| In 2014, Ma Yun has become a synonymous with wealth; Online Shopping has developed into one way of People’s daily life along with the promotion such as “Double Eleven” and “Double Twelve”. Buy food and clothes, all kinds of daily necessities, stay at home, turn on the computer, you can click the mouse and online shopping home. For many people, online shopping has become a part of life. However, the recent public release of “Revised draft of People’s Republic of China Administration of Tax Collection Law(draft)” issued by the State Council Legislative Affairs office, proposed the introduction of “tax identification number” system, which pushed the topic “tax on personal online shop” become the focus of public opinion once again.Since the E-commerce emerged as a unique industry in China before few years, it has been growing better and better at a dramatic speed, and at the same time, the E-commerce volume of trade has also been increasing year by year. The China’s E-commerce market data test report for 2014 issued by China e-commerce research center shows that the volume of trade by the June 2014 amounted to 5.85 trillion Yuan, with the year-on-year growth of 34.5%, among which the volume of trade in B2 B reached 4.5 trillion Yuan, with the year-on-year growth of 32.4%, the online retailing market was responsible for 8.7% of the whole retailing market with a growth of 27.9% year on year. In the first half of 2014, the number of the B2 B, C2 C and other e-commerce businesses reached a total of 29303 with a growth of 17.8% than the previous year. As is estimated, the total number of e-commerce businesses is expected to reach 18 trillion Yuan by the year of 2015. The C2 C e-commerce mode will grow the most necessary relying on its huge volume of trade in the whole e-commerce retailing market. However, due to the faultiness in current tax law especially for the taxation on the C2 C businesses, large numbers of trade subjects and trade transactions have not yet been brought into the control of tax supervision, leading the personal online shop to be a so-called duty-free shop, as a result, there is a big loss in state taxation. However, making a general view of the state taxation on e-commerce, in 2010, the interim measures about online commodity trading and relevant service behavior management published by the state administration of industry and commerce regulates that the commodity traders online should give the true information including names, address and others to the trading online platform provider, and the ones that are qualified to register also should go for industrial and commercial registration according to law. By the year of 2013, the electronic invoice could be put into account, this work involving 22 cities and over 10 key enterprises. And by 2015, the legal affairs office of the state council published the draft amendment to the tax administration and worked out a policy on taxation identity. From the perspective of state supervision, taxation on online shop is a general trend and how to do that will be a big challenge we have to confront. Based on these social conditions, this paper chooses the construction of taxation on personal online shop under the mode of C2 C as the research subject. Under the guidance of science in taxation and the basic theories of economic administration and through the reference of various documents and professional websites, the taxations on personal online shops under the C2 C are divided into 5 parts to be researched involving the practical value to be described in the introduction, background of the subject, literature review, research approaches and the layout of the whole paper. The first chapter discusses the legal basis of taxation on personal online shop under C2 C mode; the second chapter analyzes the distinctive features of personal online shop by discussing the classic case “first domestic tax list on personal online shop” in 2011; the following chapter focus on assumptions and construction in order to resolve the arising legal issues on tax collection of personal online shop under the C2 C mode by summarizing some mature international experience on E-commerce taxation issues and countermeasures for reference and learn and so on; the last part is a retrospective summarization of the whole article. This thesis hopes to provide practical ideas for ensuring the development of C2 C e-commerce and provide a sound theoretical basis for tax collection system of personal online shop under the C2 C mode. |
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