c2c 模式下的电子商务税收问题研究 - atlantis press.pdfVIP

Advances in Social Science, Education and Humanities Research, volume 155 2nd International Conference on Humanities Science and Society Development (ICHSSD 2017) Research on e-commerce taxation in C2C model Tiantian Guo1,a, Quanyi Li2,b , Yue Zhang3,c 1Capital University of Economics and Business, Beijing, China 2Capital University of Economics and Business, Beijing, China 3Capital University of Economics and Business, Beijing, China a b c 424320342@, 1335083020@, 769497917@ Key Words ：E-commerce Tax collection management C2C model Abstract. 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, Chinas 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 countrys tax problems C2C mode. C2C 模式下的电子商务税收问题研究 郭田甜 ，李泉怡 ，张悦 1,a 2,b 3,c 1 首都经济贸易大学，丰台区，北京，中国 2 首都经济贸易大学，丰台区，北京，中国 3 首都经济贸易大学，丰台区，北京，中国 a b c 424320342@, 13