Study On Legal Mechanism Of C2C E-commerce Tax Revenue And Management

Since the beginning of the 21 st century,the development of the digital economy has become a global consensus.The digital economy and the real economy have been integrated with each other.The economic model based on "Internet +" has entered a new stage.Among them,the emergence of "Internet + commerce" makes e-commerce one of the most concentrated forms of expression in the digital economy.In recent years,the scale of e-commerce transactions has continued to expand and maintains a high-speed growth trend.The C2 C e-commerce model based on the background of socialist market economy with Chinese characteristics has gradually become an important part of e-commerce.In 2018,the national online retail sales reached 906.5 billion yuan,a year-on-year increase of 23.9%,of which C2 C e-commerce accounted for 37.2%.In the process of development,things always face opportunities and challenges.C2 C e-commerce is no exception: while promoting the market economy,the lack of its tax collection and management legal system has adversely affected China's fiscal revenue and market order.According to the prediction of the Central University of Finance and Economics,in 2018,C2 C e-commerce has paid less than 100 billion yuan in tax payment,which seriously violates the original intention of tax law based on tax fairness.Therefore,how to manage taxation has become a hot issue in economic law.At present,China still lacks a sound legal system to conduct tax collection and management of C2 C e-commerce,which has led the tax authorities to become passive and difficult in the actual collection and management work.Therefore,the sound C2 C e-commerce tax collection and management legal system can not only solve the practical problems of tax collection,but also maintain the benign operation of the market order.The paper is divided into four parts:The first part is C2C e-commerce and its taxable analysis.Based on the definition of C2 C e-commerce concept,then quantitative analysis of the overall development of e-commerce in China and the development of C2 C e-commerce,introduce the practical basis and background of C2 C e-commerce tax collection and management legal system,and finally from economics,law,Sociology and other multi-disciplinary and multi-perspectives to carry out taxable analysis of C2 C e-commerce,mainly including the necessity and feasibility analysis of taxation.The second part is the problems and causes of the C2 C e-commerce tax collection and management legal system in China.Based on the current situation of C2 C e-commerce tax collection and management in China,the main problems in the corresponding tax collection and management legal system in the emergence stage are analyzed and the corresponding causes are derived.The third part is the experience and reference of C2 C e-commerce tax collection and management.By introducing representative international organizations and relevant countries to the C2 C e-commerce tax collection and management research and legislative practice,the experience of extraterritorial C2 C e-commerce tax collection and management is obtained,and the enlightenment and reference for perfecting China's C2 C e-commerce tax collection and management legal system are summarized.The fourth part is the measures to improve the legal system of C2 C e-commerce tax collection and management in China.The legal issues and causes of tax collection and management in C2 C e-commerce,based on the experience of extraterritorial collection and management,with the orientation of the role of the participating subjects as the theoretical guidance,the application of the E-commerce Law as the legislative background,the application of tax principles,the determination of tax elements,and the taxation The four aspects of preferential treatment and improvement of taxation procedures were analyzed.Based on this,the specific measures and suggestions for establishing and perfecting the legal system of C2 C e-commerce tax collection and management in China were obtained.