Study On The Influence Of Tax Collection And Administration On The Vitality Of Internet Enterprises From The Perspective Of "Governance Effect"

With the rapid development of digital technology,platform economy has shown good prospects for development.As a major network country,the "Internet+"industry has ushered in development opportunities because of its vast audience.The governance of Internet enterprises has also received attention from all walks of life,and improving the vitality of Internet enterprises has become a hot topic.The "governance effect" of tax collection and administration helps to promote the vitality of Internet enterprises.With the development of society,tax collection and management technology has become increasingly sophisticated,especially the implementation of the Golden tax project,which makes the tax department’s financial supervision of Internet enterprises stricter,gives full play to the effect of external restraint mechanism on corporate governance,and plays a strong role in promoting the vitality of Internet enterprises.Exploring the influence of tax collection and administration on the vitality of Internet enterprises from the perspective of"governance effect" is helpful to summarize the effect of golden tax project impl ementation,and further optimize the tax governance model,and provide reference for tax collection and administration work and the operation and management of Internet enterprises.The main research and relevant conclusions of this paper are as follows:First,based on the study on the influence of tax collection and administration on the vitality of Internet enterprises,this paper analyzes its influence mechanism with the help of the quasi-natural experiment of "the third period of Golden Tax" as the theoretical basis.Secondly,sufficient evaluation indexes of the vitality of Internet enterprises are selected to construct an evaluation system of the vitality of Internet enterprises and obtain a comprehensive score of the vitality of Internet enterprises.In the empirical study,the differential method was used to build a model and benchmark regression was carried out.It was concluded that the improvement of tax collection and management ability under the "governance effect" can significantly improve the vitality of Internet enterprises,and the robustness of this empirical result was tested.Thirdly,according to the different ownership and enterprise scale,the heterogeneity analysis of the classification of Internet enterprises is carried out,and it is concluded that the enhancement of tax collection and administration ability has a more significant impact on private and large Internet enterprises.The empirical mechanism test is carried out,and it is concluded that tax collection and administration can improve the vitality of Internet enterprises by reducing agency costs.Through the analysis of tax collection and administration problems and research conclusions at the present stage,the following suggestions are put forward:improving laws and regulations related to tax in Internet enterprises;Strengthen the ability to regulate the tax sources of Internet enterprises;Optimize the tax payment service mechanism;We will actively participate in the reform and construction of digital tax in international taxation.