A Research On Taxation Law Of C2C E-commerce

The arrival of the era of networking, lead people into the global network of theworld’s information explosion, it changes whether it is people’s daily life, or work andstudy life,even reform. The efficient, convenient and low-cost carriers of networktransactions makes e-commerce has become majority people’s preferred mode ofshopping.In recent years, with the developing of Taobao, people noted that the impactof our legal system in our society when people enjoy the convenience of e-commercemarket.C2C e-commerce tax issues which are the main contents of this paper, aims tostudied C2C e-commerce taxation existing problems and put forward to improve itslegal system based on C2C e-commerce development process and the characteristics.Articles using historical analysis to introduce foreign and China’s e-commercedevelopment process, from the perspective of historical, to fully understand the C2Ce-commerce background.In the specific context, use legal interpretation to make thecontent more specific, clarified.Analysis of the problems and countermeasures aboutC2C e-commerce taxation, I will use comparative analysis and comprehensiveanalysis to compare the best practices.Lagging of e-commerce legislation, determine taxpayer’s identity,the conflict ofthe tax jurisdiction and choice of taxes levied are four important questions aboutthe legal system of C2C e-commerce taxation, the paper will propose the suggestionsfrom these problems.First, the construction of the e-commerce legal system needs toall aspects of society support, but also to improve relevant laws to make it workbetter.The second is to establish a tax electronic registration system, with thethird-party platform providers to cooperate to better determine the identity of thetaxpayer.The third is to uphold the principle of dual jurisdiction of execution, as adeveloping country,in order to protect our own interests, we should focus on thecombination of personal and territorial principle.Finally, the choice of taxes objecton C2C e-commerce taxation, should to distinction direct and indirect e-commerceand also learn from the bit tax to our e-commerce legal system.