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On Online Group Shopping Tax Collection And Administration Law System In China

Posted on:2017-11-12Degree:MasterType:Thesis
Country:ChinaCandidate:W B SunFull Text:PDF
GTID:2346330485498008Subject:Finance and Finance Law
Abstract/Summary:PDF Full Text Request
Online group shopping has its unique advantages which is cheap but has large amount of,so that more and more consumers are in favor of it.The form that businessman cooperate deal with consumers is different from the general e-commerce business models. According to www.tuan800.com, China's online group-buying market transaction volume increased from2011 in 11.09 billion yuan to 2014 yuan in the first half of 2014, online group shopping deals rises year by year, which is contrasted with the slow developing speed of online group shopping tax collection system construction lag. The rapid development of online group shopping control mode of tax collection and administration in our country at present is still ticket taxes, and deals on the Internet is a carrier to current paperless,which is easy to cause psychological operators tax evasion of speculation. The operator by artificial operation makes that the network deals related with account books vouchers don ' t tally with the actual transaction amount and the invoice lost. On the other hand,a number of online group shopping deals and scattered sources exacerbate the information asymmetry between tax authorities and taxpayer.As a result,the tax collection and administration of the network group purchase is confronted with greater challenges.In this paper, the tax collection and management system of online group shopping is mainly divided into four parts.The first part mainly introduces the basic information of the online group shopping in China, this paper introduces the start of the development and the current situation of the online group shopping, in addition, the concept and the basic classification.Then article analyses the taxability of the online group shopping and sums up the current challenge of our country online group shopping in the macro level. The second part introduces the specific situation of the online group shopping tax administration in our country from the aspect of concrete system and its practice in details, and is divided into substantive law and procedural law system,and they involves commodity tax respectively,income tax and the procedural law of the tax administration and tax collection; The third part mainly aims at analyzing the specific legal problems in the practical level, the legal questions are divided into two plates,the former is mainly involves that a bulk operator evades tax registration resulting in loss of tax sources, electronic tax basis of the account books vouchers content distortion,the jurisdiction of the authority of administrating levying is impacted three issues, the lattermainly involves the rate of issuing invoice is low, the businessman inflates cost deductions,pre-levying deduction points for cash is controversial. The fourth part bases on the second part of the challenge and the third part puts forward improving Suggestions of legal issues,and put forward the favorable conditions of the current online group shopping tax administration and the basic principles of tax collection and administration, the development of the electronic commerce is supported by tax information tube and targeted stricter taxpayers subject qualification examination system, establish a broader electronic tax declaration system,the measures involves that setting up the tax system of supporting the development of the online group shopping industry preferential, a platform of payment withholding system, and emphatically analyzes the platform of payment mechanism of withholding and remitting tax system which is a new direction for the future development of the online group shopping of tax management.
Keywords/Search Tags:Online group shopping, Tax collection and administration, Tax administration by information, The withholding system of third-party payment agency
PDF Full Text Request
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