Research On Tax Collection And Administration China's C2C E-commerce Model Based On

In recent years,with the rapid development of e-commerce,its sales,trading volume and impact of increasing.Among them,C2 C model of e-commerce with its flexible,convenient,fast and so on,by more and more consumers favor and respected,is gradually becoming an indispensable form of daily life,the annual turnover of 20,000 Billion yuan.However,with the C2 C model of e-commerce transactions continue to increase,its impact on the real economy and the principle of fairness of tax more and more.If let its development,is bound to the normal development of the real economy impact,but also bound to cause the loss of state tax revenue is not conducive to sustained and stable economic and social development.At the same time,due to China's e-commerce tax collection and management aspects of laws and regulations and related systems are not perfect,under existing conditions,it is difficult to carry out effective tax management.The main content of this paper is to promote the sustainable development of C2 C model in China under the premise of the rapid development of taxation to explore the feasibility and specific tax legislation,daily management measures and other content for the next step in China to introduce C2 C model e-commerce Tax to provide the necessary theoretical support and methods for reference.This paper,from the background of the development of e-commerce in China,combined with the development of national economy,the use of literature research,comparative analysis,experience and other methods to further understand the C2 C model of e-commerce development and its economic operation,people's life and national tax Aspects of the impact.On this basis,the feasibility of tax collection and management of C2 C model e-commerce is put forward.Then,according to the actual situation of tax collection and management in our country,the author analyzes the problems existing in the tax collection and management of C2 C mode e-commerce,for example,can not be followed,there is no relevant tax law and system can refer to;tax departments at all levels without relevant management tools and Management experience;lack of information technology and so on.Then,combining with the practical experience of C2 C model e-commerce tax collection and management in some areas of our country,and the more advanced experience and practice of foreign countries,the comprehensive analysis of China 's next step to improve the relevant legislation and the system of enlightenment.Finally,the author puts forward the opinions and suggestions of C2 C model e-commerce tax collection and management.Proposed from the legislation,guidance and grass-roots tax collection and management standards,with the help of e-commerce platform,the favorable conditions,from top to bottom to promote C2 C model e-commerce tax collection and management work.