Research On Tax Collection And Administration Of C2C Electronic Commerce

With the development of Internet technology,we have entered the new age of knowledge economy,digital economy and internet economy.At the same time,the e-commerce has developed quickly based on the Internet.The e-commerce is featured by low cost and no limitation of scale,which improve the convenience and efficiency of business trade greatly.The e-commerce has occupied an important position in the market based on its convenience and low cost.The mode of C2 C e-commerce has developed fast in recent years,which has increased in the number of employees and deal size with time.Because the sellers are enterprises in the mode of B2 B and B2 C e-commerce,they have been included in the tax administration according to the existing tax laws.But the characteristics of C2 C e-commerce make it impossible to manage them effectively,which challenges the traditional tax collection and management.The main purpose of this paper is to explore current tax policies as well as methods of tax collection and management in China while ensure stable development of C2 C e-commerce.Through making up for deficiencies in policies,regulations,technical means and organizational structure of tax collection and management,ability of tax collection and management is strengthened,tax loss is reduced,and financial revenue is increased,which give full play to the important role of taxation in organizing financial revenue,allocating resources and adjusting economic structure,and also create a healthy and orderly environment for development of electronic commerce.By using methods of case analysis and analysis comparison,this paper studies tax collection and management of C2 C electronic commerce.First of all,it studies a large number of domestic and foreign related literature,combs and summarizes the relevant theories and research results of domestic and foreign scholars.Secondly,it introduces the definition and characteristics of C2 C E-commerce,analyzes the taxability of C2 C E-Commerce,and thinks that it is necessary to tax C2 C E-Commerce.Thridly,it introduces the current situation and problems of C2 C e-commerce collection and management in China.At present,there are many problems in tax registration,taxdeclaration and tax inspection of tax collection and management of C2 C e-commerce,which hinder effective development of tax collection and management.The main reasons include fuzzy concept of C2 C e-commerce and imperfect tax related laws and regulations.Furthermore,this paper introduces the C2 C e-commerce tax collection and management model of some representative developed and developing countries.Based on the national conditions,it draws lessons from the experience of abroad C2 C e-commerce tax collection and management,and sorts out the experience of improving tax collection and management in China.In the last part,relevant countermeasures and suggestions of tax collection and management are put forward from sticking to basic principles of taxation,perfecting relevant legal system,organization structure and means of collection and management,building information system based on Internet technology as well as establishing incentives and punishment measures.