Research On The Legal System Of Tax Collection And Management Of C2C E-commerce In My Country

The e-commerce industry of China started in the 1990 s,with a history of more than 20 years.From the initial only a small part of the website for e-commerce open road,to now a large number of funds and resources have been invested in it,e-commerce gradually on the track of steady development,and the scale expanded gradually.Among them,C2 C e-commerce with its huge turnover in the industry,occupies an important position.As a new way to trade,C2 C e-commerce greatly satisfy the people's consumption and employment demand,but compared with the traditional entity economy,this industry has a virtualization and digitalization,without being limited by the space and time,it also determines the C2 C e-commerce is still in the edge of the government regulation,thus inevitably will produce a series of problems,especially with the tax collection and administration of the country's economic development is closely related to.Studying the legal issues of tax collection and administration of C2 C e-commerce,from the perspective of legal philosophy,is a realistic reflection of the justice principle and the right to existence in the field of taxation.From the perspective of economics,it is convenient to clarify the relationship between government macro-regulation and market self-regulation in the field of e-commerce.From the perspective of law,it conforms to the principle of tax law and the principle of tax fairness.In order to solve the tax problems faced by the e-commerce industry,the e-commerce law,which came into effect on January 1,2019,stipulates that e-commerce operators shall fulfill their tax obligations and enjoy tax preferences in accordance with the law.According to the regulation,C2 C e-commerce operators should pay taxes in accordance with the law,but there are no provisions on the specific tax collection and management system.Although electronic commerce,like the traditional real economy,aims at making profits,it cannot be confused with the real economy due to the nature of the Internet,nor can it completely copy the current tax system.Therefore,this paper studies the legal system of tax collection and management of C2 C e-commerce with VAT as the entry point.For any subject to tax,there must be clear provisions of the law,C2 C e-commerce is the same.Full text in C2 C e-commerce tax collection as the main line,using methods such as literature research,comparative analysis,interdisciplinary study,on the basis of the comparison on advanced foreign experience fully,according to the logical sequence of C2 C e-commerce tax collection and administration law content,both theoretical research and also appropriate to join the data analysis,finally the C2 C e-commerce in China is proposed some Suggestions of tax collection and administration law system.This paper is divided into five parts: the first chapter is the introduction,which firstly briefly discusses the research background and significance of this paper,then summarizes the research status at home and abroad,analyzes the contributions and shortcomings of the previous research,and finally discusses the research methods and main innovations of this paper.The second chapter introduces the basic theory of C2 C e-commerce tax.Firstly,it briefly describes the meaning of C2 C e-commerce and its tax-related characteristics.Then,it analyzes the taxability of C2 C e-commerce from the perspectives of legal philosophy,economics and law.The third chapter introduces the current situation of our country C2 C e-commerce and the problems of tax collection and management and analysis,first of all to the issue of e-commerce law as the boundary,respectively discusses the law before and after the C2 C e-commerce tax collection status and comparison,then lists the current problems in Chinese C2 C e-commerce tax collection and administration,and dig into the causes of these problems;Chapter four,represented by the United States,Singapore and OECD,introduces the legal system of C2 C e-commerce tax collection and management in foreign countries,and summarizes the experiences and references that can be provided to us.Chapter five puts forward countermeasures to improve the legal system of tax collection and administration of C2 C e-commerce in China,trying to solve the legal problems existing in the process of tax collection and administration of C2 C e-commerce in China.