Legal Research On Taxing Possibility Of C2C Electronic Commerce Mode

C2C mode is viewed as the largest range of the electronic commerce pattern, while itbreak through the limitation of time and space and provide a direct communicationplatform between consumers. Fundamentally C2C mode has changed the traditionalretail model and C2C mode break through the tax law system in our country to bringmany problems to tax collection and administration of China. Therefore, it isnecessary to study C2C pattern and characteristics to try to perfect the laws andregulations, cooperation, information construction. The present situation of electroniccommerce should put forward the corresponding countermeasures to improve theexisting tax management system and to promote the electronic commerce in thehealthy development of socialist market economy.Among many e-commerce modes, the highest penetration of C2C mode become thebiggest focus. Its biggest focus is whether current tax system embrace the C2C modeor not. To the current tax laws system, C2C mode has caused great impact as a resultthat government losses large numbers of tax revenue. For the unfair tax burden, it is aimportant practical significance to study the C2C mode of tax legal issues and topromote the healthy development of the network.This paper carried on the theory discussion in three parts. According to the actualsituation in our country, the government should combine with the internationalcommunity to deal with the legal countermeasures of C2C mode.This paper putsforward the corresponding solutions and legal advice.The meaning of the first part mainly introduces the mode of C2C e-commerce,thenthis part discusses two perspective of C2C mode from the concept andclassification.Comparing the Internet other major trading way, this part highlight thecharacteristics of C2C mode. This section combining with the reality of China and itprove that tax on China’s model of C2C e-commerce has legitimacy on the basis ofthe necessity and feasibility. This part puts forward the model of C2C tax to thechallenges of the tax law system in China.The second part research on the analysis of the international community which dealswith the legal countermeasures of e-commerce C2C mode. From different view of thedeveloped countries and developing countries,it find the reason of C2C tax lawscountermeasures at the root of the differences.This part summarizes the national tax law countermeasures consensus C2C mode and proposes suits our country C2C modeltax legal system construction experience for reference.The third part mainly discusses the construction legal system of C2C e-commerce inChina.This part respectively expound from taxes and tax audit, tax collection andadministration, tax management four aspects.This part analysis our country C2C taxproblems, and combined with the reality of our country national condition to putforward the solution and legal advice.