对我国电子商务C2C网店模式的纳税建立研究

近年,我国电子商务快速发展,网络购物交易额越来越大,对C2C电子商务模式征税受到各方关注。事实上,税法为C2C电子商务征税提供了法律依据;税收公平原则也要求对C2C网店进行征税;为了规范网购市场,促进电子商务健康发展,对C2C网店征税亦是必然发展结果。我国建立C2C网店的纳税模式,宜减免小微网店税负;科学制定C2C网络交易税征收法规和方法;规范网络发票流程,实行委托网络交易平台代扣代缴税款制度。

Taxation on C2C Online Stores in China

In recent years,E-commerce pattern C2C has attracted the attention of all relative parties as the sum of online business transactions is getting bigger with the boom of E-commerce in China.In fact,levying taxes from C2C online stores having legal basis provided by the taxation law,is the requirement of tax equity principle,and is an inevitable measure to regularize the online market and boost the healthy development of E-commerce.To set up a C2C tax payment pattern,the government should reduce or exempt the tax burden on small and micro online stores,formulate scientific C2C transaction tax collection regulations and methods,standardize the online invoicing procedure,and entrust online transaction platforms to withhold and remit tax.