Research On The Tax Collection And Administration System Of C2C Overseas Purchasing Agent Business

In recent years,China’s online overseas purchasing agent business has grown rapidly and has become an economic force that cannot be ignored.However,overseas purchasing agent business grows rapidly at the cost of billions of tax losses.The world has been transited into information age while China’s supervision of C2 C overseas purchasing agent business is relatively lagging behind.The laws and regulations on tax collection and administration are imperfect,which not only makes it hard to protect the consumers’ rights and interests,but also leads to unfair competition for traditional offline business and loss of tax revenue which is the most important.Therefore,this paper emphasizes on the problems of tax collection and administration system of C2 C overseas purchasing agent business,comparing it with the foreign related legal system,and puts forward concrete suggestions on how to improve the tax collection and administration system of C2 C overseas purchasing agent business from the perspective of the stage on custom entry,marketing and tax-related information acquisition.This paper combs the status quo of tax collection and administration system of China’s C2 C overseas purchasing agent business by using the method of literature research,comparative analysis and case analysis to study the existing problems,and presents the author’s reflection and suggestions.In addition to the introduction and conclusion,there are five parts.The first part introduce the basic issues of tax collection of C2 C overseas purchasing agent business.This part mainly introduces the concept,characteristics and classification of C2 C overseas purchasing agent business,and analyzes its taxability,which lays a theoretical foundation for the following specific elaboration.The second part is to comb the status quo of the tax collection and administration system of C2 C overseas purchasing agent business.This part introduces the main stage of C2 C overseas purchasing agent business,the different tax involved,the impact on the collection of different taxes caused by it,and combs the relevant tax system,which lays the foundation for the later analysis.In the third part,the “Shan’s illegal overseas purchasing agent business case”was studied to analyze the problems of tax collection and administration system of C2 C model overseas purchasing agent business from the perspectives of differentstage of customs entry,marketing and tax-related information acquisition.The specific problems include the imperfection of tax legislation,insufficient platform supervision,and imperfect tax-related information sharing system.The fourth part introduces the foreign legal syetem on tax collection and administration of C2 C overseas purchasing agent business and its enlightenment to China.Specifically speaking,it includes the relevant legal system of the importation of self-use articles,the value-added tax of digital products,electronic customs,and tax-related information acquisition.Based on this,the experience of improving the tax collection and administration system of C2 C overseas purchasing agent business was obtained to provide a better reference on the improvent of China’s tax collection and administration system of C2 C overseas purchasing agent business.The fifth part puts forward suggestions for improving China’s tax collection and administration system of C2 C overseas purchasing agent business.Based on the above analysis of the existing problems in China’s tax collection and administration system of C2 C overseas purchasing agent business,combined with the experience and enlightenment of foreign countries’ relevant legal systems,the paper puts forward concrete suggestions from the perspectives of different stage of customs entry,marketing and tax-related information sharing.