| C2C WeChat business which set by the Circle of Friend provides a convenient sale channel for the users in Circle of Friend.At present,the C2 C WeChat business develops a big team,however,it causes many problems,while what stands in the breach is the tax collection and administration.Cause the sellers are mainly individual ‘retail',the features of the concealment of the deal and the lower tax consciousness of the WeChat businessman as a taxpayer,as well as the hysteresis of the tax collection and administration technology compared with the e-commerce,make the tax authority and the specific transaction information off,and causes the tax object and point cannot be mastered,consequently bring challenges to the tax collection and administration in our country.Obviously,the C2 C WeChat business is not contained in tax collection and administration objects now in our country,but the author thinks that the C2 C WeChat business is only a online trading pattern which is by means of net for commodity business activities,there isn't large difference between it and offline real economy,they are both the market body,it essentially conforms to tax elements,so it should be bring into the category of tax collection and administration.However,there isn't law or rules on the tax collection and administration of C2 C WeChat business now in our country,and in the practice we don't tax on C2 C WeChat business,too.So in this article,the author will analyze the question of tax and the challenges to the tax collection and administration that the C2 C WeChat business brings at the basis of the point that the C2 C WeChat business should pay tax,combining theory and practice,further to talk about the specific path to the tax collection and administration of the C2 C WeChat business.Specifically,it includes four parts:The first part is a overview of the concept and the characteristic of the C2 C WeChat business,which includes definition and body position according to the classification of the deal,and analyzes the specific of the sale after introduce its current development,then discusses the necessity of the C2 C WeChat business——From the economy essence,the feature of the C2 C WeChat business sale accords with the tax elements.From the legal dimension,taxing on the C2 C WeChat business conforms to the principle of tax equity;what's more,it has a certain practical significance because it can avoid tax evasion and tax avoidance which are taken by those enterprises which are registered enterprises but set up shops in the circle at the same time.The second part is about the problem of tax and the basic tax elements which the C2 C WeChat business refers to——includes the categories of taxes,the tax body and the specific tax link.And then the author gets a conclusion that the individual income tax is an important regulation object for the tax collection and administration of the C2 C Wehat business,it has a real possibility to operate.And in tax link,it should obey the principle of encouraging,guiding and regulating,the principle of combining principle with flexibility as well as the principle of easy to collection and pay.They shouldn't tax just for tax but should have a comprehensive considerations.The third part tells that C2 C WeChat has bring big challenges to the tax collection and administration,which means problems in it such as the tax object is fuzzy,the taxable location is difficult to determine and the balance of tax burden is difficult to grasp.Otherwise,the author analyzes the excuse of these problems from three levels which include the characteristic of C2 C WeChat business itself,taxpayers and the technology of the tax collection and administration.What's the key part of this article is the fourth part,the author puts on some suggestions about the tax collection and administration of C2 C WeChat business on the basis of the analysis of the former three parts.It definitely concludes that:To achieve the control of the tax authority for C2 C WeChat business information through establishing a cooperation relationship between the tax authority and WeChat;To set up the registration system which covers all nature person by combining taxpayer identification number so that we can solve the tax registration of the C2 C WeChat business.Because due to the particularity of the sale of C2 C WeChat business,if we want to tax,we must firstly solve the tax registration.Because only the businessmen take part in it,realize their identity as a taxpayer and obey their duty,can we take the next specific methods;At the same time,we can monitor the C2 C WeChat business by means of the improvement of the electronic invoice and bank capital settlement.Above,after a series of measures implemented,it can make the C2 C WeChat business develop orderly and healthy under the effective regulation of national. |
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