Study On The Administration Of C2C E-commerce Tax

Along with the economic globalization speeding up, the online trading markethas become the focus of all parties compete for. Electronic commerce as a newcommodity business and the way to trade, represents the development direction offuture trade way, will not only change the existing enterprise management pattern,certainly will will also to the economic globalization and the social and economicstructure transformation is extremely far-reaching impact.China electronic commerce research center, according to the monitoring data in2013, China’s online shopping market transaction amount is1.8853trillion yuan, up42.5%from2012. Online retail market in2012deals accounted for8.01%of totalretail sales of social consumer goods. More than1trillion yuan of online transactionsoccurred in taobao marketplace and day cat mall platform, one day the cat was about200billion yuan, taobao turnover of about800billion yuan.E-commerce is seen as a "new economic growth engine" in the21st century, withthe acceleration of economic globalization, electronic commerce has already acrossthe national boundaries, become an important force in the international market.E-commerce is a yong charge to excellent team, stepping over the trade barriersbetween nations. Rapid development of e-commerce and international level, hasbrought great changes to people’s life and never leave home can buy satisfactoryproducts possible, electronic commerce also to drive the development of relatedindustry. But the electronic commerce is through the Internet’s deal, this kind ofvirtual trading also brought challenges to the traditional tax collection andadministration.This article first introduced the overview and the current situation of thedevelopment of electronic commerce, put forward the characteristics of electroniccommerce and tax on its theoretical basis. On this basis, further raises the C2Celectronic commerce tax collection and administration is facing many problems andchallenges to traditional tax collection and administration, this paper analyzes the theUnited States, the European Union, international organizations and other countries ofC2C e-commerce tax collection and management research and practice results. Putforward in the tax fair principle, efficiency principle, not imposing a new tax, on thepremise of maintaining the current tax law system, on the theory of our countrycurrent tax law system, the collection and management system, at the center of theChina electronic commerce provide e-commerce market as a statistical data support,tax authorities according to C2C e-commerce transactions virtualization, paperless,personalized, the characteristics of internationalization, monetary paymentselectronically, the current tax collection and administration way is not suitable forlocal special amended. Tax authorities also want to improve their informatization,modernization and specialization level, set up a team specializes in C2C e-commercetax collection and administration, to develop the electronic commerce tax software and electronic automatic invoice tax system, to adapt to the demands for C2Ce-commerce tax collection and administration.