Study On Tax Optimizing Strategy Of B2C E-commerce

The 21 st century is the era of e-commerce,according to statistics in 2015,China's Internet retail sales have reached the world's first 3.88 trillion yuan.In accordance with this development trend,e-commerce will occupy the mainstream position in the market environment,as an important pillar of national economic restructuring.Any economic model behind the tax regulation,as e-commerce is naturally no exception.Throughout the world,the market economy mature country,region or organization has already developed a special tax system for e-commerce.In turn,China's supervision of the field is still lagging behind.In the revised draft of the Tax Collection Administration Law promulgated in 2015,the contents of the e-commerce taxation were clarified.Once the draft was passed,we have officially entered the era of standardization of tax collection and management of e-commerce.Based on the above macro environment,how to design a complete e-commerce tax collection and management mechanism,has become the times required.Needless to say,taxation as a source of national revenue,its position in the national governance level is essential.According to China's law,taxation must adhere to the principle of fairness,efficiency and neutrality.Therefore,all tax enforcement must follow these three principles.In the Internet economy under the rapid development of the environment,tax regulation in the adherence to the traditional principles at the same time,more need to keep pace with the times,keep up with the rhythm of economic model innovation.However,there are many shortcomings in the current tax supervision system,including backward management mode,management blind spot,law enforcement ability can not keep up with tax evasion and other illegal acts.These defects,in the era of electricity will be infinitely enlarged,the loss of the source of taxes will be further exacerbated.Therefore,for the current tax collection and management work,we must re-legislation,introduced with the electricity business model to adapt to the law.At the same time,also need to use large data platform to strengthen the construction of technical personnel,innovative regulatory methods.Based on the current domestic economic and commercial tax dilemma,the author compares the existing theoretical research and practice operation.By analyzing its tax-related characteristics,it finds that the management blind spot and the proportion of tax revenue are large,the mode of collection and management is lagging and the ability of collecting and managing is insufficient,From the cultivation of tax awareness,improve the relevant tax laws and regulations,"Internet + Tax" innovative collection and management model,the establishment of tax collection and management capacity to improve the system and other aspects,put forward to strengthen the current B2 C e-commerce tax collection and management capacity of the strategy,with a view to the Internet economy Period of tax work to provide some reference.