C2C e-commerce tax issues

This paper analyzes the

C2C online retail behavior of tax impact to the development of China’s C2C e-commerce, pointed out the existence of the C2C electronic commerce tax collection and management problems, put forward a C2C online retail tax solution.

iResearch survey data show that in 2007 the scale of China’s C2C transactions reached 51 billion 800 million yuan, from 2002 to date, the rapid development of China’s C2C e-commerce, transaction size has maintained a growth rate of more than two digits. At the same time, there are many problems in the rapid development of C2C e-commerce. Following the country’s first individual by taobao.com trading tax evasion case after the verdict, the city of Beijing in the second half of 2007 formulated the "Regulations" to promote informatization in Beijing City, the twenty-sixth provisions of the second paragraph, from the beginning of December 1, 2007, Beijing individual Internet users shop must obtain a business license on the Internet, but there is no specific content.

March 6, 2008, the Beijing Municipal Bureau of industry and Commerce announced the implementation of the Beijing Municipal Information Promotion regulations to strengthen the supervision and management of e-commerce advice (Draft), to the community for comments. The draft of the second paragraph of article twenty-sixth of the refinement, clearly pointed out that the online business does not need 3 conditions for the license, including personal shop sale, replacement items for personal use on the Internet, and not for profit, can not do as. This draft gives rise to C2C trading platform for e-commerce enterprises (hereinafter referred to as C2C platform enterprise) and the Internet in the online shop of individual users (hereinafter referred to as online personal sellers) of widespread concern.

The influence of

1 and C2C e-commerce taxation on the development of C2C e-commerce in China

first, carries on the analysis from the angle of personal seller online, online shop shop has the advantages of simple process, the advantages of low cost, so it has attracted many individual Internet users, including students, working-class, laid-off workers and individual industrial and commercial households in the online shop business. However, the provisions of the online shop for business license to increase the flow of online shop. In addition, according to the present provisions of the State Administration of Taxation, tax basis of our personal online sellers is "individual industrial and commercial households fixed tax collection and management methods", according to the way, whether the seller is selling goods regularly to pay certain taxes, increase the cost of online shop. Therefore, if in accordance with the current tax collection and management measures to require individuals to apply for business licenses online and pay the relevant taxes and fees, will combat the enthusiasm of Internet users online shop.

secondly, from the perspective of C2C platform enterprise. At present, China’s main C2C platform for free Internet users to set up a platform for online users, thus attracting a large number of users, which is one of the reasons for the rapid development of C2C platform companies. If the enthusiasm of individual sellers online hit, C2C platform users will reduce the number of enterprises will inevitably affect the development of C2C platform itself. Although the scale of China’s C2C e-commerce transactions