According to the basic principle of tax law and the current tax system in China, the tax law and regulations also apply to the C2C e-commerce. Although there are some specifications on the taxation and administration of B2B and B2C modes in China, the taxation and administration of C2C mode are not perfect. Starting from the concept of taxability and the current development of C2C e-commerce, the paper makes a theoretical and empirical study of the feasibility and necessity of C2C e-commerce taxation. It thinks that taxation can promote the sustainable development of C2C mode and C2C e-commerc...
