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

With the continuous development of China's information technology,the Internet has become an indispensable tool in our daily life,and the Internet as the media of e-commerce has become the main channel for many consumers shopping.With the rapid development of e-commerce platform,all kinds of transactions and registered users to achieve explosive growth,but the tax department for the industry's tax effect is not good,resulting in a huge loss of tax in china.The electronic commerce has the characteristics of concealment,change quickly,the tax department is very difficult to get the main business transactions the taxpayer qualification and e-commerce platform,business e-commerce enterprises to use these features concealed or false invoices,resulting in China's tax loss rate greatly increased,which gives the electronic commerce tax the collection is a big problem.Firstly,this paper introduces the background of e-commerce tax collection and management,combing the domestic and foreign scholars' research on e-commerce tax collection and management.Secondly,the concept of China's e-commerce and tax collection are defined for the electronic commerce tax collection and administration of tax sovereignty theory,tax management theory and tax compliance theory is introduced,which laid a theoretical foundation for the related research.Then,this paper introduces the present situation of the development of electronic commerce,and taking A city as an example,to explore the related tax collection and administration of electronic commerce and the existing problems,and analyzes the reasons for these problems.Subsequently,the article combs the practice of tax collection and management of e-commerce in foreign countries,and puts forward the Enlightenment of foreign experience in this field.Finally,according to the existing tax collection in A city of electronic commerce,combined with the characteristics of the development of electronic commerce and the advanced experience of foreign countries,and puts forward some suggestions to improve the relevant laws and policies,strengthen the electronic commerce tax collection and management system of electronic commerce taxation and the establishment of electronic commerce tax collection of the classification of risk prevention and control mechanism,in order to improve the tax collection and administration of electronic business in China to explore a suitable path.