Research On The C2C E-commerce Taxpayer Legal Issues

As a new trading model, C2 C e-commerce, with its open, convenient, and efficient advantages developed rapidly added new sources of revenue. But according to the provisions of the tax law, individual shop is not within the scope of the taxable entity, which gives tax law system both brings challenges and opportunities for reform. In the present,with the rapid growth of C2 C transactions, two issues are the focuses of discussion. First, if we should incorporate the individual shop within the scope of taxable entity and second, how to incorporate them into our main tax range. Therefore, this article intends to study the taxability of C2 C e-commerce and with the status quo of China’s tax law system, make explicit provisions on C2 C taxpayers to provide an innovative and practical combining the recommendation for the improvement of China’s tax law system and the protection of national tax benefit. In this paper, firstly, we use case analysis to lead to the existence of the C2 C e-commerce taxpayers legal issues, including "Tongtongwu" and Wuhan tax court case presentation and case analysis, and the intention of writing. Secondly, the writer tried to discuss whether C2 C e-commerce should be taxed in theoretical analysis, including analysis of the necessity and feasibility of taxation. By analyzing the results we can find that C2 C e-commerce taxation is realistic and necessary and it should be included in the tax scope. Then the writer analyzed the legal question of definition of C2 C e-commerce taxpayers. Next is the legal analysis of how to define C2 C e-commerce tax subject. At the beginning, the writer proved the individual shop qualified as a tax subject, and then the writer analyzed the problems of the definition of C2 C e-commerce tax subject. In the end, the writer put forward her own views on the issues. It is mainly about if the seller is an individual in C2 C, if the individual shop should be registered as individually-owned business, and how to defined the individual shop as general taxpayer and small-scale taxpayer, as a way to improve the system of tax law, the protection of national tax benefits.