The Research On The Problem Of China's Online Retailing Tax Collection And Management

In recent years,with the rapid development of economic and network technology,electronic commerce develops vigorously as a new type of transaction.It is changing the traditional lifestyle,being the important part of modern lifestyle for its convenience and flexibility,especially the online retailing.According to the Chinese Online Retail Market Data Monitoring Report of the first year of 2016,Chinese online retailing sales in the first year of 2016 amounted to 2.3 trillion,expected to 6.2 trillion in 2017.So online retailing is becoming a new economic growth point compared to traditional economy as a great contribution to economic development.However,everything has two sides.Tax comes with income,the online retail as a new economic growth point should also become a new source of revenue.On the contrary,it leads to some problems.In order to proceed from Chinese actual situation,this paper estimates the scale of tax evasion of online retailing and analyzes the problems and challenges by two cases.First,it impacts the taxation elements,such as tax period and tax payment place.Next,it impacts the tax collection and administration process,including tax registration,invoice management and tax checking.We believe that the key to these problems is that the institutional deficiency.Both the imperfect tax substantive law and the lagging tax procedural law can lead to the tax evasion of online retailing.Second,the characteristics of online retailing provide opportunities for tax avoidance.Third,the information asymmetry between authorities and taxpayers also lead to the tax evasion.Finally,the backward information construction of tax authority and the low level of technology of the tax staff lead to above problems.Aiming at above problems and reasons,this paper puts forward some proposals based on our own national conditions.First and foremost,we should stick to neutral principle,equity principle and base on the current tax system.Next the relevant laws and regulations about income tax and the value added tax should be consummated.Finally,innovating the tax collection and administration process,improving the system of tax registration,promoting the electronic invoice and withholding system,online tax checking system.