The C2C electronic commerce, a pattern of creation of the huge tax, will be inevitably taken into the scope of tax collection and management in the future. However, due to the C2C e-commerce transaction mode of virtualization, no paper, decentralization, which is different from the traditional trade, it brings a certain degree of difficulty in tax collection and management aspect. What’s more, there is no related C2C electronic business tax collection documents to guide in our country, leading to free C2C electronic business management outside the system of tax collection and administration, resulting in a serious loss of taxes. In order to ensure national finance income and standardize C2C e-commerce transaction, this paper, in view of the characteristics of C2C mode, proposes the construction of tax collection and management system of C2C e-commerce based on capital flow and puts forward the supporting measures related to administration in order to effectively strengthen and normalize the tax collection of C2C e-commerce.