Research On Tax Administration In China Under The Background Of "Internet +"

The "Internet +" was proposed in "2015 Government Work Report”.Since then," Internet+ " has received great attention and application.In order to adapt to the current neweconomic situation,the government constantly explores the integration of " Internet + "and government services to create a new experience in mobile office interconnection.Asa key part of state governance,taxation plays an increasingly important role in economyand society.Facing the diversification and cross-sectoral changes of business activitiesunder the background of " Internet + ".Tax collection and management should also lookfor new ideas and new models in order to adapt to this change.They should establish andshare a common information technology platform to promote tax collection andadministration in keeping with the " Internet + " economy.The final goals are raising taxsatisfaction and building a new model of levy based on cooperation compliance.However,at present,there are still many places in our tax agency system that are not fit for the" Internet + " tax collection and management.Therefore,it is very necessary to study the tax collection and management model under the background of " Internet + " in our country.Through literature research,Comparative analysis and field investigation to analyze the existing problems and challenges in today's tax administration.At last,I want to put forward a systematic design idea for building a new collection and management model under the background of " Internet + " in our country.First,we should establish a new concept of tax collection and management in the era of " Internet +”.Then,we should rely on "Internet +" technology to improve the construction of information platform.Third,we should strengthen tax revenue application of large data capacity.Fourth,we should reconstruct tax business processes according to the "Internet +" request.Fifth,we should gradually establish tax organizational structure for the "Internet +" tax collection and management.Last but not the least,we should amend the law related to the "Internet+" tax collection and management to make sure the legal guarantee.