摘 要近些年,以京东和淘宝等大型网络电子商务平台经营为主要依托的电子商务C2C 互联网电子商务的蓬勃发展,使得电子商务的巨大竞争优势和发展潜力在行业中得到更加充分的挖掘和展示。随着现代科技产品的发展和普及,再加上通讯和物流技术的发展,给我国传统商贸的发展带来了巨大的冲击。电子商务存在许多弊端，比如有关政策法规的颁布和制定往往跟不上市场经济形势的发展变化；政府部门对电子商务运营平台监管不力；征管体系和流程不规范、不完善，国家税务总局对企业信息化水平不高。这使得国家难以对各类电子商务平台主体征税，特别是 C2C 电子商务平台的商业模式，不需要纳税人进行税务登记，很难对相应的纳税人征税，这就导致了这部分税收的流走。本文首先简要阐述了电子商务中由于 C2C 模式当前如何进行税收征管的情况,指出在现行互联网技术的快速发展的情况下，在网络税收征管方面，这种新型模式所带来的一些问题，并通过分析这些问题，找出合理的应对方法。关键词：C2C; 网络商务; 税收征管I山西财经大学 2016 届本科生毕业论文（设计）IIAbstractIn the dalily life, C2C e-commerce based on online e-commerce platforms such as taobao has been booming, the advantages and potential of e-commerce will be more fully demonstrated. With the popularization of mobile phones and computers and the development of Internet technology. However, e-commerce also has many problems. The formulation of relevant laws and regulations cannot keep up with the changes of the situation, the government departments have insufficient supervision over the e-commerce platform, the imperfect collection and management process, and the low degree of informatization of the tax authorities make it difficult for the country to tax the e-commerce business entities. In particular, the e-commerce model of C2C does not require tax registration for taxpayers, which makes it difficult for tax authorities to collect tax and easy to cause a large amount of tax losses.This paper first describes the current situation of tax collectio...
