Research On Tax Collection And Management Of Chinese "C2C" E-commerce

Under the background of "Internet +",Chinese e-commerce has developed a lot,which is gradually becoming a new form and the main driving force of economics in China.Just because the C2 C e-commerce has many characteristics such as transaction virtualization,paperless and digitization,the present tax collection and administration mechanism which based on the traditional business model has difficulty in dealing with the C2 C e-commerce taxation regulation because the e-commerce What’s more,the tax loss of C2 C e-commerce is becoming more serious,and the unfair competition in market economy caused by tax loss is also becoming more terrible.Therefore,it takes C2 C e-commerce tax administration as the research object,and it analyzes the actuality,problems in China’s C2 C e-commerce tax administration through the use of literature research,data analysis and inductive summary method in order to optimize the mechanism of C2 C e-commerce tax collection and management.First of all,it analyses the development of Chinese C2 C e-commerce,the tax erosion,the actuality of tax administration,and then finds that there are many challenges.Secondly,according to the establishment of C2 C e-commerce tax collection and management analysis framework,it systematically analyses the current legal system,implementation system and supporting measures of tax collection and administration of C2 C e-commerce in China,and deeply discusses the existing restrictive factors and analyze the reason of the problem from the perspective of information asymmetry.Among them,the legal system is respectively analyzed from three perspectives: substantive tax law,procedural tax law,social law.The tax administration system is analyzed from the process of tax administration and the configuration required by tax administration.Social supporting measures are analyzed from three perspectives: social masses,other government departments and third-party organizations.Thirdly,draw lessons from foreign C2 C e-commerce tax collection and management experience to get relevant enlightenment.Finally,on the basis of relevant theories,combined with the current practice,it offers some suggestions on the optimization of China’s C2 C e-commerce tax administration from three aspects:accelerating the improvement of relevant tax laws and regulations,strengthening the tax administration system,and promoting the social supporting facilities.It provides theoretical guidance and practical reference for improving Chinese C2 C e-commerce tax administration.There are three possible innovations: First,this paper mainly studies the tax collection and management of e-commerce for the C2 C model,which is more specific than the research on the overall tax collection and management of e-commerce;It is more hierarchical and logical to analyze the problems in tax administration from the perspective of C2 C e-commerce taxation legal system,tax collection and management system,and taxation supporting measures.More actionable comments and suggestions.