CtoC E-commerce Value-added Tax Collection And Administration Law Studies

The Cto C electronic commerce pattern, namely Consumer to Consumer(hereinafter referred to as Cto C) refers to the Internet for infrastructure, with the third party trading platform as a medium, the main transactions for personal consumer. The Cto C electronic commerce pattern using Internet technology makes the transaction without geographical restrictions, to expand the market, its simply operation makes the transaction process convenient and quick, and reduces the transaction cost. It can also make people whenever and wherever possible to use various mobile devices for transaction payment and rich trading channels. Although our country’s tax authorities is also concerned about the problem of online transactions and tax staff take a lot of work in Cto C supervision. But with the development of Cto C e-commerce, the legislation has been far behind the reality needs. The law enforcement agencies will feel the lack of the basis in law enforcement. The Cto C transaction subject did not know whether to need to pay taxes. Based on the detailed analysis the Cto C mode of electronic commerce’s characteristics on VAT, tax collection and management from the angle of analysis in the legal issues in tax administration. This paper will put forward the corresponding suggestion, and I hope these suggestions can promote VAT collection activities of Cto C online transaction smoothly. The full text is divided into three parts:The first part introduces the basic category of VAT problems in Cto C e-commerce. Because scholars have no clear definition of Cto C, so at the first, the paper through analysing the Cto C e-commerce’s characteristics to understand the Cto C electronic commerce. Cto C e-commerce trading main body is informational. The Cto C’s sales mode is separable payment and delivery. The Cto C’s trading places is cost low. Only by understanding our current Cto C tax administration environment, can I have a definite object in view of VAT collection. Through analysing the can tax in Cto C electronic commerce to make the value added tax collection and management more effective.The second part introduces the problems of VAT taxation collection which relates to Cto C e-commerce mode in China. On the whole, the existing tax collection and administration process is not suitable for Cto C e-commerce. This paper argues that the scientific classification the problem of Cto C is conducive to solve the problem. In this paper, named it "the old problem" which is existing in the traditional business model, and also existing in the Cto C VAT collection. It mainly include: do not issue VAT invoices, falsely making out invoice problems and tax evasion more convenient problem. In this paper, named it the "new issues" which is not existing in traditional commerce, but existing in Cto C. It mainly include: the risk of excessive dependence on the third party platform, VAT subject virtualization, the VAT payment place is not clear, the VAT tax inspection, tax preservation difficulties and a slight tax illegal punishment cost of higher. Different problems need different solutions. For the sake of efficiency, we can use the short-term plans to solve "the old problem", which use the existing tax law. We can use a long-term plan to solve the "new issues", which need perfect legislation.The third part puts forward related suggestions. Based on the classification of problems, the Cto C VAT collection solutions are also divided into two categories. The first category is the way of using existing tax law, and the second way is to perfect the legislation. But one of the most worthy insentive point is the second way of solving the general idea in the analysis of large data. Tax collection and management challenges to produce the development from the Internet, which it will need to seek a solution to the problem from the Internet. Cto C’s low transaction costs,big transaction size and its numerous transaction subject. So the tax authoritie’s tax supervision methods should be low cost, fast speed and covering the whole. Big data analysis using the Internet as the basis, having very large scale of data coverage and super efficient. The big data can infer other things from one fact, cross repetition which is make it become the current business and political circles in the analysis and processing of huge information choice. The tax authority use the big data to analysing the Cto C’s VAT tax collection can achieve the desired purpose.