Research On Personal Income Tax Collection And Administration Pattern In The C2C E-commerce

Since the 1990 s, with the spread and continuous development of the Internet and information technology, high and innovative information technologies have been adopted in a growing number of social, economic and life fields, thus promoting the development and update of the industry. Then, the electronic commerce emerges at the right moment. Throughout the significant branch of E-commerce--the development process of C2 C e-commerce, it could be known that the whole C2 C e-commerce activities are in large scale with numerous and complex participants which are involved in many aspects. Though revenue departments of each country carry out different supervision measures in consideration of the perception of the C2 C e-commerce industry life circle and domestic social and economic reality, they still hold that, without exception, the tax should be levied on e-commerce, merely with distinctive collection modes. After inspecting the present tax collection and management on C2 C e-commerce especially personal income, the author found that there are some problems existing in the relevant substantial laws and procedural laws which for a certain degree impose restrictions on the benign development of C2 C e-commerce.The article starts with C2 C e-commerce development process and then conducts the research and analysis on the collection mode of the personal income tax involved in C2 C e-commerce based on the structure of raising questions, analyzing and solving the problems. Firstly, it explores the imperfection existing in taxation substantive laws such as the subject of tax payment, taxation basis, tax burden and weakness residing in tax procedure laws including tax registration system, term and place of tax payment, tax administration, cross-border tax jurisdiction, as well as the prevailing personal tax collection violating the tax statutory principle and tax equity principle. Secondly, in view of the cross-reflection on the theory and practice of legislation, law enforcement and law-abiding, it could be concluded that why the multiple problems emerge is because of the disadvantages of tax collection and management modes, unsound system of revenue law, asymmetric information of tax collectors and tax payers, backward traditional collection modes by tax department, as well as low information level included. Thirdly, the feasibility analysis was conducted in the individual income tax involved in C2 C e-commerce from two different angles of theoretical foundation and practical economic value which comes to a conclusion that China could implement the impartial but differential tax collection and management on the increasingly growing C2 C e-commerce industry. Last but not least, corrective recommendation are put forward from aspects of perfecting taxation system, improving the relationship between tax payers and tax collectors, and constructing favorable taxation collection and management environment after integrating practical experience of tax collection and management by the economically advanced countries and the countries with developed e-commerce, and the actual development of Chinese C2 C e-commerce and the current tax system. For example, relevant departments should establish sophisticated tax laws and regulation systems, construct the system for sharing the agency information online, complete tax-paying credit systems, improve tax informationization level and enhance taxation communication and collaboration with other nations with the prospect of building favorable taxation collection and management environment and improving the collection and management modes of C2 C e-commerce individual income tax, thus guiding the sound development of Chinese C2 C e-commerce, and contributing to the further improvement of China’s socialist market economy system.