The Study On Electronic Commerce Tax Collection And Management Based On Asymmetric Information

Since the first online trading succeeded in China in1998, Chineseelectronic commerce has been developing rapidly, that more and moreeconomic activities stride into the era of Internet economy. In the taxsystem, taxation of e-commerce has become an important source of revenue.In reality, however, the tax revenue contributed by e-commerce marketdoes not match its turnover, and E-commerce tax collection and managementhas increasingly become a non-negligible problem. Currently, aseffective e-commerce tax collection measures have not yet been made,taxpaying compliance of e-commerce taxpayer keeps a low level, causinga considerable loss of tax revenue. The study found that informationasymmetry between the tax authorities and the taxpayer in e-commerce isa fundamental reason for e-commerce tax collection problems, and how tosolve these problems become the focus of the work of the tax department,as well as the research hotspot and difficulty in theory and practice.In this context, from the perspective of information asymmetry andmanagement, this paper will discuss above issues from the shallower tothe deeper. Firstly, based on the retrospect and summary of the researchboth at home and abroad regarding the existing problems, causes andcountermeasures of e-commerce tax collection and management, the papertries to analyze current situation of e-commerce tax collection andmanagement, summing up the dilemma. Besides, after the analysis of thephenomenon, qualitative analysis and quantitative method are used todiscuss the impact of asymmetric information on e-commerce taxation,concluding that information asymmetry is the basic causation of caused by the underlying causes of the plight of e-commerce taxation. And thenthis paper conducts deep analysis of the symptom and the reasons forinformation asymmetry between tax authority and taxpayer.Secondly, the paper introduces international options overe-commerce tax administration under asymmetric information, includingthe U.S., Japanese and Germany’s at technology level and the EU, theU.S. and Singapore’s policies for improving the information asymmetrydegree between tax collector and taxpayer.Finally, in the light of these influencing factors, this paperproposes countermeasures to build e-commerce tax collection system underasymmetric information for platform-based e-commerce, and to strengthentax source monitoring by supervision of invoice and cash flow forautotrophic e-commerce. Overview, the research has importantsignificance for improving electronic commerce tax theory systems,establishing efficient tax collection mode, regulating behavior leviedfor both sides, effectively preventing the loss of tax revenue, andachieving the desired goal of tax policy.