Research On Tax Administratron Of C2C Commerce

With the acceleration of economic globalization,the online trading market has become the focus of competing.E-commerce,as a new commodity operations and transactions,which also represents the way of future development of trade mode,will not only change the existing business model,but also inevitably make far-reaching impact on economic globalization and socio-economic structural changes.RWith the accelerating pace of economic globalization,e-commerce,regarded as the “new engine of economic growth in Twenty-first Century",has gone across the national boundaries and become an important force in the international market.It is like a stormtrooper,which overcomes the trade barriers between countries.The rapid development of e-commerce and the level of internationalisation,has brought great changes to people's lives,making purchase-goods-in-door possible,and led to the development of related industries.However,e-commerce is an Internet trading,which challenges the traditional tax collection and management.China has surpassed U.S.and become the world's largest online trading market in2013 with the number of e-commerce transactions of more than 10 trillion yuan.The number has raised to approximately 16.4 trillion yuan by 2015,increasing 22.7% over last year.online shopping market transactions reached 3.8 trillion in 2015 in China,representing an increase of 36.2%,which continued to maintain a steady level of growth.The trade size of C2C was about 2 trillion yuan in Chinese online shoping market in2015,with the features of large size of market and complete category of features,and large space of future development.A series of data show a good momentum and great potential of development of C2C online shopping platform.Through a third party of trading platform the parties operate transactions in the virtual space,which not only brings a rapid electronic trading and convenience,but also bring a series of legal issues,such as legal liability on the platform providers,network consumer protection,platform operators user rights protection,electronic payment financial regulation,tax regulation..Based on these,through researching and analyzing the existing taxation issues of C2C e-commerce,the paper tries to solve the problems of tax loss and unfair tax burden of C2C e-commerce due to lack of relevant laws consumer protection,protection of the operator's legitimate rights and interests,financial regulation of electronic payment,tax regulation and other legal issues.It also offers some practical advices on improving the legal system of C2C e-commerce taxation and the way of tax collection andadministration.This paper consists of five parts.The first part is the introduction,which reviews the relevant research results at home and abroad,and presents the research methods and innovation and shortcomings.The second part is the theoretical section,which introduces the concept of e-commerce and C2C,classification and characteristics,the development status of China's C2C e-commerce,the e-commerce features and provides the theoretical basis of its taxation.The third part of policy analysis section of this paper presents the problems of tax administration of C2C e-commerce and the challenges to the traditional tax collection.It analyzes the related research on the C2C e-commerce taxation collection and practices of United States,European Union,international organizations.The fourth part is a policy recommendations section which provides the viewpoint that,under the existing tax system,we should make current our tax system as theory support and the Chinese e-commerce market statistics as data support,without violating the principles of equity and efficiency and no more new taxes.Tax department should amend the current tax collection on the basis of the features of C2C e-commerce transactions,virtualization,personalisation,internationalisation and electronic money payment.Moreover,Tax departments should also improve the level of their own informationisation,modernisation,professional level,to establish a specialized research team of C2C e-commerce tax collection and management,and to develop e-commerce software and electronic tax invoices automatic tax system to adapt to the C2C e-commerce tax collection Claim.