax on the adjustment of C2C transactions. The sixth part, byabsorbing experience of foreign developed countries for reference and according to theactual situation of the development of China’s C2C transactions, attempt to put forwardtheir own proposals C2C transactions tax system in our country. The seventh part, at theend of the article, makes a conclusion on the main content of the full text.