Research On Problems And Countermeasures Of Tax Collection And Management Of C2C E-commerce In China From The Perspective Of Collaborative Governance

With the popularity and development of Internet technology,through the network of transactions-e-commerce,has become a new trade model.However,the current contradiction between the development of China's e-commerce and the development of its tax legislation is deepening,and the current laws and regulations are difficult to adapt to the development of e-commerce.This paper is based on collaborative governance theory,through literature review,research methods,horizontal comparison and other methods,research on the collaborative taxation of C2C e-commerce tax collection and management,the introduction of the concept of collaborative governance into the C2C e-commerce tax collection and management,explore the theory in C2C electronics The application of business tax collection and management,standardizing the operation mode of collaborative governance,has positive significance.The main conclusions of this paper,traditional tax collection and management mode is difficult to meet the requirements of tax collection and management of C2C e-commerce,the concept of collaborative governance can be used as a new way to effectively implement tax collection and administration of C2C e-commerce.The basis of tax collection and management of C2C e-commerce is to establish a governance mode involving multiple subjects,the key is to establish the rights and responsibilities of various subjects,straighten out the ways and channels of participation.The core of tax collection and management in C2C e-commerce is to establish a framework based on collaborative governance,multiple subject information sharing,mutual restriction and supervision,so as to truly achieve efficient and high-quality tax collection and management for C2C e-commerce in China.