Research On Tax Related Legal Issues Of The C2C Model Overseas Purchasing In China

With the continuous development of Internet applications,the scale of my country’s e-commerce transactions,including overseas purchasing agents under the C2 C model continues to expand.Overseas purchasing agent refers to the behavior that both parties to the transaction are individuals,and the seller is the buyer to purchase overseas commodities.It has the characteristics of concealment,paperlessness of the transaction and independence of the subject.Because it is an emerging transaction model,although the State Administration of Taxation,the General Administration of Customs and other relevant departments continue to introduce policies and regulations,there are still certain loopholes in the handling of tax-related issues in the customs clearance and sales stages.In the customs clearance stage,loopholes in tariff legislation and the lag in the supervision and enforcement methods of the customs department make it difficult to cope with the increase in the number of customs clearance personnel and items,and it is easy to generate loopholes and disputes in the enforcement process,such as the fuzzy distinction between customs clearance goods and items;valuation;The methods and standards are lagging behind;the customs department’s law enforcement authority is lacking;the lack of access to information makes it difficult to track whether the carried items are for personal use.In addition,the unreasonable setting of the standards for the identification of smuggling violations and crimes,the types of penalties,and the range of penalties makes it difficult for penalties to play their protective role.In the sales stage,the loopholes in tax collection and management legislation and the inadequacy of tax authorities’ supervision methods,such as the lack of compulsory regulations for personal online store registration,unclear tax jurisdiction determination,imperfect access to tax-related information,lack of online platform responsibility,etc.As a result,it is more difficult for tax authorities to impose tax collection and management on the sales of agents.Strengthening the regulation of overseas purchasing agents requires the cooperation of various entities.According to China’s current legal regulations and practices,combined with extraterritorial experience,at the customs clearance stage,the Customs Law can be amended from the legislative level to give the customs authority the authorization of electronic law enforcement;the "Import and Export Tariff Regulations" will be improved,and cross-border e-commerce The principles of tariff collection and administration,types of taxes,tax rates,and preferential tax policies are clarified;in the enforcement process of the customs department,the criteria for determining "reasonable self-use" quantities are clarified,and methods such as establishing key items and personal registration systems and criteria for judging individual cumulative quantities are explored.Further optimization and so on.In the sales stage,the tax collection and management law can be revised from the legislative level to link with the ecommerce law,clarify the tax-related information reporting obligations and responsibilities of the online platform,give tax authorities the power to enforce electronic information,and explore the establishment A specialized e-commerce tax enforcement agency set up in the tax bureau;in terms of tax collection and management methods,it proposes to improve the personal tax information reporting mechanism and reporting methods,explore the establishment of a tax information sharing platform,improve tax information registration and other suggestions,and provide suggestions for tax collection and management methods Further optimization.On the basis of improving tax-related legislation and optimization of tax collection and management methods,optimize the types of penalties and sentencing ranges for tax-related violations and crimes to provide the final guarantee for effective tax collection and management.