摘要

C2C微商属于个人经营，鲜少办理税务登记、履行纳税义务。有鉴于此，文章的第一部分首先探究了C2C微商的纳税现状，发现仅有五分之一左右的C2C微商依法纳税，存在税源流失严重、线上和线下因税负不同导致不公平竞争两大问题，亟待解决。

鉴于C2C微商税源零星、分散，本文建议委托微信平台代征C2C微商税款，并在第二部分论证了委托微信平台代征的必要性。由于C2C微商缺乏纳税登记的内在动力和外部监督，税务机关无法准确掌握税源；“以账控税”和“以票控税”均不适用于C2C微商，税务机关无法确定其应纳税额；而微信平台充分掌握着C2C微商的涉税信息，委托其代征能够确保税款足额征收、降低征纳成本。

文章的第三部分进一步分析了委托微信平台代征C2C微商税款的可行性。首先，我国存在公私合作以完成行政管理目标的行政委托制度，这为微信平台以税务机关名义代征税款提供了制度基础；其次，微信平台符合《委托代征管理办法》对代征人的主体资格要求，因为其与C2C微商之间存在“有利于税收控管和方便纳税人”的关系；最后，鉴于腾讯公司有固定的工作场所、健全的内部制度和熟悉税法的工作人员，微信平台同时也满足《委托代征管理办法》对代征人的客观条件要求。

文章的第四部分具体探索了委托微信平台代征C2C微商税款的实现路径。首先，税务机关需要和微信平台签订《委托代征协议书》，以便完成行政委托。代征协议应当明确微信平台作为代征人所享有的权利、承担的义务和税务机关在委托代征工作中应当履行的职责。其次，在《委托代征协议书》签署完成后，微信平台作为受托代征人，亦需要通过合理的程序设计，方能掌握C2C微商税源、确定其应纳税额。本文建议微信平台建立“C2C微商数据库”并利用大数据技术不定期抽查用户的“朋友圈”，以便掌握税源；与其他第三方支付平台共享涉税信息，汇总C2C微商的到账记录，以便计算其应纳增值税额；借助数据库所搜集到的大量信息，税务机关有能力核定C2C微商的应纳税所得额，并通知微信平台代征。

ABSTRACT

C2C WeChat business is an individual operation, rarely going through tax registration and fulfilling tax payment obligations. Consequently, the first part of the paper explored the current situation of ratepaying of C2C WeChat business, and found that only around one-fifth of them pays taxes. There are two major problems, namely serious loss of tax sources and unfair competition caused by different online and offline tax burdens, which need to be solved urgently.

In view of the scattered tax sources of C2C WeChat business, this paper suggested entrusting WeChat platform to collect C2C WeChat business tax, and demonstrated the necessity of entrusting WeChat platform to collect tax in the second part. As C2C WeChat business lacks internal motivation and external supervision for tax registration, tax authorities cannot accurately grasp tax sources; “using account book to control revenue” and “using invoice to control revenue” are not applicable to C2C WeChat business and hence tax authorities cannot determine the amount of tax payable; the WeChat platform has full control of the tax-related information of C2C WeChat business, and entrusting it to collect taxes can ensure full tax collection and reduce the cost of collection.

The third part of the article further analyzed the feasibility of entrusting WeChat platform to collect C2C WeChat business tax. First of all, China has an administrative entrustment system of public-private cooperation to achieve administrative management goals, which provides an institutional basis for WeChat platform to collect tax in the name of tax authorities. Moreover, WeChat platform conforms to the subject qualification requirements of entrustee in The Measures for Entrusted Collection Management, because there is a relationship between WeChat platform and C2C WeChat business that is "conducive to tax control and convenient for taxpayers". Finally, given that Tencent has fixed workplace, sound internal system and staff familiar with tax law, WeChat platform also meets the objective requirements of entrustee according to The Measures for Entrusted Collection Management.

The fourth part of the article probed the implementation path of entrusting WeChat platform to collect C2C WeChat business tax. First and foremost, tax authorities need to sign the Entrustment Collection Agreement with WeChat platform in order to complete administrative entrustment. The agreement shall specify the rights and obligations of the WeChat platform and the duties that the tax authorities shall perform. Secondly, after the signing of the Entrusted Collection Agreement, as the entrustee, WeChat platform also needs to pass reasonable program design to master the tax source of C2C WeChat business and determine its tax payable. This paper advised that WeChat platform establishes "C2C WeChat business database" and uses big data technology to randomly check users' Circle of Friends, in order to master the tax source; shares tax-related information with other third-party payment platforms and summarizes the receipt records of C2C WeChat business, so as to calculate the VAT payable; with the help of a large amount of information collected from the database, tax authorities have the ability to verify the taxable income amount of C2C WeChat business and notify WeChat platform to collect it.