Research On Strengthening Tax Administration Of Network Group Purchasing

Advances in technology allow more and more people be able to buy goods on the Internet, compared to going outside, people would rather stay at home to buy their favorite products.In recent years, Online Group Shopping is very popular in consumers because of its low price. Since Groupon’s business model is well-known and is introduced to China, the development speed of the Online Group Shopping is far beyond the traditional buy rate, our government has gradually introduced tax incentives about E-commerce, State Administration of Taxation issued advice in May,2015 indicates that our government’s supportive attitude to the new formats, new models. However, compared with developed countries, our tax administration policy of Online Group Shopping is still just getting started, need to be more explore research. Strengthening tax administration research on Online Group Shopping is not only of great theoretical significance, but also of great practical value such as promote the normal operation of Online Group Shopping market, solve the unfair taxation, increase state revenue. In this paper, I have comprehensive analyzed the current development of Online Group Shopping and tax policy, explored its problems and shortcomings, elaborated tax administration of Online Group Shopping, provided valuable suggestions for improving our tax administration policies of Online Group Shopping and optimizating the existing tax system, creating fair market environment.