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Research On The Tax Loss Of C2C E-commerce And The Countermeasures Of Tax Collection And Management

Posted on:2018-03-10Degree:MasterType:Thesis
Country:ChinaCandidate:T JiangFull Text:PDF
GTID:2359330536459201Subject:Taxation
Abstract/Summary:PDF Full Text Request
With the development of Chinese economy,the network has gradually entered the villages and towns,it means that online trading is bound to have a further expansion.It promotes the development of the express delivery industry,meanwhile,the express delivery industry feedback in the development of online trading to some extent.The coordinated development of the two will enhance the online trading experience of sellers and buyers,making local businesses throughout China and even overseas,and consumers can choose the sellers,it will no longer be limited to the object.The development of science and technology products makes the usage of notebook,intelligent mobile phone,tablet computer and so on easily to be mastered for common people.The convenience of the operation and the profits,low cost characteristics of the online transactions have prompted the personal online transactions.However,for this part of the transaction to tax is a black hole in the tax law,there is a major difference between C2 C and the tax administration of B2 B and B2 C,namely it cannot use tax criteria to determine the place of tax payment,taxpayers and tax object.In this paper,we introduce the C2 C e-commerce's tax revenue management challenges because of its tarsaction characteristics.The key problem to be solved in this paper is to find out ways and methods to get rid of the bottleneck of collection and management,and can be successfully docked with the C2 C internationalization mode.
Keywords/Search Tags:C2C Electronic Commerce, Tax loss, Challenge, Collection and Management Countermeasures
PDF Full Text Request
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