Research On Platform Economic Tax Collection And Administration Under The BackGround Of Smart Tax

As a product of the digital economy,the platform economy,with the development of Internet and other technologies,continues to show a new trend of informatization and cross domain integration,and has played an indispensable role in driving employment and promoting economic growth.New business forms of the platform economy such as live delivery,flexible employment,online office and learning continue to emerge,These new formats have become a new driving force for China’s economic development.However,due to the online transactions of the platform,it becomes very difficult to control its transaction records and tax related information.The lack or tampering of certain transaction records in platform enterprises can lead to the loss of tax sources and hinder the collection and management of tax authorities.In the context of the digital economy,smart taxation is an inevitable choice for achieving China’s tax system reform and development.Considering the role played by the platform economy in the development of China’s economy,this thesis conducts a systematic study on the problems existing in the tax collection and management of the platform economy under the background of smart taxation.In the context of smart taxation,platform enterprises can handle and operate tax registration,tax declaration,etc.online through the electronic tax bureau,greatly saving tax collection and management costs and improving collection and management efficiency.The use of electronic invoices saves the time and cost of issuing invoices,making it more convenient for collection and management.Mobile tax terminals such as personal tax APP,local tax We Chat official account,mobile electronic tax bureau,etc.have improved the tax efficiency of taxpayers,reduced cumbersome procedures,and can be operated anytime and anywhere,greatly facilitating taxpayers.However,the market access threshold for platform economy is relatively low,with a large number of natural persons and individual businesses participating.Due to a lack of tax awareness or intentional tax evasion,it is difficult for tax authorities to collect and manage them.A large number of flexible employment platforms construct false business and falsely issue value-added tax invoices.This article first elaborates on the concepts and related theories of platform economy,smart taxation,and tax collection and management,laying a theoretical foundation for subsequent research.Secondly,by describing the current situation of tax collection and management in the platform economy under the background of smart taxation,it was found that there are difficulties in tax collection and management in terms of obtaining tax related information,legal systems,electronic invoice supervision,and the "tax control through invoices" method.The causes of the tax collection and management problems were analyzed in detail.Afterwards,this article analyzed the tax related cases of flexible employment platforms and flexible practitioners,and found that there were problems with flexible employment platforms such as false issuance of value-added tax special invoices,illegal acquisition of tax data,and inadequate sharing of tax data information.Corresponding tax collection and management suggestions were proposed in a targeted manner,providing reference for future tax collection and management suggestions for platform economy in the context of smart taxation.Finally,this article puts forward some suggestions for the tax collection and management of platform economy under smart taxation,including improving data management level,improving relevant legal systems,strengthening the application of blockchain,and transforming tax collection and management concepts,in order to achieve effective collection and management of platform economy and help it continue to develop healthily in the context of smart taxation.