Research On The Platform Economic Tax Collection And Management Problems And Its Countermeasures

With the change of global business practice,especially with the development of platform economy,the tax rules and systems constructed based on the traditional economy have been greatly impacted,tax collection and administration are facing great challenges,Moreover,the difficulty of tax administration is constantly highlighted.Platform economic information of circulation,virtual,the current platform economic tax collection and management temporarily cannot meet the demand for the above characteristics,only fully combining the characteristics of platform economy,using data innovation technology,through the targeted collection management mode to accurate management,to improve the platform of economic tax collection and administration.Since there are no relevant policies and regulations on tax collection and administration specifically for the platform economy,the tax authorities temporarily rely on the original tax laws and regulations to implement tax collection and administration on the platform enterprises.It is necessary for tax authorities to change the traditional thinking of tax collection and supervision,and innovate a tax governance system that conforms to the changes of the new era,which not only protects the platform economy that is still in its primary stage,but also brings its development into the track of legalization and standardization.Under the background of digital economy,strengthening tax collection management can promote the modernization of tax governance in China,which can create a good business environment for platform economy,and promote the standardized development of platform economy and ensure the stable operation of society.This paper mainly analyzes the outstanding tax collection and management problems in the development of platform economy.With the concept and method of innovative governance,from the perspective of current smart taxation,this paper analyzes the problems exposed by the current tax collection and management model,such as false tax registration information,flexible employment platform fictional services,false invoices and hidden income,and illegal collection of taxes to pay less and pay less taxes.Moreover,this paper summarizes and draws on the practical experience of advanced management models at home and abroad at the level of tax collection and management system and tax governance of platform economy,so as to put forward countermeasure suggestions on this basis of strengthening the monitoring and publicity of registration process,sound industry management to guide platform self-examination,accelerating tax governance by numbers and linkage,and improving tax legal policies and norms of platform economy.Innovate a platform economic tax governance model applicable to the grass-roots tax authorities.