Research On C2C E-commerce Tax Collection And Management Under The Background Of "Internet +"

At present,the rapid growth of Internet information technology,along with its deep integration with traditional industries,opened up an opportunity for an emerging business model,which is called “Internet +”.The model of "Internet +business" has led to the rise of E-commerce.With E-commerce,buying and selling activities are carried out over the Internet.One of the advantages is that the business is no longer restricted by specific location and opening hours,which makes it much convenient for customers.Also,it lowers the transactions costs for both sides,so that business could enjoy higher profit.Therefore,China's E-commerce presence expand rapidly in recent years with transaction volume rising dramatically.In 2016,transactions through e-commerce reached 22.97 trillion yuan.In this paper,E-commerce is classified into three categories based on the nature of the participants,which are Business-to-Consumer(B2C)model,Business-to-Business(B2B)model,and Consumer-to-Consumer(C2C)model.Among the three categories,participants of B2 C and B2 B models are mainly enterprises,which are under supervision of tax and other regulation departments,so that their tax compliance level is relatively high.However,participants of C2 C model are individuals,and their tax compliance is relatively low.Because of the difficulty in accessing their transaction data,increasing tax compliance for C2 C participants is a challenge for the tax department.In 2015,China's online shopping reached 3.8 trillion yuan,of which C2 C accounted for 48.1%,with transactions amounted to 1.83 trillion yuan.In order to ensure that tax are not avoided or evaded,it is essential to strengthen the regulation and execution of tax collection for participants of C2 C.Currently,the tax department is facing the following challenges in tax collection for C2 C participants: lack of tax rule and management system,difficulty in supervision,missing effective way to access information,low tax remittance awareness of the public,etc,which led to huge loss of tax.According to the estimates from relevant departments,tax evasion is for about 53.153 billion yuan to74.792 billion yuan from C2 C transactions in 2016,which causes a serious damageto the fair and neutral tax system.China could learn some experience of E-commerce tax system and collection methods from the United States,the European Union and other developed countries.Firstly,the government should have a firm and clear attitude on tax collection.Secondly,tax departments should combine the existing tax system and come up with effective collection methods on C2 C E-commerce.Thirdly,the government should actively support the development and growth of C2 C E-commerce.This paper analyzes the characteristics of China's C2 C E-commerce,its development situation,the difficulties faced by tax departments and the practice of other countries.It comes up with strategies of improving C2 C E-commerce tax compliance from four aspects.The first is to introduce C2 C E-commerce taxation system and management approach;second is to establish information sharing mechanism and big data platform;third is to strengthen the tax remittance awareness of the public;forth is to build and improve the internal management system for the tax department.