摘要：随着网络经济时代的到来，人们纷纷看到了电子商务的发展前景。其中最为贴近人们生活、普及率最高、发展最快的就是 C2C（个人对个人）网络零售模式，它具有虚拟化、交易效率高、成本低、快速便捷的特点，不仅丰富了个人生活，而且有效提高了个人生活水平。这些优势使得近些年来 C2C 网络零售模式迅速扩张，网店数量逐年攀升，严重冲击了实体店的营销模式，其特殊的交易方式、迅猛的发展速度以及庞大的交易范围，给税收征管带来了极大的挑战。目前税收政策在 C2C 网络零售层面上的空白，令其交易者长期处于“免税”阶段，严重造成了国家税收的流失。本文将根据国内外税收现状的分析研究，结合笔者所学的税收和财务管理知识，以淘宝平台的个人网店为例，基于财务和税收角度分析C2C 个人网店在征税方面存在的问题及产生的原因，尝试性地提出解决措施。关键词：C2C；网络零售；税收；淘宝Research onC2C retail shop personal taxation difficulties——A CaseStudy of TaobaoAbstract：With the advent of theInternet economy era, people have seen the prospects for the development ofelectronic commerce. One of the most close to people's lives, the highestpenetration rate, the fastest growing is the C2C (person to person) onlineretail model, which has virtualization, high transaction efficiency, low cost,fast and convenient features. Not only enriches the personal life, but alsoeffectively increasing personal standard of living. These advantages make theC2C network rapid expansion of the retail model in recent years. The shopnumber increased year by year. They have a serious impact on the store'smarketing model. Its special trading, rapid pace of development and the largetrading range bring tax collection a great challenge. Because of current tax policygaps in C2C online retail level, make these shops in the long-term"tax-free" phase. Which leads to a serious loss of state tax revenue.This paper will be based on analysis of the tax status of home and abroad,combined with tax...
