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

In recent years,the rapid development of the e-commerce transactions in our country,the economic growth has gradually become an important way for the electronic commerce tax collection and administration of tax collection and administration is different from traditional trade,e-commerce itself characteristics of digital paperless trading exist great secretiveness,limited failure caused by traditional tax collection and administration way,easy to form the tax loss,especially with the rapid development of e-commerce,e-commerce tax loss and tax collection and administration has been more and more attention As a new way of relying on digital information storage and processing,blockchain technology is being actively explored in the field of tax collection and administration,which provides a new solution for improving the tax collection and administration of e-commerce in China.Under this background,the paper to the electronic commerce tax collection and administration as the research object,based on block chain technology breakthrough point,through the systematic research to the electronic commerce tax collection and block corresponds to the chain technology,to build the mode of tax collection administration of the electronic commerce and trading data sharing real collection,transparent and effective tax information,raise electronic tax collection efficiency.Thesis is divided into five parts,the first part introduced the thesis research background and research significance,the research status of literature at home and abroad,research contents and methods,and lack of innovation and the second part of the paper to explain of papers appear in the relevant concepts,conceptual and theoretical preparation for the subsequent content in the third part introduced our country electronic commerce development present situation,and on this basis,reveals the existing in the our country electronic commerce tax collection and administration of taxpayers’ lack of easy access to information is difficult tax registration tax receipts occult strong invoice management control does not reach the designated position,etc.The fourth part from the tax registration or not recognizable implementation of tax collection and administration information sharing social information are true and correct invoice management and e-commerce four aspects analyzes theapplication of block chain technology to the necessity of electronic commerce tax collection and administration,also from sovereign block chain safeguard mechanism of information sharing common safeguard data authenticity intelligent contracts to strengthen tax rule,three aspects analyze the block chain technology in electronic commerce the feasibility of using in the collection and management.The fifth part is based on the fords the tax control system information system and electronic invoice system framework design three aspects has carried on the electronic commerce tax collection and administration,tax control system architecture involves using private chain to ensure registration information for the first time into the chain using intelligent contract screening taxpayer information using block chain nodes with trading process using multicenter realize information sharing;The improvement of tax-related information system includes the data layer management,the basic data intelligent contract layer management,the decision of the information access layer,the realization of the multi-party connection and the application layer selection of the execution direction,and the establishment of the information monitoring and warning mechanism.The improvement of the electronic invoice system includes the strengthening of the whole process management and the optimization of the operation mode.