201603300928李玉珊-基于C2C模式下电子商务税收征管研究.docx

PAGE\*MERGEFORMATII基于C2C模式下电子商务税收征管研究摘要随着互联网覆盖率的提升，电子商务发展到达了一个新阶段。其中C2C电子商务模式连接了个人与个人之间的商业活动，买卖双方通过线上平台和线下物流就能实施交易。C2C电子商务仍不断创下销售额的新高点，为人们增加就业机会、提供生活便利的同时，也加大了税收征管的难度。因为C2C模式电子商务交易无纸化等特征，税务机关难以确定交易的主体和相关涉税信息，也导致对电子商务税收征管的相关法律漏洞进一步扩大，国家税收流失率逐年上升。本文就我国C2C电子商务的发展现状、税收征管所面临的问题以及欧美等域外国家的实践成效等三个方面进行分析，提出完善相应税收征管研究的策略。关键词：C2C电子商务;税收征管;信息共享ResearchonE-commerceTaxCollectionandManagementBasedonC2CModelAbstractWiththeimprovementofInternetcoverage,thedevelopmentofe-commercehasreachedanewstage.Amongthem,C2Ce-commercemodeconnectsthebusinessactivitiesbetweenindividuals,andthebuyerandthesellercanimplementthetransactionthroughonlineplatformandofflinelogistics.C2Ce-commercecontinuestosetanewhighinsales,whichnotonlyincreasesemploymentopportunitiesandprovidesconvenienceforpeople,butalsoincreasesthedifficultyoftaxcollectionandmanagement.DuetothepaperlesscharacteristicsofC2Ce-commercetransactions,itisdifficultfortaxauthoritiestodeterminethemainbodyoftransactionsandrelatedtaxinformation,whichalsoleadstothefurtherexpansionoftherelevantlegalloopholesine-commercetaxcollectionandmanagement,andthenationaltaxlossrateincreasesyearbyyear.ThispaperanalyzesthecurrentsituationofC2Ce-commerceinChina,theproblemsfacedbytaxcollectionandmanagement,andthepracticaleffectsofforeigncountriessuchasEuropeandtheUnitedStates,andputsforwardstrategiestoimprovethecorrespondingtaxcollectionandmanagementresearch.Keywords:TheC2Ce-commerce;Taxcollectionandadministration;InformationSharing目录TOC\o"1-3"\h\z\uHYPERLINK\l_Toc22196摘要PAGEREF_Toc22196IHYPERLINK\l_Toc8405AbstractPAGEREF_Toc8405IIHYPERLINK\l_Toc2786一、引言PAGEREF_Toc27861HYPERLINK\l_Toc10464（一）研究背景及意义PAGEREF_Toc104641HYPERLINK\l_Toc230801.研究背景PAGEREF_Toc23080