Research On Tax Collection And Management Of C2C E-commerce In China

In the context of the vigorous development of e-commerce in all countries,China proposed an Internet + action plan in 2015,and since then e-commerce has ushered in development opportunities.E-commerce is a product of the development of the Internet economy.As the development of the Internet economy matures and gradually becomes a new form of economic development in China,the scale and scope of e-commerce are also increasing.As one of the ecommerce models,C2 C e-commerce has gradually entered people’s Life,and has penetrated into all areas of people’s lives,occupying a considerable proportion in e-commerce transactions.Taxation of e-commerce is a general trend,but because China has no clear regulations on tax collection and management of C2 C e-commerce,the tax loss of C2 C e-commerce become more serious,which greatly affects the fairness of China’s business environment.Therefore,this paper takes C2 C e-commerce tax collection and management as the research object,and systematically analyzes the problems,reasons and reform proposals in China’s C2 C ecommerce tax collection and management.The main research contents are as follows:This article first aims at the concepts and characteristics of C2 C e-commerce,and the four basic principles of tax statutory,tax fairness,tax efficiency,and substantial taxation of C2 C ecommerce tax collection and management.Secondly,on the basis of combing the development history of China’s e-commerce and the development trend of C2 C e-commerce,a systematic analysis is made of the current environment and conditions of tax collection and management of C2 C e-commerce in China.Among them,the tax collection and management environment is analyzed from four aspects: policy environment,economic environment,social environment and technical environment.The tax collection and management conditions are analyzed from three aspects: tax source management,tax collection and tax inspection.After that,this article analyzes the problems in China’s C2 C e-commerce tax collection and management from three perspectives: inadequate legal rules,difficult identification of tax system elements,and insufficient innovation in collection and management technology.Finally,based on the introduction of C2 C e-commerce tax collection and management measures in developed countries and the summary of their experience,we systematically put forward reform proposals for China’s C2 C e-commerce tax collection and management from the aspects of scientifically formulating tax system elements,improving tax collection and management systems,and strengthening supporting measures.Among them,scientifically determining the elements of the tax system include three suggestions for managing taxpayers by situation,determining taxable objects by classification,and clarifying the criteria for determining tax locations;improving the tax collection and management system includes improving the tax registration system,implementing a platform withholding and payment system,and improving tax collection and management laws Four suggestions for improving the system and technical level of tax collection and management;strengthening supporting measures include three suggestions for strengthening multi-sector collaboration,accelerating the development of tax intermediaries,and implementing relevant tax benefits.