The Industry Difference Analysis of the Impact of Taxation on C2C Online Stores from the Perspective of Tax Shifting

In recent years, although tax collection of B2B and B2C these two kinds of electronic commerce has been gradually realized and improved ,the tax collection and management problem of C2C online stores has not been resolved. With the growing scale of the development of C2C online stores, it is imperative to tax on these stores, which is only a matter of time. Market characteristics of different industries are discrepant. which determines that the impact of taxation on the development of the C2C online stores is bound to exist industry differences. Therefore, by comparing traditional retail industry and local life service industry, this article analyzes the impact of taxation on C2C online stores in this category from the taxpayer＇s point of view, and puts forward reasonable suggestions and countermeasures for the industry development and transformation of the C2C online stores which are subject to a more serious tax effect.

Polybrominated diphenyl ethers in soil from three typical industrial areas in Beijing, China

Areas containing industrial facilities belonging to three different typical industries that may cause pollution by polybrominated diphenyl ethers （PBDEs） in Beijing, China were investigated. Specifically, the areas contained a solid waste incineration plant, a chemical factory, and a heat and power plant. Investigation of the pollution status of PBDEs in the surface soil from areas around these industries revealed the highest concentration of 42 PBDE congeners （118 ng/g, dry mass） at the solid waste incineration plant. In the other two plants, the highest concentrations were both 26 ng/g （dry mass）. Among the PBDE homologues, the PBDE contamination at all sites showed similar congener compositions, with BDE 209 being the dominant congener. Our findings established the first contamination status of three typical industrial areas in Beijing. Furthermore, the total concentrations of 42 PBDE congeners tended to decrease as the distance from the investigated plants increased. Overall, these plants were identified as potential pollution sources of PBDEs in Beijing. Moreover, Pearson correlation analysis revealed that the major PBDE source in Beijing may be associated with the technical deca-BDE and penta-BDE mixture. Based on the data obtained in this preliminary investigation, further study of the potential of these sources to emit PBDEs in Beijing is warranted.