Research On The Legislation Of C2C E-business Tax Collection

In recent years,with Taobao,eBay as the main body of the C2C model of e-commerce rapid development,but in the tax legal system,there are gaps and deficiencies.Combined with the characteristics and development status of C2C e-commerce,this paper points out the problem of tax revenue loss in China's C2C e-commerce,and from three aspects of e-commerce tax legislation,tax law application,tax collection and management system in our country.This paper analyzes on the problems existing in the existing tax collection and management laws of our country,and further demonstrates the taxability and necessity of the tax collection and management,and on the basis of drawing lessons from the foreign experiences of the tax legislation of electronic commerce,Proposed our country C2C pattern electronic commerce tax collection and administration legal system construction tentative plan.This paper is divided into five parts.The first part is the introduction,mainly combing the research background,significance,domestic and foreign related research status,and the corresponding research content and methods,innovation and difficulties in this paper.The second part is the analysis of the legal problems faced by the tax collection and administration of C2C e-commerce.Firstly,it briefly introduces the classification,characteristics and development status of C2C e-commerce.Secondly,it points out that there is a serious loss of tax revenue in the C2C model of e-commerce from three cases.Finally,it analyzes the existing problems in the law of tax collection and management of e-commerce in our country.The third part is the legal analysis of the C2C model of e-commerce tax collection and management.Firstly,it demonstrates the taxability of C2C e-commerce from the legal,technical and economic aspects.Finally,from the protection of national revenue,regulate online business activities,protect the business entity several aspects of e-commerce tax collection and management of C2C model is necessary.The fourth part is the investigation and analysis of foreign e-commerce tax legal system,through the study of foreign e-commerce tax collection and management legal system for reference,we can get the experience and enlightenment of e-commerce tax collection and management in our country.The fifth part puts forward the construction of the legal system of tax collection and management in the C2C mode of electronic commerce.From the tax principles,tax legal system,tax collection and management of the three major aspects of the system design,C2C model of e-commerce tax collection and management should first follow the basic principles of tax law;Secondly,we should perfect the relevant legal system from the aspects of tax registration management,perfecting the collection and management procedures,and defining the elements of taxation,etc.Finally,it is necessary to establish a tax collection and management system that is suitable for the development of e-commerce in China's C2C model from the aspects of invoice management,network declaration,and third party withholding and payment,etc.As much as possible for the C2C model of e-commerce to build a set of operational,workable tax collection and management system.