Research On Taxting Possibility Of C2C Micro-business Mode

The C2C micro-business generated on the basis of the WeChat platform has become a trend,and its transaction volume is also growing at an alarming rate.According to the 2017 China Micro-Commerce Industry Research Report released by iResearch,the micro-business industry in China in 2016 shows that The market transaction size is 328.77 billion yuan,and it is expected that by 2019 this figure will increase to 1 trillion.At present,the number of micro-business practitioners has reached 30 million.C2C micro-business model with its huge trading volume,become the retailer in the retail market The most important part of it is that it can solve employment problems and promote the development of the Internet economy to a large extent.However,the prominent features of the concealment of transaction subjects and paperless virtualization in the C2C micro-business model also lead to difficulties in the tax collection and administration,such as difficulty in confirming taxpayers,indiscernibility of taxable objects,and uncertainty in tax payment locations.In addition,whether the taxation of micro-businesses in China is still in the stage of discussion on paper,micro-businesses have also brought impacts on the tax collection and management of taxation management,tax collection,tax auditing,and violation of the tax liability of taxation laws,and proposed new Question.The taxation legislation under the traditional trading model and tax collection and management have not been changed in a timely manner.This has caused the traditional trade and e-commerce transaction tax to be unfairly negative and will also bring economic losses to the country.Therefore,the issue of micro-business taxation should not be underestimated.Based on this,this paper chooses the C2C model for taxation of micro-derivatives as the entry point,and the State Council's legal draft of the Office of Administrative Law for the Office of the Tax Collection and Management Act.The Draft for Comment on the tax identification number system will cover natural persons and third parties to provide information obligations and other hot spots.For the background opportunity,the use of tax law,economics and other theoreticalknowledge,on the basis of consulting a large number of literature and professional website related data at home and abroad for analysis and research.This article first is an overview of C2C derivative,which mainly introduces the definition,classification and characteristics of the derivative,and at the same time divides the type of derivative under the C2C model.Second,it focuses on analyzing the taxation issues involved in the stage of the derivative transaction,through Specific analysis of the impact of the micro-commercial on the basic principles of the tax law and the constituent elements of the tax law,pointing out the impact of micro-business on the current tax system,and then leads to the taxability analysis of micro-business taxation.On the premise of resolving the taxation problem caused by micro-business,based on the impact of micro-business on the two aspects of the composition of tax law and the basic principles of tax law,it focuses on the impact of the emergence of micro-business on the current tax law system in China.Based on the study of the taxability of micro-business taxation on the basis of taxation,and finally,after collecting and arranging relevant experiences and regulations on foreign-invested C2C micro-business taxation in foreign countries,it put forward a sound countermeasure for the tax legal system that suits China's national conditions.Expect to be able to better solve the problem of taxation of micro-businesses.