Research On The Guidance,Supervision And Tax Administration Of Wechat Business Economy In China

With the continuous development of mobile Internet and social platforms,and relying on the continuous innovation and development of e-commerce,a new e-commerce model"wechat business" has emerged.The so-called "wechat business":is based on the mobile Internet space,with the help of social software as a tool,and people-oriented,social as a link to the new business.And "wechat business economy":wechat business conforms to the four elements of sharing economy:public,idle,platform and income.From 2013 to January 1,2019,micro-commerce has been growing in a controversial environment.With the increasing economic scale of wechat business year by year,the voice of doubt seems to continue.Micro-commerce has attracted attention from all walks of life at the very beginning of its birth,making it the focus of emerging e-commerce.However,as a new thing and the development is very fast,once in the supervision "can not keep up" embarrassing state,there are also some illegal,illegal chaos.For the sustainable and healthy development of wechat business economy,the relevant functions and regulatory departments of the state have taken some effective countermeasures accordingly.For example,through the relevant interpretation of mainstream media,the social value and status of micro-commerce are firstly confirmed.As an effective part of micro-economy,it can not only cover part of the employment problem in the whole region,but also benefit from the great policy of poverty alleviation,which is more in line with the basic concept and thinking of national innovative development.With the affirmation of the legal subject status of micro-commerce in the e-commerce law of the People's Republic of China,it further reflects the country's concern and expectation for wechat business economy.It can be said that since 2013,micro-commerce has come all the way in the dynamic development process of continuous innovation,continuous improvement and continuous survival of the fittest.However,in this process of development and improvement,it is far from enough to rely only on the moral constraints of wechat business operators,namely,self-discipline.More importantly,it is necessary to improve and strengthen the supervision of relevant functional departments of the government,which is manifested in market supervision,policy support,financial support,tax system and other aspects corresponding to wechat business economy.This study combines the practice of micro business economy in the development process,and carries out a comprehensive analysis on the guidance,supervision and tax collection and management of the micro business economy,so as to deepen people's overall understanding of the micro business economy.At the same time,through the discovery of the supervision problems in the development of the micro business economy,this paper puts forward effective suggestions for promoting the healthy development of the micro business economy such as the supervision of the micro business economy and the tax collection and management.This paper focuses on the feasibility and inevitability of micro-business tax payment,and puts forward the corresponding tax collection and management measures and countermeasures.Its basic path is:through the wechat business and wechat business economic development and the existence question has carried on the analysis of its social value and economic significance for certain,argument is obtained for small business tax regulation,necessity and urgency of,and combined with diversity,complexity and difficulty in the process of its regulatory,and tries to put forward relevant measures and countermeasures of regulation and tax levy.This paper not only combines the relevant experience of foreign e-commerce supervision and tax system,but also makes active and meaningful exploration on the basis of the current tax laws and regulations in China,and combines with the actual situation in China,which is where the innovation of this paper lies.