Research On The Legal Regulation Of Taxation Of C2C E-commerce In China

In the past decade,under the background of the national high-tech strategies such as "Internet +" and big data,the e-commerce industry in our country has been developing rapidly.As a result,the economic impact on the economy of our country is also increasing day by day,which has changed the consumption patterns of most residents.According to incomplete statistics,the number of online shoppers in our country has reached 630 million,which shows that online shopping has become an indispensable part of people's life.However,the relevant laws and policies are incomplete in China,especially the tax administration of C2 C e-commerce.The main content of this paper is to discuss the legal regulation of taxation of C2 C e-commerce in China.On the basis of the research on this issue,some countermeasures and suggestions on taxation system of C2 C e-commerce are hoped to put forward,which can provide service in tax collection and management of C2 C e-commerce in the future.The paper is divided into six chapters:The first chapter is the introduction,which expounds the research background and significance of this paper,sorts out the suggestions of domestic and foreign institutions and scholars on the taxation of e-commerce,and introduces the research methods,research contents and innovation points involved in this paper.The second chapter mainly introduces the relevant theories of tax collection and management of C2 C e-commerce in China,including the meaning and characteristics of C2 C e-commerce,the meaning and theoretical basis of tax collection and management of C2 C e-commerce.The third chapter introduces the current situation of tax collection and administration system of C2 C e-commerce in China,and analyzes the problems existing in tax collection and administration of C2 C e-commerce in China,which is discussed the three aspects of tax elements,tax collection and administration procedures and tax system information construction.The forth chapter combs the excellent experience of other foreign countries in the field of e-commerce taxation,providing some enlightenment and reference for China's C2 C e-commerce tax collection and management.The fifth chapter puts forward some suggestions for the problems of tax collection and management of C2 C e-commerce in China.First,perfect the elements of e-commerce tax in our country.The second is to optimize China's C2 C tax collection and management procedures.Third,it will strengthen the information of the tax system.The sixth chapter concludes the whole content of this paper.