Study On The Problem Of The Tax Collection Of Electronic Commerce C2C

According to the official statistics from Alibaba,the "double 11" shopping festival in 2017 had a total net turnover of 168.2 billion yuan,increasing 39.35% compared to the same time last year,which shows the good trend of development of C2 C e-commerce industry.C2 C e-commerce changes the way of our daily consumption quietly,with its advantages of convenience and high efficiency.It also brings positive changes to our lives,simplifying the way we shop,also improving the efficiency of trading behavior for all walks of life.In addition,C2 C e-commerce also plays an irreplaceable part in the international economics and trade,which promotes the further development of international trade.However,what should not be ignored is that C2 C e-commerce,as a new transaction mode,has its unique features that are not adapt to the current situation of the tax collection and administration in our country.If we want to ensure the C2 C e-commerce transactions in the field of tax revenue can be collected in time,and achieve a smooth transition from growth to maturity of the C2 C e-commerce industry,the tax collection and management system must be improved.In this way,it can not only be adapt to our country C2 C electronic commerce present situation,but also fulfill the growth of C2 C e-commerce space.C2 C e-commerce in China is developing rapidly but is not adapt to the current situation of the tax collection and administration in our country.Basing on this situation,this dissertation evaluates the problems that exist in the application of C2 C e-commerce in taxation principles,tax laws and tax regulations,with the aid of several analysis methods,such as literature research and comparative analysis,and combining the comparison between the domestic and foreign related to the tax collection and management practice,then puts forward the following suggestions: in the process of tax collection and administration,we should insist on the principle of taxable,and follow the principle of the basic principles of tax and tax preference,which means both the C2 C e-commerce should be included into the scope of tax collection and administration.Meanwhile,with the help of tax protection,the e-commerce,an emerging format,can be mature;Amend the tax law documents,which means to clarify the tax elements which are related to C2 C e-commerce in the form of tax law;Improve tax authorities' ability to master the information of taxpayers in the process of tax supervision to promote the improvement of tax compliance.