我国C2C电子商务的税收问题刍议

我国C2C电子商务的税收问题刍议

摘要：随着互联网的普及和C2C电子商务交易额的迅速增加，传统的税收制度和管理手段受到新的冲击和挑战，建立新的适应C2C电子商务税牧制度已势在必行。本文结合当前的研究现状，对C2C电子商务税收展开了相关分析，主要内容包括对我国C2C电子商务存在的问题进行分析并提出坚持税收公平原则、建立单1管辖权、加强税收信息化建设和完善立法等相应的对策，以期给我国开展C2C电子商务税收工作提供借鉴。

关键词：C2C电子商务；电子商务税收；税收公平；

Brief Analysis for Tax of C2C Electronic Commerce
 
Abstract: With the popularity of the Internet popularizing and increasing of the C2C Electronic Commerce volume of trade,the tradition tax system and means faced the new impact and challenging, so building the fitting system is imperative for our country. This article research current situation of the tax system and make out some solution sunch as resisted the princle of the tax fair, establising the unitary jurisdiction and hope to  give some suggestions for our country for the tax of the C2C electronic commerce.

Keywords: C2C Electronic commerce; Tax revenue of Electronic commerce; Tax fair