Research On The Problem And Countermeasure Of Tax Collection And Management In C2C Mode E - Commerce

Though mode of C2 C e-commerce in China started late, but development is rapid,after nearly 10 years of development, has formed a certain scale, it broke through the limitation of time and space, individual sellers and buyers can be on the third party trading platform or social platform free trade, make consumers never leave home can buy goods and services desired. As a kind of new retail mode, for the rapid and healthy development of market economy has injected new vitality. Model of C2 C e-commerce in bring convenience for people’s life, promote employment at the same time, also produced some tax problem, because the mode of C2 C e-commerce has virtualization, paperless and electronic properties, and the legal system of tax haven’t had time to make revisions,according to its characteristics, gives the tax authorities for C2 C mode of tax collection and administration work hardly, this directly led to the loss of tax in our country. Therefore this article through studies the characteristics of C2 C e-commerce and transaction mode, the analysis of its tax problems, and then designed for C2 C e-commerce system of tax collection and administration, thinking mode of C2 C e-commerce tax collection and administration work smoothly put forward their own Suggestions.This paper will be divided into five parts:1. The introduction, mainly elaborated the research background and significance of this paper, the domestic and foreign research present situation of electronic commerce tax collection and administration, etc2. The main content of C2 C mode concept, classification and characteristics of electronic commerce, for below tax problem analysis and countermeasures put forward3. This paper on the taxation of C2 C mode has carried on the qualitative analysis,respectively from the basic principle of tax, tax, the impact on tax management three aspects are analyzed.4. Problem of tax revenue of this thesis is based on the above qualitative analysis, puts forward the corresponding countermeasures and Suggestions, this is the key section of this chapter, it puts forward the model of C2 C e-commerce tax collection and administration under must also comply with the tax basic principles, and then to determine the applicable tax, then the applicable tax incentives and punishment measures Suggestions are given, and then the Suggestions for the development of tax collection and administration system and related supporting facilities construction Suggestions, finally through the analysis of two case, by using this paper gives the countermeasures and Suggestions to solve problems in tax case, come to the conclusion that the feasibility of countermeasures and Suggestions.5. The conclusion, summarized the research of this paper.Through research, this paper for the mode of C2 C e-commerce in our country tax revenue collection work put forward some Suggestions:1.A tax on C2 C mode should not set the new taxes, but should be on the premise of abiding by tax basic principles, on the basis of the existing tax, through to the relevant tax laws and regulations to supplement, modification, with the mode of C2 C e-commerce transactions in the constituent elements of the tax law, in order to make the model of C2 C e-commerce deals tend to tax collection and management.2. In view of the mode of C2 C e-commerce tax shall establish correspondingpreferential and punishment measures.3. To enter the trade in goods and services which gives unique identification number,in order to realize effective monitoring of tax sources.4. The municipal tax authorities shall establish the unified management of the city’s tax network office platform, to realize the mode of C2 C e-commerce electronics, electronic commerce, industry and tax registration certificate(or electronic invoice) enabled,electronic tax returns and pay tax, tax collection and administration electronic process,such as electronic tax inspection.5. The establish tax credit evaluation system and the training of specialists in the field of electronic commerce tax collection and administration.