Research On Tax Supervision Problems And Countermeasures Of Internet Platform Economy In China

With the transformation and upgrading of domestic economic structure,China’s Internet platform economy is booming.The outbreak of the novel coronavirus pneumonia has caused a severe recession in the world economy.At this time,the platform economy plays an increasingly important role in promoting industrial upgrading,optimizing resource allocation and maintaining the economic cycle,injecting new impetus into the world economic recovery.However,under the background of Internet platform economy,the industrial boundaries are gradually blurred,the resource agglomeration is significant,and the market levels are becoming more and more diverse.It is difficult to distinguish the virtual transaction subjects and the transaction scope is more complex,which leads to the increasingly heavy task of tax supervision of tax authorities,which makes the traditional thinking and mode of tax management face new challenges.The research theme of this paper is the research on the problems and Countermeasures of tax supervision of Internet platform economy in China.Using the literature research method,this paper collects,summarizes,integrates and compares the literature related to Tax Governance under the Internet platform economy,and analyzes the focus and shortcomings of the existing research;Using the comparative analysis method,this thesis draws lessons from the relevant practical experience of Tax Governance for digital economy and platform economy at home and abroad,and obtains the relevant enlightenment.Firstly,this thesis integrates the development process of Internet platform economy,the characteristics of platform economy and the current situation of tax supervision,analyzes the common problems of tax supervision in different business models under the platform economy,and then analyzes the causes of these problems combined with the current tax management practice in China;Then,based on the requirements of the times of tax supervision under the Internet platform economy,by combing and summarizing the advanced experience of many foreign countries and regions in tax management of platform economy,we can draw lessons from it and get inspiration;Finally,it puts forward feasible suggestions from the aspects of improving the substantive tax law matching the Internet platform economy,improving the tax supervision and management system of the platform economy,including clarifying the various tax elements of the substantive law under the platform economy,improving the collection and management system with high integration of information and tax supervision,improving tax compliance and ensuring the information security of taxpayers,Gradually improve the tax supervision system matching the Internet platform economy.