Research On Tax Collection And Management Of Ceramic E-commerce In Dehua County

With the popularization of network information technology,the e-commerce has developed unprecedentedly.It has fully penetrated into the business activities,social production and people’s lifestyles.It has become a new driving force for China’s economic development.However,e-commerce is different from the traditional business model,which also brings severe challenges to tax.As a result,the overall tax revenue of e-commerce transactions is rising year by year.Dehua County,as the world’s ceramic capital,is the largest ceramic e-commerce industry base in China.It has been awarded “The 50 most active counties in China” for three consecutive years,and has been awarded “The top 100 e-commerce counties in China” for four consecutive years.In recent years,the county’s ceramic e-commerce retail sales amounted to 10 billion yuan,however,There is a mismatch between tax revenue and tax sources,and the problem of tax loss is serious.The loss of tax revenue will reduce fiscal revenue,weaken tax law,destroy the market order and it will affect the whole economic situation.It is urgent to take effective measures to alleviate the problem of tax collection and management of e-commerce,to plug the loopholes in tax collection and management.This paper attempts to ask questions,analyze problems,and solve problems,combines literature research,case analysis to carry out the research on tax collection and management of ceramic e-commerce in Dehua County.After investigating and studying the tax department of Dehua County and the taxpayers of ceramic e-commerce,found that there are loopholes in tax collection and management of ceramic e-commerce in Dehua County that can not be ignored.For example,The tax registration is not standardized,the tax declaration is not true,the invoices and the account books are difficult to manage.The reasons for the problem are the mismatch between the ability and demand of tax collection and management,the absence of tax risk management,the low level of using information to manage tax,the low degree of tax collection of taxpayers.Hence,on the basis of referring to relevant literature research results and theories,this paper puts forward the countermeasures of collection and management.The measures that can be taken include consolidating the foundation of tax collection and management,using the production and marketing chain to identify and respond to risks,improving the collection and application of tax-related information and conducting taxpayers to comply with tax revenue.I hope it can contribute to solve the problem of e-commerce tax collection and management in the work thinking and the means,it is beneficial to promote tax compliance,to block loopholes and to improve the quality of tax collection and management.