电子商务是一种崭新的企业经营方式,具有交易虚拟化、交易成本低、交易效率高等现实优越性,同时还具有增加商贸机会、带动经济变革等潜在的优越性。C-C电子商务模式是消费者对消费者的交易模式。对于这种全新的交易及支付方式,传统税收征管正面临着如何对其进行税收监与管的一系列挑战。 E-commerce is a brand new way of business operation, with the advantages of transaction virtualization, low transaction costs and high transaction efficiency. It also has the potential advantages of increasing business opportunities and driving economic changes. C-C e-commerce model is a consumer-to-consumer transaction model. With this new transaction and payment method, the traditional tax collection is facing a series of challenges on how to supervise and administer it.