The Research On Tax Collection And Administration System’s Improvement Under The E-commerce Environment

The electronic commerce development from the beginning until now has brought about great changes to our traditional business life. Because of this, the electronic commerce gives tax management a lot of new problems and new requirements, the tax authorities must face these problems, whether it is from the tax system and tax administration methods, should be from the traditional system and ideas, combined with the application of the electronic commerce technology, new thinking and innovation. Therefore, the discussion of e-commerce environment construction of tax collection and administration system is to supplement the existing tax system management, but also the basis to ensure the economy through traditional e-commerce business healthy development, reflects the tax management of fairness and rationality, long promote the benign development of the economy, to ensure the continuity and quality of national tax revenue sources. By analyzing the operating characteristics under the electronic commerce environment, and the tax awareness of the characteristics in the current situation, status and problems of tax to understand, analyze the tax collection and management factors, to analyze the taxation system, as an example to make a detailed analysis and taobao.com, finally according to the analysis of practical example, proposed the implementation of environmental requirements of the tax collection and management system of electronic commerce and the countermeasures. This paper, with the following components:The first part:introduction. This part briefly describes the present research of tax management background, significance, domestic and international electronic commerce environment, and defines the relevant concepts, points out the research methods and innovations.The second part:This part describes the characteristics of Electronic commerce mode, development of Electronic commerce and the present situation of the tax collection and administration under the Electronic commerce environment.The third part:With the problems of tax collection and administration, get the new demands of tax collection and administration。The fourth part:Improve the tax collection and administration system. In this part, by considering all aspects of electronic commerce business characteristics, this part then designs the tax collection and administration system. In the meantime, the system also needs a suitable Electronic information platform and the improvement of laws and regulations.The fifth part:The Conclusion and Prospect of the further research. This part summarizes research findings, and forecast the new development and aspects of the further research.Therefore, based on the above research, this study aims to put forward the use of electronic commerce technology, to supplement the traditional tax administration mode, which can solve the traditional way in not tax problems under electronic commerce environment, and form the basis for unfair taxation, tax loss, put forward new ideas and new methods in the business environment.