A Research On The Legal Issues Concerning Tax Collection And Management Of C2C Micro-business In China

Micro-business mainly relies on We-Chat and other online chatting tools,and it is an emerging e-commerce marketing mode to carry out commodity sales and service through mobile Internet technology.Different from the traditional B2C or C2C e-commerce model,a large number of C2C micro-merchants in the micro-business are out of the third-party trading platform.They directly publish information through the circle of friends and directly deal with customers,which greatly simplifies the transaction process,but this transaction method makes C2C micro-business is in the blank area of tax administration,which affects the fair competition market environment.Throughout China’s existing taxation legal system,the traditional e-commerce has ’gradually been included into the regulatory scope,but C2C micro-business is always free from the vacuum of taxation management due to its high degree of concealment and electronicity.The taxation of C2C micro-commerce faces many obstacles,including not only the difficulty of determining the tax law elements caused by the absence of relevant legal systems,but also the conflict of jurisdiction brought about by the inapplicability of the tax jurisdiction system,and the tax supervision dilemma included.Overall,the current tax system cannot effectively regulate C2C micro-business.In view of the problems existing in C2C micro-business tax collection and administration,combined with China’s national conditions and related experience outside the region,it is an effective method to construct the C2C micro-business tax collection and management legal system.The relevant legal documents should be amended to include C2C micro-commercials in the scope of regulation,explicit its tax status and other tax legal elements.starting from legislation,and on the basis of the existing system,gradually establish a tax jurisdiction system and taxation supervision system that matches the C2C micro-business model.At the same time improve tax registration,tax source monitoring,tax audits and other links to better meet the C2C micro-business tax collection and management needs.And gradually increase the taxpayer awareness of C2C,in order to create a good C2C micro-commerce tax collection and management environment.