Study On Electronic Commerce Tax Collection In The Perspective Of Asymmetric Information

21st is the era of information technology.The rise of different kinds of new things brings huge energy to the development of China's economy.Among of this,the Internet even brought earth-shaking changes to people's life.In recent years,it is the booming Internet technology promoting the birth of e-commerce,and the development of online retail electronic commerce market which includes B2C e-commerce and C2C e-commerce is particularly eye-catching.Due to the less limitation,low demand and convenience,C2C e-commerce developed very fast.The transaction model of C2C e-commerce is completely different from traditional business.It's convenient,virtual,flexible and out of the regional restrictions.It not only changed people's lifestyle,but also proposed a huge challenge to our existing tax collection and management system.Since China's current tax collection and management system is lagging behind the rapid development of C2C e-commerce,individual businesses of C2C not need to do business registration.So that many taxes have been lost.How to tax it from controlling tax compliance costs and tax collection costs?This question becomes the current urgent research topic.This paper aims to study the issues of C2C e-commerce tax collection and management under the asymmetric information environment,and explore the causes and counter measures.Firstly,the paper reviews and summarizes previous research results and relevant theories.Secondly,the article analyzes the development of C2C electronic commerce market and the current situation.Thirdly,because the asymmetric information is one of the most difficult problems to tax authorities,the paper analyzes the specific performance and the effect of information asymmetry in C2C electronic commerce.Finally,the paper puts forward some feasible policy recommendations on how to reduce the asymmetric information on C2C e-commerce tax collection from the regulatory,technical and management aspect.The purpose of this study is to analyze the source of information asymmetry in C2C e-commerce,improve the tax collection efficiency and tax authorities,capacity of C2C e-commerce tax collection,reduce the tax payer's tax non-compliance and the loss of tax revenue from the regulatory,technical and management level.So the C2C e-commerce in our country can develop healthy and rapidly.