Research On Tax Collection And Management Of E-commerce In China

E-commerce is the product of the Internet era,which promotes the sales of goods and services,stimulates the economic development,leads the way of life change,but also brings the unavoidable problem to the tax field:E-commerce's space-time,Sex,resulting in the network of "tax dead zone" to bring confusion to the jurisdiction,but also caused a lot of tax losses.How to establish the tax collection and management system to adapt to the development of China's e-commerce,the maintenance of tax sovereignty and the loss of tax revenue are the urgent problems to be solved in China's e-commerce tax collection and management.Based on this background,this paper calculates the scale of taxation,and combs the common problems and individual problems in the tax collection and management of e-commerce,which is less involved in the existing research.In addition,this paper analyzes the causes of these problems from the external environment to the internal environment,learn from the effective experience of the US e-commerce tax collection and management,put forward a more systematic solution-in the laws and regulations,improve the tax laws Regulations,the introduction of "e-commerce tax collection and management law";in terms of technology,follow the "information flow" and "capital flow" to solve ideas,build a credit sharing platform and the implementation of e-commerce collection and payment methods;Aspects,to enhance the tax collection and management capacity,improve tax compliance and other issues carried out some exploration.To make up for China's e-commerce tax legislation on the blank,the actual operation of the management of tax losses also have some practical significance.