Tax Collection And Administration About Complete E-commerce Based On The Third Party Platform

As a new business model, e-commerce is the innovation of traditional trade pattern. In recent years, e-commerce develop rapidly which has great influence on the whole economic society, inevitably, impact on the given tax structure.There is a special e-commerce transaction model,whose information flow, capital flow and logistics can entirely complete through the Internet, We usually call it completely e-commerce. In completely e-commerce mode, it is difficult to determine the trade agent 、the place of business and the trade object.In addition, the traditional tax jurisdiction and collection methods need to be changed.With the development of information technology, human beings formally entered the information society, information industry become the leading industry. Information industry is not only the forerunner of the knowledge economy, but also plays an important leading role in the development of e-commerce. Information products include digital products, and digital products are new form of information products. Digital products have the character of high initial investment cost and almost zero marginal cost, but it also has the greatest impact on current tax system.Recently,compared with the board it is obvious to find that the research of completely e-commerce are very weak,which is out of step with the value of digital products.With the mature of digitization, if we do not pay enough attention on tax collection and management in advance, it will become more difficult to make the e-commerce tax collection plan and safeguard the interests of our national. In the long run, the paper argue that it is necessary for us to summary the relevant tax collection, and build a new completely e-commerce tax collection process based on our basic national conditions and foreign legislative experience.This article is divided into seven chapters, next to a brief overview of each chapter.The first chapter is the introduction part, mainly introduced the research background and significance, literature review,research methods and ideas, thesis of deficiencies and possible innovation points.The second chapter is the paper’s theoretical basis, which respectively introduced about the era background of complete e-commerce, the basic concept and special properties,the overall structure,process reengineering theory and the fundamental principle of taxation.These are all the essential theoretical foundation of the article.The third chapter is analysis of the situation. The part mainly introduces the status of our e-commerce from the development of e-commerce industry and tax collection legislation about our complete e-commerce.The fourth chapter is the foreign reference, mainly describes the attitude of the major foreign and economic organization to digital products’ taxation, in addition,the enlightenment to the construction of tax system in our country.The fifth chapter is the key part of the article, taking advantage of the theory of business process re-engineering to reconstruct e-business processes and then establishes the new tax collection process based on the third party platform.Furthermore,in order to improve the efficiency of levy and reduce the cost taxation,we need to achieve the data sharing with the third party platform to simplify the process of complete e-commerce’ tax collection and administration.Finally put forward some suggestions on tax collection and management.It’s an irresistable trend to levy taxation on complete e-commerce.Nowadays,tax collection and administration still need coordination and cooperation with other countries.