C2C电子商务模式税收的国际经验借鉴及路径选择

对C2C电子商务模式进行征税,一直饱受热议.在笔者看来,对其征税符合税收公平原则,于相关法律有据可依,且不会影响个人的创业热情,利于税制改革的深化和完善,并在国际上有先例可循.就具体实施措施而言,应明确税收原则,明确税制要素,强化税收征管,进而健全相关的税收体制.

Reference from International Experience and Path Choice for Taxation on C2C E-business

It has long been a controversial issue whether the government should impose tax on C2C e-business or not. The author thinks that the tax collection conforms to taxation equity principle and has legal basis with precedent in other countries, so it will not affect people＇s enthusiasm to start up their own business and it will benefit the deepening and optimization of tax system reform. And the specific measures should include clarifying taxation principle as well as key factors in tax system and strenthenin tax collection suoervision so as to ontimize the relevant taxatinn sytem.