Reseach On VAT Legal Issues In E-commerce C2C Mode

E-commerce C2 Crefers to the e-commerce transaction behavior among individual consumers.With the continuous development of the e-commerce C2 C,Chinese taxation legal system has a certain lag.Based on the analysis of the realistic background of e-commerce C2 C mode,this paper puts forward three questions of the e-commerce C2 C mode,"tax feasibility,how to collect and anti-tax avoidance",analyzes the proposed problems,interprets the legal provisions,and then puts forward suggestions to improve the relevant legal system.E-commerce C2 C mode of VAT taxability.The taxable thinking about the VAT of E-commerce C2 C mode stems from the taxation status and the lack of tax law.In addition,The United States and the European Union have very different choices on whether to collect VAT on the e-commerce C2 C model.The United States does not collect VAT,while the European Union advocates that.Based on the comparison of the tax legal systems in the United States and the European Union and combined the actual situation of Chinese commerce C2 C mode,this paper puts forward the theoretical and practical basis for the taxable VAT of Chinese commerce C2 C mode.E-commerce C2 C mode of VAT collection.In terms of the collection of VAT in the C2 C mode of e-commerce,tax authorities are faced with difficulties in the collection of virtual business mode,not invoice,and fuzzy tax payment.The current legal system of VAT revenue needs to be further improved,and it is difficult to determine the subject of tax payment,the scope of collection,and the tax rate.This paper focus on the three elements of taxation,combining the three elements of taxation and the traditional entity industry tax registration declaration procedure,this paper puts forward e-commerce C2 C mode of VAT collection suggestions to ensure the orderly collection of tax.E-commerce C2 C mode of VAT anti-avoidance researching.The current situation of the C2 C mode of e-commerce in China is not optimistic.This paper compares the anti-tax avoidance of e-commerce C2 C mode and that in the traditional entity industry,in contrast to the European Union,Japan,South Korea and other e-commerce C2 C mode of VAT anti-tax avoidance content,combined with Chinese national conditions to learn from foreign countries' experience.On this basis,the author puts forward some suggestions,including improving the legal provisions of tax avoidance accountability,strengthening the information cooperation among the third-party platform,establishing and improving the tax credit investigation files.