Research On C2C E-commerce Model’s Tax Compliance Problem Under The Background Of E-commerce Law

E-commerce has sprung up in China since the early 1990 s,and its scale of development has been expanding constantly: from 2008 to 2018,the overall transaction scale of China’s e-commerce market has increased from 3.1 trillion to 32.5 trillion.C2 C e-commerce mode,that is,the online retail transaction mode between individuals,as one of the main modes of e-commerce online retail in China,is one of the most closely related modes with high public participation.Compared with the entity stores and B2 C e-commerce model of standardized tax management,C2 C e-commerce model has not been included in the financial and tax management system of our country since the beginning,and the standardized development of C2 C e-commerce model has become increasingly significant.On August 31,2018,China’s first law on e-commerce,e-commerce law of the people’s Republic of China(hereinafter referred to as "e-commerce law"),was adopted by the National People’s Congress and shall come into force as of January 1,2019.For the first time,the law clearly states that "e-commerce operators should perform their tax obligations and enjoy tax preferences in accordance with the law".At the same time,on December 3,2018,China’s State Administration of market supervision,in cooperation with the e-commerce law,issued the opinions on completing the registration of e-commerce operators.This paper takes the latest law as an opportunity,under the background of the new law and new provisions,chooses Taobao,the most representative small and medium-sized seller website of C2 C e-commerce model in China,as an example,and discusses how to effectively bring the C2 C e-commerce model tax source into the normal financial and tax management system of our country from the perspective of the tax department.So as to further maintain the order of fair competition in the market,improve the overall tax compliance of China’s e-commerce,improve the overall management of China’s tax sources,and work together with the government and market regulatory authorities to escort the development of China’s C2 C e-commerce.In view of the tax compliance problem of "Taobao" C2 C e-business model,this paper mainly uses literature review,comparative analysis,data measurement algorithm and case analysis to study: Based on the elaboration of the basic concepts and related theories,this paper analyzes the current situation andthe necessity of "Taobao" C2 C e-business model’s tax compliance and "tax ability",through the comparison with the actual situation Compared with the current situation of B2 C e-commerce model,the article analyzes the necessity and feasibility of C2 C e-commerce model in tax compliance management from three aspects: legal,reasonable and reasonable.Then according to the current situation of tax compliance of "Taobao" C2 C e-business model,this paper analyzes the existing tax compliance problems of "Taobao" C2 C e-business model through data calculation,case analysis and other methods,and finds that the existing problems include tax evasion,speculative operation,unfair tax burden and lack of credit.Then,it explores the reasons for the problems,from subjective factors to objective factors,from the awareness of tax compliance to the formulation of laws and regulations,from the tax regulatory system to the platform credit management and other aspects,and analyzes the tax compliance factors that hinder the individual operation of "Taobao" C2 C e-commerce model.Finally,on the basis of summing up and combing the beneficial experience of foreign countries,combined with the characteristics of China’s C2 C e-commerce model and the problems and reasons analyzed above,in order to solve the tax compliance problem of China’s "Taobao" C2 C e-commerce model,this paper proposes to improve the C2 C e-commerce model self-employed tax compliance awareness,improve the supporting tax laws and regulations of the e-commerce law,and build Corresponding suggestions such as "the whole process" of tax supervision and "incentive mechanism" of tax compliance.The innovation of this paper is to put forward some suggestions on the implementation of tax compliance,and try to build a credit rating evaluation system that integrates the "Taobao credit rating" system of "Taobao" C2 C e-commerce model with the "tax credit rating" system of tax authorities,so as to become a new regulatory means,and to explore the innovative way of tax compliance management of C2 C e-commerce model in China.