The Research About Taxation Of C2C E-commerce

with the developing netting technology, more and more online activity become more active. The online shopping is a good example. There are hundreds of millions of internet users in our country, the number of online shopping accounted for 70%. Online shopping has become an important part of people’s daily life. As a new form of e-commerce, online shopping has brought convenience to people’s life, but also changed people’s way of life, and led to China’s economic development and to solve the employment problem of some vulnerable groups in society, and promote social stability. But everything has its two sides, e-commerce is not an exception.At present, the rapid development of China’s e-commerce leads China’s economy to a great vitality, which produced a huge economic benefits. But it will also produce a series of problems. e-commerce is not like traditional e-commerce business entities, which has some of the features of its own, such as virtual sex,which has also brought a lot of problems, such as tax issues discussed in this article. Our current tax system is just for business entities, B2 B, B2 C are also applicable to the relevant provisions of the business entity, but the law related to C2 C e-commerce taxation has not been clearly defined. C2 C online shopping patterns occupy a large part of China’s e-commerce proportion, its taxation is a considerable amount of its tax revenues. China is still in the discussion stage about tax, mainly because of tax opponents will cause prices to rise, which will lead to decreased consumer desire to purchase and enthusiasm of the operators, and the cost of taxation has may be higher than profits. Supporters believe that the e-commerce and traditional business entities is the same essentially, so from the playing field to consider, C2 C e-commerce should be taxed. Furthermore, in the long run, which will also help create a favorable environment for the development of C2 C e-commerce. I also believe that China’s e-commerce transactions has begun to exceed the United States, e-commerce has caught up and the amount of tax to be more than the traditional retail market sales, in the case of international taxation of e-commerce in general, China’s C2 C e-commerce Taxation is also imperative. And according to the recent regulations,our country begins to consider C2 C e-commerce taxation.Whether it is the European Union or the United States, the abroad have begun to impose C2 C e-commerce tax, and produced a huge revenue. Because of the lack of C2 C e-commerce taxation legislation, when the international community to pay touch C2 C e-commerce, China has a great loss in this respect of domestic and foreign capital gains. Compared with developed countries, China’s C2 C e-commerce taxation either from theory or practice based on the still immature. So in our process of taxing,we can learn the legislative lessons and concepts from foreign tax, which will generate great help.Because of difference between e-commerce and traditional business, the difficulty is far greater than their tax levied traditional business. Just from the tax payer, because virtual sex, C2 C shop owner and some may be natural person, and some may have the owner, the tax authorities cannot confirm accurately. Tax locations, tax types are very difficult to confirmed. it is determined by the discussions under the premise of C2 C e-commerce tax, the first problem to solve is how to determine the subject of taxation, the type of tax, the place of taxation and other issues, this article will then here to discuss these issues in order to help China C2 C e-commerce taxation legislation.