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

Micro-business is a kind of mobile social e-commerce.It is an emerging e-commerce in recent years.It refers to the business behavior of selling products and providing services on the mobile social platform with social function as the main function through the Internet.Mainly divided into two forms,namely B2C micro-business and C2C micro-business,C2C is the consumer-to-consumer abbreviation,that is,the personal mode of micro-business,the most typical such as WeChat personal micro-shop,personal purchasing.From the aspects of promoting employment and promoting economic development,the C2C micro-business has made no small contribution.However,with the rapid development of the C2C micro-business.C2C micro-business tax collection and management legal issues also come.The newly promulgated "E-commerce Law of the People's Republic of China" stipulates that e-commerce must be taxed.Although the C2C micro-business is included in the scope of tax collection,the provisions of the law are simple and general,and there are deficiencies.And because C2C micro-business particularity itself,making the current tax procedure law and enforcement system of taxation C2C limited applicability,there is the main tax enforcement process is difficult to determine,it is difficult to define the tax base and other issues,practice their sign Tax still has difficulty.Based on this,the author takes the C2C micro-business tax collection and management legal issues as the research point,uses the theoretical knowledge of legal knowledge,consults relevant literature,goes to the tax law enforcement department for on-the-spot investigation,analyzes the problem and proposes my own solution.This paper analyzes the legal issues of tax collection and management in C2C micro-business,The article is divided into five parts:The first part is the introduction,which mainly introduces the background and significance of the topic,combs the relevant research at home and abroad,and briefly describes the research content and method;The second part is an overview of C2C micro-business and its tax collection and management.Firstly,from the concept of e-commerce,by summarizing the characteristics of C2C derivative,explain in detail what is C2C derivative,then describe the development status of C2C derivative,finally,define the concept of C2C derivative tax collection and management;The third part is the explanation of the taxability and tax necessity of C2C micro-business,and the theoretical explanation of C2C micro-business should be taxed according to the law;The fourth part is the analysis of the problems existing in the C2C micro-business tax collection and management.Firstly,it analyzes the lack of legislation on the tax collection and management of C2C micro-business in China,and secondly analyzes the problems and causes encountered in the process of law enforcement.Finally,it analyzes the C2C micro-business tax collection and management in China.Involving the subject-abiding problem,clarifying that the lack of awareness of the relevant subject tax law is also an important reason for the difficulty of taxation;The fifth part is aimed at the raised issues,combined with China's actual national conditions,rational and objective reference to some excellent foreign experience,from the sound tax collection and management of the legal system,strengthen the construction of tax enforcement system,strengthen tax supervision,improve the tax law relationship and consumers Several aspects of tax law awareness have proposed solutions.