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

Since the first C2C e-commerce platform was established in China 20 years ago,online shopping has became an indispensable part of daily life of residents,but in these 20 years,the tax collection and management of C2C e-commerce model is close to a blank,far behind the development speed of C2C e-commerce model.This problem will not only cause a large loss of tax revenue in the field of C2C e-commerce,but also lead to an unfair market competition between C2C e-commerce model and traditional business model,even other e-commerce models.It is not contribute to the healthy development of the economy.Based on the analysis of the characteristics of C2C e-commerce mode and the present situation of tax collection and management of C2C e-commerce mode in China,this paper finds out the main reasons why tax authorities have not been able to carry out tax collection and management of C2C e-commerce mode for a long time.The reasons are that the government pays little attention to it,the means of informationization are not perfect,and the current tax law is imperfect,laws and regulations are difficult to apply and personnel allocation is inadequate.In order to solve these problems,combine the practical experience of tax collection and management of C2C e-commerce mode in the United States,Japan,the European Union and other countries or regions in recent years.This paper suggests that we should improve the Electronic Commerce Law and tax laws,improve the establishment of institutions,optimize the allocation of personnel,strengthen the means of collection,strengthen law enforcement and internal cooperation,improve the internal supervision and evaluation system,strengthen credit management and tax law publicity and regulations.Establish a set of perfect C2C e-commerce mode tax collection and management system and tax collection and management process,ensure that the national tax collection should be exhausted,standardize the environment of online shopping market,and create conditions for the healthy and sustainable development of China's Internet economy.