Research on e-commerce taxation in C2C model

摘要

With the continuous development of the world "+" Internet era, the management mode of electronic commerce is more and more popular and attention, become a break traditional management mode of fresh, has a great development potential and activity. Since 2015, China's online retail sales have ranked first in the world. E-commerce, though immature, has been able to become a model of economic growth comparable to that of traditional real economy. However, there are still many problems on the tax issue of e-commerce. In this paper, starting from the basic theory of e-commerce tax collection and administration, through a tax on C2C mode in our country to study the problems arising from the substantive law and procedural legislation, put forward the Suggestions of perfecting our country's tax problems C2C mode.