Research On The Legislation Of C2C E-business Tax Collection

Model of C2C e-commerce has developed rapidly, but legal system has not beenbuilt in our country, especially the taxation law system. In this paper, starting from thegeneral principles of the mode of C2C e-commerce, through comparative analysis,combining the present situation of the mode of C2C e-commerce, discussed whether C2Celectronic commerce should be taxed, and how to collect tax, finally it is concluded thatin the current tax law system to add new content in order to achieve C2C e-commercetaxation.This article is divided into three parts. The first part is about the basis of C2Ce-commerce tax analysis, including the definition, classification, taxability, necessity,and C2C e-commerce will face the challenge of tax collection and administration. First ofall, made a basic introduction for the meaning and various types of C2C e-commerce.Second, from principles, law, technology and economy four aspects to discuss thetaxability of C2C e-commerce, and from three aspects demonstrates the inevitable ofC2C e-commerce tax collection. Taxability is the theory premise of tax collection, onlyC2C e-commerce has taxability, the tax authority can imposed on them. Inevitabilityargument is more affirmation of the theoretical and practical significance of this topic.Finally, from all aspects, and various angles respectively expound the challenges of C2Ce-commerce tax faced.The second part mainly discusses the representative international organizations andcountries in the world of C2C e-commerce tax collection and administrationcountermeasures, including the European Union, the organization for economicco-operation and development, the United States and India, hope to find method thatworth to draw lessons in our country from the advanced experience in the world.The third part is the construction of C2C e-commerce tax collection andadministration law system, made a system design from jurisdiction, tax, tax management,tax collection and tax examination five aspects. The author try to design a set ofcomprehensive model and feasible countermeasures of C2C e-commerce tax collectionand administration, but does not mean a C2C electronic commerce tax administration lawshould be made. Because of C2C e-commerce taxation and tax jurisdiction has muchrepetition with traditional trade tax. It is unnecessary to enact a new law, simply make a slightly modify on the basis of the existing legal system, add the content of the C2Ce-commerce, to perfection the tax collection and administration system.