Research On Tax Collection And Management Of C2C Mode In Online Trading

With the continuous deepening of global economic integration and the comprehensive popularization of Internet technology,network transactions have been greatly developed.In 2015,China's online shopping through the crowd has reached 410 million,of which 35 years of age young people to the proportion of online shopping to 77%,total consumption of the network accounted for 15%of total personal consumption,which shows online shopping has been Has become a mainstream trading.Network transactions by transaction type can be divided into B2B,B2C,C2C and other means,of which B2B and B2C because the seller is the enterprise,its tax is no doubt.But for the C2C model,because the seller is an individual,there is no business registration and tax registration,the current tax law does not have specific,clear provisions for regulation,plus some other livelihood considerations,the existence of a certain controversy.The author tries to analyze the basis of C2C model taxation based on the case of taxation of "Tongtongwu" in Shanghai in 2007 and the case of "1%of my tax" in Wuhan in 2011,The problems and difficulties in the taxation of the C2C model of trade,and the different studies on the taxation of online transactions both at home and abroad,the paper puts forward some suggestions on perfecting the tax collection and management of the C2C model.