Research On Tax Collection And Management Of C2C E-commerce In China Under The Background Of Digital Economy

n recent years,the rapid development of network information technology has also promoted the in-depth development of network applications.E-commerce,an emerging product of China’s digital economy,emerges at the historic moment and presents a trend of rapid development.E-commerce in China can be divided into three modes according to the transaction objects: namely,the purchasing and selling parties are enterprises and individuals,referred to as B2C(Business to Consumer)mode;Both buyers and sellers are enterprises,referred to as B2B(Business to Business)mode;Both buyers and sellers are individuals,referred to as the "Consumer to Consumer" mode.However,the sellers of the first two models are enterprises,and the existing laws and regulations and tax collection and management system have basically brought them into the scope of supervision.The difference of C2 C model lies in that both buyers and sellers are individuals,and tax supervision is not effectively arranged,so the tax compliance is relatively low.The increase of Internet users as the main consumer has driven the surge of online transaction volume.In 2018,the scale of e-commerce transactions in China reached a scale of one trillion,with a year-on-year growth of 23.64%.The rise of C2 C e-commerce stimulates the enthusiasm of individual entrepreneurs,drives economic growth to a certain extent,and facilitates the daily life of the general public.But everything has a "double-edged sword",electronic commerce produces huge boost to our economy at the same time,the accompanying problems stand out slowly,with the average tax rate method to calculate 2011-2018,C2 C electronic commerce tax erosion,value added tax and individual income tax in 2018,for example,the value-added tax and individual income tax of 341.97 billion ~ 351.832 billion yuan worth of tax evasion,estimated that in 2019,the data will be close to 400 billion yuan.The problem of C2 C e-commerce tax collection and management has reached a point that cannot be ignored.On January 1,2019 implementation of the e-commerce law broke the previous e-commerce taxation fields could not be in accordance with the dilemma: clear industry e-commerce tax subject,object,carrying out "to vote accused of tax" to strengthen the tax regulation,implementation of "information control tax" in order to make clear the fords the tax liability of electric business platform,realize information sharing between government departments,to a certain extent for electricity sustained,healthy development to create a good business environment;On the other hand,it also brings considerable fiscal revenue to the government.However,the rapid development of network information technology promotes the rapid development of e-commerce industry and indirectly promotes the surge of C2 C e-commerce transaction volume.The E-commerce Law has no clear provisions on the tax subject registration system and tax jurisdiction,and there are also limitations on the scope of taxation.Therefore,China still does not have an effective tax collection and management system that can match the development speed of e-commerce.Moreover,due to its characteristics of virtualization,concealment,paperless records and arbitrariness of transactions,it brings unprecedented challenges to tax collection and management.It is under this background that this paper conducts research.First,clarify the basic characteristics and definitions of C2 C e-commerce,and sort out the existing problems of C2 C e-commerce in the context of the implementation of the E-commerce Law.Secondly,the crux of the problems in tax collection and administration of e-commerce is obtained by constructing the game model between tax authorities and e-commerce operators.According to the conclusion,the game model of cooperation between tax authorities and e-commerce platform is introduced in order to get feasible policy Suggestions.Finally,through draw lessons from foreign advanced experience in the field of electronic commerce and related qualitative quantitative recommendations obtained from the above model,and in combination with the actual situation in our country,on the basis of the following four aspects,and some Suggestions for China’s C2 C e-commerce tax collection and administration: one is from the system construction to promote China’s C2 C e-commerce tax collection and administration system.Secondly,it puts forward specific Suggestions and measures for C2 C e-commerce from the perspective of tax substantive law.Third,the use of modern network information technology to carry out the modern administration of e-commerce tax collection;Fourth,other supporting measures for C2 C e-commerce tax collection and management should be taken.