Research On Laws And Systems Of C2C E-Commence Taxation

C2C E-Commence has been developing rapidly, however, there are certainholes when it comes to our country’s legal systems,especially on tax.Proceedingfrom the basic features of C2C E-Commence and combined with the currentsituation of C2C E-Commence, the writer starts his discussions on whether tax fromC2C E-Commence should be exacted, whether new duties should be laid on andhow to implement the actual taxation, by methods of comparison and analysis, andbrings to the conclusion that tax on C2C E-Commence should be laid on but in theform of an add-on to the legal system of taxation, and given certain tax preference.This paper has four parts.The first part is about the basis including characters、classification taxablity、necessity and whether to impose new tax category. Aboveall,the characters and classification should be introduced.C2C E-Commence cannotbe imposed if it is not taxable.Also,C2C E-Commence should be imposednecessarily.The last section is the discussion of new tax category.The second part is the reasons why C2C E-Commence has not be imposednow.The writer try to expose the reasons on the basis of analysis.The third part is suggestion of the problem that solve how to impose C2C E-Commence.The writer point out two sides of the advice including legislative sideand institutional side.There are several aspects that writer explains.These researchesare workable and practical.The last part is the ending of the total thesis.The writer conclude threeviewpoints.One is that C2C E-Commence should be imposed.One is that C2C E-Commence does not have to set up a new kind of taxation.The last one is C2C E-Commence should have tax preference.And the purpose of this thesis is that wishfor preparation of taxation of C2C E-Commence.