The Study On C2C Tax Legislation Of China

With the progressions of information technology,the e-commerce is developing rapidly in China.The statistics analysis show that the customers of shopping online are 374 million till to June 2015.Moreover,359 million customers are using online payment and the proportion of online payment users approach to 53.7%.Because of the hidden rule of "no invoice,no tax",tax evasion usually happens in C2C e-commerce.Although the online shopping is a new way of selling,the essence is still same as the entity shop.That is,exchange products and services with money.According to relevant laws and regulations in China,all the transaction should pay taxes to the state as well as supervise by the functional departments.With the incomplete statistics,almost 100 billion RMB unpaid taxes exist in C2C e-commerce because of the incomplete taxation law and regulations in China.Lack of the relevant laws and regulations of C2C e-commerce,the functional departments could not levy taxes in an efficient and safety way as well as disfavor to the development of C2C e-commerce.Thus,the necessity and urgency of C2C tax legislation should be certainly concerned.According to the successful experiences of other developed countries,such as America,Canada,Singapore,Japan,Korea etc.All of these countries have the relevant laws and regulations of C2C e-commerce.Therefore,it is necessary to set up a taxation law and regulation for e-commerce transactions in China.Meanwhile,the balance and fair between substantial economy and e-commerce should be considered.Several problems are existing in the current Chinese tax system,such as the difficulties of taxation in C2C e-commerce,the improper regulation of taxation in C2C e-commerce etc.Thus,our research focuses on the C2C e-commerce activities and analyzes e-commerce taxation system in developed countries.The principles are no new taxes covered C2C e-commerce and the C2C definition and scope of taxation elements should also be confirmed.Furthermore,the system of online electronic tax registration should be employed and the form of e-commerce taxation certificate need to be determine.The preferential tax policy should be also established.Finally,the consummate system of C2C tax collection and administration will be build up in our country.