Research On The Legislation Of C2C E-business Tax Collection

With the rapid development of science,technology and progress,China's e-commerce also experienced rapid development.It changed the traditional way of trade,making the transaction more and more flexible as well as convenient,morever people can get the corresponding goods and services.At the same time,C2C e-commerce,with its huge trading volume,become the most important part of the e-commerce market.According to the "China Internet Development Trend Report2016",from 2006 to 2015 decade,the impact of China's consumer development on e-commerce is obvious,network sales accounted for the proportion of total sales of social consumer goods increased to 12.3%.Among them,Taobao is one of the largest C2C e-commerce platform in China,The annual "double 11" create trade mythes every year.With the prosperous of e-commerce,tax collection and management gradually become an vital legal issue.Over these years,China has set standards on shop management,promotion of electronic invoices,and the use of taxpayer identification number and other aspects to continuously solve the problem of taxation for C2C e-commerce.Have a view on the published Policy China has never made it clear that not tax on C2C e-commerce,it seems that China's C2C e-commerce will be taxed sooner or later.the point is that,there is no clear laws and regulations in China to determine how to tax C2C e-commerce,which is an important part of my research.In view of this,this paper chooses to take C2C e-commerce tax collection and management legal issues as the research direction,take Fiscal and Taxtion law as the supporting theoretical,gathering large number of domestic and foreign data,analysis of relevant data on the basis of analysis.This paper summarizes the research background and research significance of the thesis,which is based on the analysis of the development of C2C e-commerce in China.It is divided into five parts: Chapter one contains background theoretical meaning and practical significance,farthermore;literature review,research content and study method also included in this chapter the second chapter defined the concept of C2C e-commerce,point out the C2Ce-commerce development status,from the perspective of economics and legal perspective,this paper analyzes the taxability of C2C e-commerce and the necessity of taxation.The third chapter analyzes the current situation of C2C e-commerce tax collection and management,and key of problems and challenges brought by C2C e-commerce to tax collection and management.The fourth chapter introduces the practice of tax collection and management of e-commerce in developed countries and developing countries,summarizes the which china can learn from the mature experience of international C2C.in Chapter 5,The paper puts forward the corresponding countermeasures and suggestions to solve the legal problems of C2C e-commerce tax collection and management in our country.