Research On The Tax Collection And Management Of Internet Takeaway Platforms

In recent years,with the development of economy and society,the pace of life has gradually accelerated,while the Internet technology has continued to develop,the platform economy and sharing economy have risen rapidly,and the Internet takeaway platform has increasingly become an indispensable part of modern people’s catering.However,the form of Internet transactions and the crowdsourcing model have had a huge impact on traditional tax collection and management.On the one hand,Internet food delivery transactions are virtual and hidden,the transaction methods are diverse,and the tax authorities do not have a good grasp of the information,resulting in the loss of tax sources for food delivery platform transactions;On the other hand,the emerging employment model has brought certain challenges to the collection and management of personal income tax.At the same time as the development of takeaway platforms,disputes between merchants and consumers not issuing invoices after transactions have frequently occurred,and the tax collection and management of Internet takeaway platforms needs to be solved urgently.This paper first introduces the concept and characteristics of Internet food delivery platforms,emphasizes the virtuality and concealment of Internet food delivery transactions,and elaborates the theories of tax legality,information asymmetry,tax compliance and tax risk management in the process of tax collection and management of Internet food delivery platforms.Then,according to the typical case in the Internet takeaway platform-Meituan takeaway,the current situation of tax collection and management is analyzed: through the background introduction of Meituan takeaway,understand the development experience of the platform,conduct a detailed analysis of Meituan’s operation mode and logistics model,understand the transaction process and profit model of Meituan takeaway,and then analyze in detail the current situation of the current situation of China’s tax collection and management applied to the Meituan takeaway platform,and the current situation of taxpayers’ tax compliance in the transaction of Meituan takeaway,found problems in the entire tax collection and management process of the takeaway platform.It is concluded that takeaway platforms mainly have three problems: the lack of tax legal system,the imperfect tax collection and management mechanism,and the low tax compliance of taxpayers.Finally,starting from the cases,specific suggestions are put forward to improve the tax system,improve the level of collection and management and the compliance of taxpayers according to practical problems.