Research On Tax Loss And Collection And Management Of Electronic Commerce Enterprises

In recent years, with the rapid growth of China’s economy, the continued progress of Internet technology, and popularization of computers and mobile phones and other Internet-enabled devices, traditional trade patterns are increasingly unable to meet people’s needs, represented by B2B,B2C and C2C of Electronic Commerce transaction volume continues to grow. However, the problems which elements of China’s traditional definition of tax and model of tax collection and management is difficult to adapt to the development of Electronic Commerce come, most Electronic Commerce enterprises evade their taxes and tax loss is serious. Based on this background, it is necessary to study the cause of tax loss deeply, find the appropriate model of tax collection and management, so as to ensure national tax revenue and regulate Electronic Commerce industry.First, the method of average tax burden is used to measure China’s overall tax revenue loss under the environment of Electronic Commerce. In the result, based on the narrow diameter and wide diameter, tax loss reached to 207.2 and 991.6 billion yuan in 2014 and tax loss scale showed a rising trend. On the basis, SWOT is used to analyse advantages and disadvantages, opportunities and threats when tax authorities tax Electronic Commerce enterprises. It is found that not only taxing Electronic Commerce enterprises is legal, not tax vacuum by analysis of theory, but also there are some disadvantages on China’s electronic business-related tax laws, business-related elements identified and tax management. Meanwhile, it is possible to face the threats on affecting the healthy development of Electronic Commerce, taxpayer’s low tax consciousness and so on.Second, game theory is used to analyse the reasons of tax loss deeply. Through building game model with tax authorities and taxpayers, we found that they would make different choices under the influence of tax authorities audit efficiency, multiple fine, inspection costs, taxpayers cost checked and so on. These factors are affected by the degree of information asymmetry. Further findings, Electronic Commerce trading conditions, tax law and certain economic factors make an important impact on tax loss under the environment of Electronic Commerce.Third, this paper adopts case analysis. By designing the questionnaire to survey 178 basic situation of Electronic Commerce enterprises in Tianqiao district, Jinan City it is found that Electronic Commerce enterprises adopt B2C model, rely on third-party trading platforms, belong to the wholesale and retail industry, small and medium scale enterprises mostly. On the basis, it is found that about 71% of taxpayers pay less VAT, in which small scale taxpayers envade their tax for about 16.53 million yuan, tax general taxpayer for cancellation less 5.09 million yuan during the period between August 2013 to February 2014. Tax loss on Electronic Commerce enterprises is serious. Meanwhile, it is found that qualification type, size, business property, adoption patterns, whether wireless business of Electronic Commerce Enterprises make an important impact on the tax loss. Analyzing the reasons why online sales and self-reported income of Electronic Commerce Enterprises exist the gap through researching representative Electronic Commerce enterprises, the results show that when Electronic Commerce enterprises confirmed sales income, class margin returned, return paragraph, and logistics express fee and reputation brush single will make an impact. Through communicating with Internal Revenue Service for many times, it is found that there are some problems on tax management, tax collection and tax inspection which lead to tax loss.Finally, get main conclusions and give some advices based on ensuring reasonable taxation principles, sound legal system, improving the tax collection system, increasing taxpayers’compliance, improving quality of tax staff.