Research On Tax Collection And Administration Taobao China’s C2C E-commerce Model Based On

Along with the information technology unceasing progress and rapiddevelopment, electronic commerce and the Internet, in the promotion of the flow ofgoods, services and technology in the global scope. At the same time so as to promotethe development of economic globalization. The C2C electronic commerce patternwith its trading volume is huge, become the main component of the business in theretail market. At present, C2C e-commerce platform in the China on taobao.com tooutshine others, the total turnover is more than the sum of other similar sites. But inthe rapid development at the same time, also produced the C2C e-commerce taxationproblems.From2007the first cases of the network transaction tax evasion case "red house",to2011, Wuhan City IRS opened the first domestic tax administration of theindividual shop single industry, during our country electronic commerce taxcontroversy. This is because the electronic commerce transaction has a digitalnetwork virtualization, information transmission speed, without the limitation of timeand space characteristics. Thus in the transaction, such as the taxpayer, tax object, taxliability, time, place of tax payment, tax deadline to docking, coupled with the lack ofthe concept of electronic commerce tax, led to the relevant provisions of the electroniccommerce tax revenue has become a blank area.Especially with the development of large C2C website taobao.com, tax collectionand management under the mode of C2C is particularly prominent. This has become aglobal range of relevant departments and experts together to face and need to solvepractical problems. From the existing policy can be seen, in our favor taxes on Taobaothis kind of C2C e-commerce behavior, but there is no clear and rules. If you do notdetermine the specific tax policy on the development of electronic commerce and the large scale of the fair competition, will not only affect China’s e-commerce andtraditional business, will also lead to the loss of tax revenue China.It is based on this background, construction as the research topic of this thesis toTaobao C2C e-commerce model is reasonable and feasible of the tax collection andmanagement system in this paper, the use of economics, social management, tax andother theoretical knowledge, based on examination of literature at home and abroadand professional website related data, to our country Taobao C2C e-commercetaxation current situation and problem is divided into five parts to study. The paperfirstly introduces the research reason, research purpose and main ideas; then from theC2C electronic commerce development point of view, discusses the Taobao concept,mode of C2C electronic commerce and tax problems; the second part of the paperdescribes the influence of collection and management of the C2C electroniccommerce tax the tax principle, tax elements the existing taxes, and tax collection andmanagement; the third part of the thesis analyzes the basic Taobao C2C e-commercemode, including tax legal issues of electronic commerce, status and C2C e-commercetax collection and management to the existing mode of operation, at the same time,the necessity and feasibility of the current C2C e-commerce taxation discussion. Thefourth part of the thesis put forward perfect our country tax collection andadministration countermeasure of C2C e-commerce based on taobao.com led:including e-commerce taxation principle clear C2C mode, strengthen the constructionof tax collection and administration system in china. Finally, the paper summarizedretrospectively.Through this research, aimed at the C2C electronic commerce pattern under theinfluence of tax collection and management in China and the existing problems, atpresent mainly in Taobao C2C e-commerce platform based on the research on how toimprove and optimize the tax system and tax system. In order to keep the prerequisitefor the smooth development of China’s C2C e-commerce on the tax collection andmanagement and puts forward the corresponding countermeasures and suggestions, inorder to promote China’s C2C e-commerce and tax collection and managementsystem of common health coordinated development, provides the theory reference provides the consummation of the tax collection and management system for thedevelopment of electronic commerce in China.