Research On Legal Issues Of Tax Collection And Administration Of E-commerce

In recent years,e-commerce has developed rapidly as an emerging business.The scale and quality of e-commerce have been improved,and the structure and benefits have been optimized.They have greatly promoted the development of digital economy and are the main source of power for social development.E-commerce occupies an increasingly important position in my country’s economic and social development and has become an important source of taxation growth.However,due to the virtual,electronic,and intangible characteristics of e-commerce itself,it poses a challenge to e-commerce tax collection and management.On the one hand,early theorists discussed whether e-commerce should be taxed.According to taxation principles and the nature of e-commerce,the view of taxation is generally accepted.On the other hand,due to the characteristics of e-commerce itself,there have been problems that are not compatible with the traditional tax collection and management model,resulting in a large amount of tax loss.Therefore,the incompatibility of the existing tax collection and management model with the development of e-commerce in my country is a major problem in the process of e-commerce tax collection and management.The "E-commerce Law of the People’s Republic of China"(hereinafter referred to as the "E-Commerce Law")was formally implemented in January 2019.This law clarifies the scope of the main body of e-commerce operators,divides the main powers and responsibilities,and stipulates that the main body of e-commerce shall be in accordance with the law Fulfilling tax obligations has played a pivotal role in leading the development of e-commerce,regulating e-commerce tax collection and management,maintaining fair online and offline competition,and integrated development.However,the relevant provisions of the "E-commerce Law" have too broad provisions on tax collection and management,and there is no specific implementation method.This has led to incompatibility issues in the e-commerce tax collection and management process,including the difficulty of determining the elements of e-commerce tax collection and management.And tax information is asymmetry.Therefore,this article mainly starts from the current situation of e-commerce tax collection and management in my country,uses literature analysis method,case analysis method and other methods to conduct an in-depth analysis of the problems in the process of e-commerce tax collection and management,and continue to improve the implementation rules of e-commerce tax collection and management.Including the criteria for determining the elements of e-commerce tax collection and management,and the symmetry of tax information,making the existing tax system suitable for the development of e-commerce.At the same time,it draws on the beneficial experience of foreign countries and uses the methods of comparative research to propose solutions with strong implementability,with a view to e-commerce Improve tax collection and management.