Research On The Administration Of C2C E-Commerece Tax

In 21 st century,China's e-commerce took the Internet high-speed train,looking back on its March,c2 c E-commerce model is the beginning of China's e-commerce,people in the forum,the community,BBS on the sale of their own idle goods,online "salted fish" as the initial c2 c of the electric business platform.At the end of 2017 China c2 c Electricity Business Network,"China's 2017-year newspaper," according to data statistics show,as of the end of December 2017,the number of c2 c stores nationwide has more than 20 million,taobao characteristics of the shop breakthrough 100,000.In the annual cat "11 Global Carnival",2017 China's turnover has exceeded 168.2 billion,2017 by netizens called "net red Year" Taobao "net Red" shopkeeper,the highest annual income has exceeded more than 30 million yuan.The internet has been deep into people's lives,relying on the Internet E-commerce model is also increasingly affecting the people's way of life,not only that,with the in-depth popularization of mobile interconnection,China's economic operating mode is also undergoing profound changes,each ordinary people have a clear feeling.In the c2 c of the growing power of today,in addition to bringing us great convenience and joy,and some of the problems that have come to haunt the social progress and development,we should objectively and scientifically analyze and judge this new economic model,and actively overcome the negative impact of its development.From the point of view of national economic operation,the huge economic profits brought by each country area will not be neglected,and its tax contribution is related to the health of economic development.In our country,the current collection and management system has not been designed to keep pace with the development of C2 C,the tax authorities on the c2 c of the issue of the management of electricity dealers still stay in the direction of principled advice,not from the specific policies issued,measures to implement and other aspects of the c2 c on the issue of the management of Many domestic researchers worry that,because the existing management policy for the C2 C field of blank administration,on the one hand,will aggravate the tax loss,reduce revenue,more serious is that this unreasonable tax system will damage the principle of tax fairness,is the loss of neutral tax revenue,resulting in the offline economy.In order to better serve the healthy and sustainable development of economy and promote the development of economic law,in the 19 grand victory,the state made it clear that it should further deepen the construction of fiscal and taxation system and better serve the market economy development.This is the important time node of China's fiscal and taxation system reform,and it should be a new opportunity for China to further improve the tax collection and management.In view of this,this article chooses Jiangsu Province has "the Taobao small town" the said Feng,this paper compares the C2 C electric quotient in county area,emphatically analyzes the development situation of c2 c in Fengxian,the characteristics of the industry,and the related problems and reasons existing in the policy setting of C2 C e-commerce management in our country,and puts forward the corresponding countermeasures.At present,the development of C2 C is swift and violent,but there are some problems in tax collection,such as vague subject information,unclear tax object,confusion of jurisdiction division and backwardness of Levy and management model.In addition,this paper also studies the characteristics of the taxation policies of the European Union,the United States,Japan and other advanced countries,and attempts to provide experience and lessons for the c2 c of China.Finally,this article from the perfect c2 c e-commerce tax information construction,efficient access to E-commerce registration information,improve the C2 C model E-commerce tax collection and management system,vigorously promote electronic vouchers,to achieve efficient electronic tax supervision,integration of digital platform resources,the use of credit ratings to standardize tax behavior,The countermeasures and suggestions for c2 c to strengthen the propaganda of tax collection and management and to improve the tax compliance.This paper puts forward some suggestions on tax collection and management of C2 C in China.