The Problems And Countermeasures Of Tax Collection And Management In The Mode Of C2C E-Commerce

The progress of network technology not only promotes the development of the times,but also changes our way of life.E-commerce has been integrated into all aspects of life,and provides us with a convenient,diverse choice.However,it brings a series of problems to the tax collection and management:the tax law is not implemented,the collection management system can not be applied,the tax loss is serious.This paper takes Taobao for example,and focuses on the e-commerce business model about C2C model,as well as the current situation of poor tax management.It summarizes some domestic and foreign scholars' viewpoint about e-commerce problem,and compares the attitude of some of the major developed countries such as the United States and the European Union about the electronic commerce policy,and draws some worth learning theory and principles..This paper gives detailed analysis of main elements of tax administration in the the current tax system,tax collection and management process,and the reason that tax administration can not play the role in the e-commerce environment.It discusses some characteristics of e-commerce,and analyzes the advantages and disadvantages of these characteristics on tax collection through the characteristics,for example,we should seize the information characteristics and the characteristics of credit,strengthen tax administration;recognize the spatial characteristics,and resolutely weaken those administration method which needs an on-the-spot verification and survey.Combined with the specific situation of Taobao,I personally put forward the following management recommendations:First is from the credit characteristics,it is proposed to establish a E-commerce tax collection and management system based on the credit.First,the tax administration should be involved in the electricity supplier credit rating,and establish an integrated E-commerce credit system combined with buyers evaluation.The second,in view of the fact that electronic transactions need third party payment platform,tax administration should be realized by the tax payable,withholding and so on.The third,it is suggested in the electronic commerce mode,the tax deductiction only has achieved the output,and the corresponding income can be deducted,in order to avoid the deficiency by false VAT invoices behavior.The second is information management.Promote the electronic Invoicing system;Integrate the platform transaction information data,build data chain,analyses large data analysis,and develop intelligent tax monitoring system;Third,it is recommended to regulate the information management for electronic business platform.Electronic business platform data standard should be uniform in order to facilitate data analysis;More intelligent financial system,tax filing system should be integrated;Mandate tax registration to become the general taxpayer according to the management scale,etc.In addition,this paper also focuses on the problems of international cooperation and talent construction,and puts forward some suggestions.