I基于 C2C 模式下电子商务税收征管研究摘 要随着互联网覆盖率的提升,电子商务发展到达了一个新阶段。其中 C2C 电子商务模式连接了个人与个人之间的商业活动,买卖双方通过线上平台和线下物流就能实施交易。C2C 电子商务仍不断创下销售额的新高点,为人们增加就业机会、提供生活便利的同时,也加大了税收征管的难度。因为 C2C 模式电子商务交易无纸化等特征,税务机关难以确定交易的主体和相关涉税信息,也导致对电子商务税收征管的相关法律漏洞进一步扩大,国家税收流失率逐年上升。本文就我国 C2C 电子商务的发展现状、税收征管所面临的问题以及欧美等域外国家的实践成效等三个方面进行分析,提出完善相应税收征管研究的策略。关键词:C2C 电子商务;税收征管;信息共享IIResearch on E-commerce Tax Collection and Management Based on C2C ModelAbstractWith the improvement of Internet coverage, the development of e-commerce has reached a new stage.Among them,C2C e-commerce mode connects the business activities between individuals, and the buyer and the seller can implement the transaction through online platform and offline logistics.C2C e-commerce continues to set a new high in sales, which not only increases employment opportunities and provides convenience for people, but also increases the difficulty of tax collection and management.Due to the paperless characteristics of C2C e-commerce transactions, it is difficult for tax authorities to determine the main body of transactions and related tax information, which also leads to the further expansion of the relevant legal loopholes in e-commerce tax collection and management, and the national tax loss rate increases year by year.This paper analyzes the current situation of C2C e-commerce in China, the problems faced by tax collection and management, and the practical effects of foreign countries such as Europe and the United States, and puts forward strategies to improve the corresponding t...