A Study On The Tax Collection And Management Of E - Commerce In China

At present, Chinese e-commerce is developed rapidly in an unprecedented speed, and it guides and promotes the changes of people’s life. Activities in E-commerce play a crucial role for the development of economic and trade, which shows its strong vitality. Meanwhile, e-commerce has some special features,such as virtualization, flexibility, and electronic,etc.,and these features have caused some problems for the tax collection and administration pattern, which have brought many problems and challenges for the tax.It is the urgent problem to be solved that is how to establish Chinese tax management system,which can not only promote the healthy development of e-commerce, but also ensure tax sovereignty and civil interests under the e-commerce environment. In this paper, the author analyses the important role of e-commerce in enhancing the tax rights and interests, and ensuring tax revenue,which based on the theory of tax collection and administration. The author gives some advice to perfect tax collection and management system, to optimize the tax collection and administration mode, to build a sound system of tax collection, to promote the reform of tax system in our country,these suggestions have practical meaning to promote the reform of tax system in our country.