An Analysis of C2C E-Commerce Taxation in China
With the popularity of Internet applications, e-commerce has been rapidly developed. And e-commerce issues related to taxation has been widely concerned around the world. This paper analyses the need for C2C e-commerce transactions taxation in China and the problems contained in C2C e-commerce taxation. A framework for C2C e-commerce taxation based on fund flow is given. This may provide some ideas and methods to C2C e-commerce taxation.