Study On Tax Compliance And Administration In EC Based On Information Of Cybermediaries

In the past few years, Electronic Commerce(EC) in China has been maintaining momentum of rapid development and tax administration in EC has increasingly become a innegligible problem. Nowadays the compliance level of taxpayers in EC has greatly decreased and considerable tax loss has arisen in China due to lack of effective measures of tax administration in EC. An important reason causing tax compliance and administration problems is that more serious information asymmetry between tax agency and taxpayers in EC compared with that in traditional commerce badly hampered the taxation capability of tax agency. Under the background, the dissertation uses the methodology combining qualitative analysis and quantitive models to investigate the problems of tax compliance and administration in EC primarily from the viewpoints of information and management. Main findings of the dissertation are outlined as follow:Information in EC tax compliance and administration is investigated, the information asymmetry and its transformation between tax agency and taxpayers in EC are analyzed according to channels of tax information acquisition of tax agency, and technology reasons inducing the transformation of tax information asymmetry in EC are discussed. The degree of tax information asymmetry is defined, and the degree of tax information asymmetry in B2B,B2C and C2C are compared.A model is established to analyze the impacts of transformation of information asymmetry on tax compliance and administration in EC. Conclusions show that greater degree of information asymmetry would lead the decline of tax compliance probability, tax revenue and administration efficiency, and the increase of tax loss. When the degree of information asymmetry is very large, such as the case in C2C, taxpayers would not comply at all and tax agency would give up administration.The role of cybermediaries' information sharing and the reason that cybermediaries don't actively share information with tax agency are analyzed. A model based on the theory of two-sided markets is established to study the behaviors of cybermediaries' information sharing. Conclusions show that cybermediaries wouldn't like to take an active part in information sharing without the force of law because it would induce the decrease of market profit and share. It is pointed out that application condition of cybermediaries' information sharing is to firstly solve relative law problems and gradually set up cybermediaries information reporting institutions.An EC tax compliance model based on cybermediaries' information is established. Conclusions show that the use of cybermediaries' information can low the audit probability to L-type taxpayers but may increase or decrease taxpayers' noncompliance subject to the correlativity of cybermediaries' information and taxable income, thus tax agency should choose cybermediaries' information owning high correlation with taxable income to not only decline tax noncompliance probability but also enhance net revenue of tax agency. Taking eBay as an example to illuminate the application of cybermediaries' information and approve the conclusions of model analysis.The structure and process mechanism of cybermediaries' information evaluation system and the framework of cybermediaries' information sharing system which is the basis of evaluation system are investigated. An EC tax compliance model based on cybermediaries' information evaluation system is established. Conclusions show that cybermediaries' information evaluation system can low the audit probability to L-type taxpayers and when penalty rate is high enough it can decrease EC tax noncompliance probability and administration cost, and increase EC net tax revenue and administration efficiency. It is pointed out that the application effect of cybermediaries' information evaluation system is dependent on two factors including precision level of evaluation system and penalty rate, and the factors are analyzed.