C2C电子商务税收流失及征管对策研究

On Str ategies of Administr ation of Tax Revenue in C-to-C E-commer ce

C2C电子商务是一种新型的商品零售模式,但是这种模式实际上已经为市场经济的快速发展注入了一定的生命力,同时也为税收征管带来了一定的影响。因此,要分析C2C电子商务行为的特点,需要根据税务征收的基本原则,强化对C2C电子商务行为的税收征管,避免税收流失。

Consumer to consumer（C-to-C） E-commerce is a new type of commodity retail model.This model has actually given some vitality to the rapid development of market economy,but it has also brought some problems to the tax collection and management.It is necessary to analyze the characteristics of C-to-C E-commerce practice first and then improve the administration of the tax based on the basic principles of the tax revenue collection to avoid tax loss.