Abstract:As a new form of industry in the era of digital economy, C2C e-commerce, while enriching people's life and promoting economic development, also brings a series of new challenges to the traditional tax collection and management system. These new challenges are mainly embodied in three aspects: the difficulty in determining the tax payable, the imperfect legal system related to tax collection and management, and the imperfect commissioned collection system. To effectively deal with the new challenges brought by C2C e-commerce, it is necessary to improve the current legal system of tax collection and management in China. Specifically, China should take the following measures: firstly, improving the tax registration system; secondly, perfecting the tax-related information reporting mechanism; thirdly, optimizing the tax collection and management procedures; and fourthly, strengthening tax inspection.

Key Words: C2C mode; E-commerce; tax collection and management system; digital economy

Author: Xiao Jing, associate research fellow, CASS Institute of Law, and Mu Hongmei, graduate student, the University of Chinese Academy of Social Sciences.

Source: 3 (2024) Journal of National Tax Institute of State Tax Administration.