Research On Problems And Countermeasures Of E-commerce Tax Collection In China Under C2C Model

With the development of scientific information technology,human into the information age.The popularity and development of Internet technology,through the network transactions-e-commerce,has become a new trade model.Our government complied with the wave of knowledge economy and globalization strategy and strongly supported enterprise informationization.E-commerce has thus gained more recognition and respect from people in China.In China's many electric business enterprises,Alibaba a dominance of its Taobao control of China's more than Bacheng C2 C e-commerce market,C2 C e-commerce is the main shopping platform.However,from the perspective of the whole society,the current contradiction between the development of e-commerce and the development of its tax legislation is deepening.The existing laws and regulations are difficult to adapt to the development of e-commerce and so on.Business Tax Legislation.International,The United States,the European Union,Japan and many other countries and organizations have long explored this and developed relevant systems that are in line with their own national conditions.At present,China's law does not impose duty-free treatment on C2 C e-commerce,but allows it to not register industrial and commercial.A large number of C2 C individual merchant tax sources were lost.In addition,the number of C2 C e-commerce providers is huge,and the taxation authorities have difficulty in collection and cost.But with the growing size of the C2 C e-commerce market and tax potential,the C2 C tax will be the general trend,and improve the tax collection and management capacity of tax authorities is the fundamental to achieve taxation.Therefore,this study is mainly divided into the following sections.The first is the introduction,which introduces the research background,research methods and significance of the research.The first part of the body is related to the basic theory and related research progress at home and abroad.The second part is the current status of China's e-commerce tax collection and management under the C2 C model.Analyze the issues and analyze the current inadequacies of e-commerce tax collection and management from the aspects of legal system,implementation targets,and collection and management processes,etc.The third part is the causes of the problems in the tax collection and management of C2 C e-commerce in China;It is a reference to the experience of e-commerce taxation in countries outside the region.This chapter mainly analyzes the experience of the relevant systems of e-commerce tax collection in the United States,Britain,Australia,and other countries and provides inspiration to China.The fifth part is based on the C2 C model of China Electronics.Business tax collection and management strategies and suggestions,combined with the current reality,proposes relevant countermeasures and management system recommendations for e-commerce tax collection in China under the C2 C model;at the end,the full text is summarized and forecasted.