Research On The Tax Collection System Of C2C Model Overseas Purchasing

The C2C model overseas purchasing is a new type of cross-border trade that has gradually emerged in the Internet age.As a rapidly developing industry,it is of great significance to improve the relevant tax collection system.the C2C model overseas purchasing tax collection system has more and more obvious problems.If failure to improve it in time will increase the loss of tax sources.This paper introduces the current situation of the tax collection system for overseas purchasing of C2C model.Through the status quo,it finds that the customs tax collection system is not perfect,the vacancy of tax legislation for individual online stores,the tax registration system is incomplete,difficulty in determining the location of tax payment and obtaining the tax information,etc.C2C model overseas purchasing practitioners use loopholes in collection to escape tax liability.But the C2C model overseas purchasing transactions are difficult to be subject to taxation and customs supervision.This article draws on the systems of other countries,including the customs tax collection system for entry into the country,e-commerce tax collection experience and the third party providing tax-related information system.It hopes to use other countries' valuable systems and methods to optimize China's C2C model overseas purchasing tax collection system.According to the current situation of China's C2C model overseas purchasing tax collection system and drawing lessons from the experience of other countries,this paper puts forward some suggestions for optimization.We should improve customs tax collection regulations and supporting measures related to C2C model overseas purchasing,improve tax collection and management regulations for personal online stores,strengthen tax registration for personal online stores,clarify taxation locations,strengthen platform supervision,and establish third-party tax-related information provision systems.After perfecting legislation,modern science and technology should be used to establish a personal e-commerce tax registration platform and tax information sharing platform.These actions can promote the implementation of tax collection,and then fill the loopholes in the tax collection system better.