C2C Model In China Under The E-commerce Taxation Problem Research

With the popularization of the computer application and the rising of the network technology, the problem of electronic commerce has attracted more and more attention. As a model of electronic commerce, C2 C is more and more widely accepted by all circles of society. Under the background of this era, the problem of tax collection and administration of electronic commerce has become increasingly prominent. This article is along this line of thought and the layer by layer.In addition to the introduction, this paper is divided into four parts. First is to introduce the theoretical basis of the tax of electronic commerce in C2 C mode. From the perspective of the social impact of analysis the tax revenue of the mode, then further from the collection system, collection and management principle, management system angle of the mode of tax collection and management problems are analyzed; second, analyzes current situation and the problems existing in the C2 C e-commerce of our country electronic commerce taxation management. On the current situation, mainly from the legislative point of view. As far as the problem is concerned, it is mainly from three aspects, which are the lack of the main body status of the tax revenue, the lack of monitoring of the source of tax revenue, and the loss of tax revenue. Three is to explain the experience of tax collection and management of C2 C e-commerce in foreign countries and Its Enlightenment to China. Is mainly summarized through evolution and development of the United States, the European Union, the international e-commerce development rapidly developed countries or organizations of the tax policy, absorbing the experience of the world’s major developed countries and organizations in the e-commerce tax policy and tax collection and management, and the revelation of the C2 C e-commerce of our country electronic commerce taxation problem. The fourth is to fully draw on the international experience and lessons based on, from the basic tax system, collection the three aspects of management system, auditing system is proposed to adapt the C2 C e-commerce of our country electronic commerce taxation policies for the development of countermeasures and suggestions.From the whole article, this paper along the analysis and solve the problems in this vein drop layer to promote. The first part is to put forward the problem, the three, the second part is the analysis of the problem, the fourth part is to solve the problem.