A Study On Tax Issues About Person To Person Electronic Commerce

From the first Person to Person trading platform established in 1998, E-business model of Person to Person has been developing by the third payment platform, credit system and free purchase habit. At present the trading platform is divided among sectors, namely Taobao, eachnet and paipai. It develops rapidly. Person to Person E-commerce provides many working opportunities and it helps the development between capital and information. It provides convenience for people's daily life. But it makes some severe challenge for our taxable legal system by the developing of Person to Person E-commerce while it exposes blind spots in our taxable legal system. Through some processes of the Person to Person E-commerce are doing by the net, the trading and taxable activities has been achieved. So Person to Person E-commerce reminds within the confines of taxable legal system in our country. But our Person to Person E-commerce is in developing period, we can not tax for it early. And our Person to Person E-commerce begins late and it relates only small part in the world E-business model. And now it has not the completed information instructors and the systems for security network and transmission, so it can't give much influence for our taxable system. When Person to Person E-commerce develops normally, we must tax for it. So we need to prepare earlier and research strategy of taxing for Person to Person E-commerce. We should make some lows for lessening tax erosion in our country and it can help Person to Person E-commerce healthy developed.The first part is the basic theory and development of person to Person E-commerce, first introduced the concept and classification of E-commerce and, then introduced the concept and characteristics of Person to Person E-commerce. The second part mainly introduces the impact of Person to Person E-commerce to our tax cushion, from the five aspects analysis the impact of Person to Person electronic commerce to tax in our country. Including the basic principles of taxation, tax elements, and the variety of tax, the collection of tax and the permanent establishment. In the third part, mainly introduces tax policies for E-commerce in some countries and organizations, combined with our actual situation. The last part introduced the proposals of Person to Person to our tax system, including the principles of legislation of Person to Person E-commerce tax revenue we should follow and the proposal of designating the permanent establishment. In this part, author also proposed to improve the comprehensive quality and professional standards of tax law enforcement personnel, strengthen international coordination and cooperation.