Research On The Legal Issues Of B2C E-commerce Taxation In China

In 2015,scale of Chinese B2 C e-commerce transaction is 2 trillion yuan,accounting for the entire network retail market transactions scale ratio of 51.9%.But B2 C e-commerce taxation didn't increase.Therefore,how to study the taxation of our B2 C e-commerce transactions by improving the taxation legal system,has important practical significance.This paper will be our B2 C e-commerce taxation legal issues as a topic,the purpose is to provide some feasible suggestions for the improvement of our B2 C e-commerce taxation system and the legis lative construction.This paper mainly inc lude five parts: The first part mainly introduce the basic condition of our B2 C e-commerce taxation,situation of taxation legal system,and necessity of taxation.The second part analyze the reasons for the difficulty of our B2 C e-commerce taxation,and point out the economic and technical feas ibility of our B2 C e-commerce taxation.The third part analyze the current legal issues of our B2 C e-commerce taxation,inc lude the impact of traditional taxation princ iples,problems of taxation substantive law,dilemma of taxation collection and management system.The fourth part mainly discuss the e-commerce taxation system of representative organizations and countries in the world,including the OECD,the EU,the USA and India,and from the advanced experience of their response to the e-commerce taxation,obtain the benefic ial enlightenment to our B2 C e-commerce taxation.The fifth part according to the legal issues of our B2 C e-commerce taxation,put forward policy suggestions on solving the legal issues of our B2 C e-commerce taxation,mainly inc lude three aspects of following the princ iples for B2 C e-commerce taxation collection,revising and perfecting the existing taxation substantive law,establishing and improving the taxation collection system of B2 C e-commerce.The main innovation of this paper is : First,select B2 C e-commerce as a specific research object,and its unique taxation source management conditions,so that the analys is of this paper is more targeted;Second,by grasping the core link of liquidity,to establish the third-party payment platform taxation withholding system,and supplemented by other taxation collection and management measures,make our B2 C e-commerce taxation collection and management system research is more operational value.The main shortcoming of this paper is: First,due to limited foreign language,contrast when drawing lessons from developed countries and regions in e-commerce taxation experience,get the foreign language information is inadequate.Second,due to lack of practical experience,suggestions on the establishment of B2 C e-commerce taxation collection and management system,not detailed enough,specific.