Research On The Tax Collection And Management Of C2C E-commerce In China

At present,with the rapid growth of Internet information technology,along with its deep integration with traditional industries,opened an opportunity for an emerging business model,which is called "Internet+".In the "Internet+business" mode of integration,electronic commerce is rising.Because the electronic commerce carries out the purchase and sale behavior through the Internet,does not subject to the time zone and the region limit,It makes the purchase easier,the transaction costs of both parties are also saved and a more profitable return is obtained.Therefore,in recent years,China's e-commerce development momentum is strong,the scale of transactions quickly climbed.According to the data monitoring of the e-commerce research center and the survey of the e-commerce trading platform of the national bureau of statistics,China's e-commerce transactions reached 29.16 trillion yuan in 2017,up 11.7 percent year-on-year.According to different transaction subjects,this paper divides e-commerce into three models:B2C model(Business to Consumer),B2Bmodel(Business to Business),C2C model(Consumer to Consumer),The B2C and B2B trade mainly for the enterprise,there are industrial and commercial,tax and other departments of supervision,them transaction activity is more standard and tax compliance is higher.However,the subject of C2C model is an individual with low tax compliance.According to the 2017 China online retail market data monitoring report,by the end of 2017,the number of shopping users in China reached 533 million,online retail market transactions reached 7175.1 billion yuan,However,due to various reasons,such as lack of system,difficulty in supervision,lack of access to transaction information,and weak public awareness of paying taxes,tax authorities have led to the loss of huge national taxes,therefore,effective tax collection and management for e-commerce is imminent.In terms of the collection and management of e-commerce tax,China can learn from the taxation systems and management methods of developed countries such as the United States and Japan,according to the existing tax system and the actual situation in our country C2C electronic commerce tax administration,and support the development of C2C e-commerce.This paper expounds and analyzes the development status,practical characteristics and difficulties in tax administration of China's C2C e-commerce,and draws lessons from the practices of other countries,From the following five aspects,put forward countermeasures for the management of tax revenue of C2C in China:The first is to improve the system and laws on the tax collection and management of e-commerce to provide the system foundation and legal guarantee for the tax collection and management of e-commerce;The second is building the electronic revenue service;The third is to use a big data platform to set up information sharing mechanisms;The fourth,we will increase publicity and raise the awareness of taxpayers to pay taxes in accordance with the law;The fifth,doing the preparatory work before the tax.