Proceedings of the 2024 4th International Conference on Enterprise Management and Economic Development (ICEMED 2024)

Research on Optimization of Tax Administration of Customer to Customer E-commerce in China

Authors
Na Hu1, *
1College of Economics, Anhui University, Hefei, Anhui, 230601, China
*Corresponding author. Email: 1966056984@qq.com
Corresponding Author
Na Hu
Available Online 2 September 2024.
DOI
10.2991/978-94-6463-506-5_21How to use a DOI?
Keywords
e-commerce; C2C; tax administration
Abstract

In recent years, China’s e-commerce industry has been developing rapidly, and the C2C e-commerce transaction mode has gradually penetrated into people’s daily life, which has greatly promoted the development of China’s economy. At the same time, it also brings new challenges to China’s tax collection and management, and how to optimise the tax collection and management of C2C e-commerce has become a problem that needs to be solved in China. This paper firstly introduces the relevant theories of C2C e-commerce, including its concepts and characteristics; secondly, it describes the current situation of China’s C2C e-commerce tax collection and management; again, it analyses the problems existing in China’s C2C e-commerce tax collection and management; finally, it puts forward the relevant suggestions for improvement, with a view to promoting the healthy and sustainable development of China’s C2C e-commerce.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2024 4th International Conference on Enterprise Management and Economic Development (ICEMED 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
2 September 2024
ISBN
978-94-6463-506-5
ISSN
2352-5428
DOI
10.2991/978-94-6463-506-5_21How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Na Hu
PY  - 2024
DA  - 2024/09/02
TI  - Research on Optimization of Tax Administration of Customer to Customer E-commerce in China
BT  - Proceedings of the 2024 4th International Conference on Enterprise Management and Economic Development (ICEMED 2024)
PB  - Atlantis Press
SP  - 177
EP  - 183
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-506-5_21
DO  - 10.2991/978-94-6463-506-5_21
ID  - Hu2024
ER  -