Research On Legal Issues Of C2C E - Commerce Tax In China

C2C e-commerce as a new trade mode, based on digital and network into, transaction virtualization, with high efficiency, low transaction costs, these characteristics had a great impact on the traditional trade model, in a great extent influence and changing people’s way of life, is established on the traditional trading patterns to the challenges of the current tax law system. In this paper, through the analysis of the characteristics and essence of C2 C e-commerce, combined with our current tax law framework, put forward and solve the problem of the existing relevant tax laws, to perfect our country electronic commerce tax revenue law system, optimization of tax system, and improve tax collection and administration purposes.This paper USES the research method mainly comparative law and system analysis method, according to ask questions, analyze and solve problems research train of thought, through to our country tax revenue legal problems of C2 C e-commerce itself system research, seek the ways and methods to solve the problem. On the content of this article made the following arrangement:The first part, for the development of C2 C e-commerce in our country are summarized, including the definition, classification of C2 C e-commerce, characteristics, development situation and present situation of tax analysis, reveals the concept of China’s C2 C e-commerce taxation, concealment of tax barriers as well as the current tax system has such problems as insufficient collection and management means.The taxing of C2 C e-commerce in the second part, the necessity and feasibility were discussed, points out that a tax on C2 C e-commerce, is to maintain the order of network transaction, safeguard national tax, tax fairness, protect the needs of our country tax revenue jurisdiction, whether in the tax law on the feasibility, economic feasibility, the rationality of the tax aspects are in accordance with the feasibility of tax.The third part, on the development of C2 C e-commerce in outside, in the United States, the European Union, the international organization for economic cooperation and development(OECD) on C2 C e-commerce tax law system, on the basis of the relevant practice to explore the development of C2 C e-commerce and the relationship between the tax revenue legal system. At the same time, on the outside of the C2 C e-commerce tax law system are analyzed, and the environment conducive to the development of C2 C e-commerce in our country and the advanced experience of tax law system perfect and the system are summarized, for our country C2 C e-commerce taxation provides reference for perfecting the legal issues.Mentioned before the fourth part, combined with China’s C2 C e-commerce taxation legal obstacles faced by and problems, put forward the proposal, for example, the for-profit C2 C e-commerce into existing tax system; To promote the network real-name system construction; Set up information sharing and cooperation mechanism; Enhance the electronic inspection level of tax authorities; Build China’s C2 C e-commerce tax legal system; In view of the C2 C e-commerce tax law provisions; Establish a C2 C e-commerce involves tax tax threshold and step; The C2 C e-commerce tax incentives; Establish a system of the third party collection to collect and C2 C e-commerce to formulate special laws and regulations are proposed, such as to facilitate the construction of C2 C e-commerce tax law system of our country and perfect the theory of C2 C e-commerce law of our country.