摘要：我国在“十三五”规划中提出，电子商务从无到有发展迅速，现已呈现出一片欣欣向荣的态势。特别是在“十二五”期间，我国的电子商务交易规模连续5年超过35%，网络零售交易额连续三年位列世界第一。到目前为止，我国对B2B和B2C的电子商务交易已经被纳入征税范围，而有关C2C电子商务税收征管理的政策文件还没有正式出台，使得C2C模式下的电子商务一直处于征管盲区。

本文首先通过搜集文献了解了C2C电子商务的特征，接着以案例分析的形式分析了淘宝网L网店的具体税收情况。通过对上述案例的研究，讨论了C2C模式电子商务存在的税收问题。并且在文章的最后提出了在遵守税制基本准则的前提下，建立一套基于“资金流”控制的税收征管体系，以使我国的税收征管工作可以有效展开。

关键词：C2C电子商务；税收流失；征收管理

Abstract ： The "13th Five-Year" plan mentioned that after nearly twenty years of development, the e-commerce has been presenting a flourishing trend. Especially in the "12th Five-Year" period, the momentum of e-commerce development enlarged rapidly, the transaction scale increased more than 35% in 5 consecutive year sand the online retail trading volume ranked first in the world for three consecutive years. So far, we have already levied the tax on companies in the B2B and B2C e-commerce mode, however, the relevant laws and regulations of e-commerce C2C mode still remains inadequate.

First of all, this paper collected documents to illustrates the specialties of C2C e-commerce, then it mainly analyzed an actual case of Taobao. Based on the above cases, the paper discussed the tax problems of C2C e-commerce model. The last chapter put forward a tax collection and management system based on "capital flow" that in accordance with the basic principles of tax law in order to make the tax collection and administration work effectively.

Keywords：C2C e-commerce;tax erosion;management of taxation

目录

一、绪论 1

（一）研究背景 1

（二）研究意义 1

（三）国内研究现状 1

1、是否征税 1

2、如何征税 2

二、典型国家电子商务税收政策 3

（一）美国 3

（二）欧盟 3

（三）日本 3

三、C2C模式下税收征管情况分析—以淘宝电商为例 4

（一）淘宝网发展历程 4

（二）L淘宝网店经营简介 4

1、个人所得税（个体工商户） 4

2、增值税 5

3、消费税 6

四、C2C模式下税收征管面临的问题 8

（一）C2C模式下税收征管难点分析 8

（二）C2C模式下税收征管存在的问题 8

1、C2C电子商务税收征管难度较大 8

2、税收征管法律制度不健全 8

3、现行的纳税申报制度不适用于电子商务 9

五、完善我国C2C模式下电商税收征管的对策