| With the rapid development of technology and globalization,The Internet and electronic payment technology are booming in China.According to the research of China business research institute.By 2016,China’s online retail sales have exceeded 5 trillion yuan,accounting for 14.9% of the total retail sales of consumer goods,and the penetration rate of online users is as high as 64%.Among them,C2 C has become the mainstream mode of e-commerce transactions nowadays.By strengthening the tax collection and management in C2 C mode,it is beneficial to meet the international market and meet the needs of economic development.To meet the requirement of e-business development on the other hand,is beneficial to improve the level of our country’s tax collection and administration,fill the loopholes in tax collection and administration,promote the healthy development of the economy in our country,really realize the C2 C e-commerce high efficiency,high quality of tax collection and administration.This paper first analyzes the theory of tax collection and management under the C2 C e-commerce model,expounds the related concepts of C2 C e-commerce and the tax collection and management under this model as well as the theoretical basis for the taxation of C2 C e-commerce.Secondly,the development of C2 C e-commerce is introduced,and its transaction process and characteristics are described in detail.On the basis of this,the impact of C2 C e-commerce transaction mode on tax collection and management is analyzed.And then leads to the current situation of tax collection and management under the C2 C e-commerce transaction mode and the existing problems and difficulties.Based on the analysis comparison of the western developed countries and the area of e-commerce development,combined with China’s national conditions,Take taobao as an example,In view of the virtualization and paperless characteristics of C2 C ecommerce transactions,the following suggestions and suggestions are put forward,We should establish C2 C e-commerce tax collection and management system,improve the structure of tax law and levy law,and formulate tax regulations suitable for the development of e-commerce in China at the present stage,so that tax collection and management theory can meet and guide the development of C2 C e-commerce.Strong communication and collaboration with various sectors of society,mobilize the enthusiasm of the community participation,improve the supervision consciousness of consumers;to strengthen the tax collection management information,promote the use of electronic invoices,the third party payment platform to build a new pattern of administration;improving of informatization,modernization,professional level,pay attention to the cultivation of professional talents of tax information in order to adapt to the era of C2 C ecommerce trade on the high-speed development of the tax collection and management requirements. |
