Research On Personal Income Tax Collection And Management Of C2C Micro Business

In the current industrial civilization to information civilization history stage,the electricity in the global scope rapid development,and the fastest development in recent years and has been in a grey area of tax law is wechat business,the most rapid development in wechat business is the trading patterns between consumers(C2C wechat business model),which is by far the most from the legal control of a wechat business mode,this article wechat business is only refers to the C2 C wechat business model.In the existing theoretical research,academic research direction is mainly to the electronic commerce tax collection and administration,there are few scholars to study alone,C2 C wechat business because C2 C wechat business different from the traditional mode,e-commerce C2 C wechat business it is the most important characteristics of invisibility of the entire transaction process,traders of the occult,this also means that it is better than traditional e-commerce is difficult to control,this paper will research scope narrowed in C2 C wechat business personal income tax collection and administration of the study.In recent years,the number of employees of wechat business has continued to rise,the scale of market transactions has significantly expanded,and the transaction amount is huge.However,there is a tax gap,which leads to the serious loss of national tax revenue.While it is possible from the implementation of the tax administration law in our country at present,the electronic commerce law,found in the personal income tax law and other laws and regulations for C2 C wechat business basis of indirect tax levy,but because of the lack of clear legal provisions and tax process directly lead to the tax authority is difficult to carry out tax audit,the current C2 C wechat business tax payment way is independent declaration,because registration system and electronic declaration system is not perfect,not implement,result in C2 C wechat business operator’s tax pay cannot monitor,so the tax situation is not very desirable,this is also the traditional electronic commerce industry of unfair treatment.This paper mainly analyzes the problems existing in the current C2 C wechat business individual income tax collection from the aspects of registration system,electronic declaration system,electronic invoice system and tax inspection and puts forward suggestions.The author thinks that first of all,relevant legal policies should be introduced to clarify the legal elemewechat businessof C2 C individual income tax collection.And then establish the tax authorities and social software platform,logistics companies and other multi-platform information sharing mechanism,in the information sharing at the same time also pay attention to the security of platform and user privacy,comprehensive consideration of interests between tax authorities and social platform balance,only to share part of the necessary information related to tax,clear social software platform’s role in the process of the whole tax,the author thinks that the feasibility of the highest social software platform is to make as a tax,mal status,the influence of such minimum;Finally,under the premise of the implementation of relevant legal provisions,information sharing mechanism and registration system,the tax inspection mechanism of tax authorities should be improved.