The Study Of Tax Collection And Management Of TB And JD Mall

With the continuing development of Internet in China, Chinese electronic commerce has been growing synchronously since 21st century, among which Taobao in C2C model and Jingdong in B2C model are the fastest developed ones. Numerous reasons cause the prosperous business in e-commerce, while the most attracting factor is its comparatively low price.The business model and the way of shopping of electronic commerce are hotly discussed in recent years because of the close relationship between them and the public life. At the mean time, problems such as whether e-commerce occupies national source or whether e-stores pay taxes according to law emerged behind the high industrial profits. Levy the tax is not only be restricted to post-mortem supervision of e-commercial trade, back tax, etc., but also relates to the improvements of e-commercial laws and the modification of local tax collection ways.This essay will find some problems in e-commerce through comparing the tax analyses between the two e-commerce models in Chinese two giant e-commerce platforms. And there are some advises will be given.This essay is composed of five chapters:The first chapter is the introduction of the paper, which consists of three parts. This chapter is going to introduce the background and the startingpoint--e-commerce is thriving now, but there are many tax problems of it appear. Also, this chapter states the meaning of the research and the innovation of this paper.Chapter two is the beginning of the main part. This chapter explain the definition of C2C model and B2C model e-commerce, meanwhile illustrates the actual situation of the two e-commerce model through datum. And laying the ground for next chapter.Chapter three mainly analyses the actual cases, like TB store and JD e-shopping mall,so that can realize the taxation scale of the two cases.Chapter four is the core of this paper, which is going to analysis the practical problems of the two model e-commerce furtherly. And using the experience of other countries for reference based on previous chapters to prove that taxing on e-commerce is imperatively. Then propound some suggestions on these problems.The last chapter is the conclusion of this paper. It emphasizes the viewpoint of this essay and express the optimistic future of the tax on e-commerce.