2015年1月5日国务院法制办公布了《中华人民共和国税收征收管理法修订草案(征求意见稿)》,明确规定了网上交易具有纳税义务,预计将在2016年实施。但目前电商企业中C2C网店缴税问题由于其运营形式的特殊性,存在一定难度,本文从独特的视角,结合个人网店的运营特点,提出了单独完善个人网店的税收征管办法,希望可以在《意见稿》的实施过程中,能对税务机关的具体工作有所帮助。 January 5, 2015 The Legislative Affairs Office of the State Council has promulgated the “Draft Revised Tax Collection and Management Law of the People’s Republic of China (Draft for Comment)”, which explicitly stipulates that online transactions have the tax liability and is expected to be implemented in 2016. However, due to the particularity of its operation form, there is a certain degree of difficulty in the current tax payment problem of C2C online store in electricity-commerce enterprises. From a unique perspective, this article proposes a tax collection and management method for individual online shop according to the operation characteristics of personal online shop. Hope that the “draft” in the implementation process, the tax authorities can help the specific work.