Research On The Tax Collection And Administration System Of Wechat Business

Wechat Business has developed a new business model,which is the product of“Internet+” thinking in the economic field.It has brought many employment opportunities and promoted the development of the entire network economy.At present,the Wechat Business industry is booming,but it has also caused many problems,and the first issue is the tax collection and management.At present,there is no specific legislation for the tax collection and management of Wechat Business,and there are still many difficulties in practice.Therefore,the author will analyze the tax-related issues and the challenges brought by the tax collection and management system based on the standpoint of taxation for Wechat Business,combine with theoretical analysis and system status,and then explore the concrete improvement path of tax collection and management system of Wechat Business.In addition to the introduction and conclusion,this paper is divided into three parts:The first part is the tax type and the necessity of tax collection and management of Wechat Business.First of all,define the concept of Wechat Business,analyze its development status,draw the particularity of Wechat Business transactions and the relationship between its particularity and tax collection and management.Secondly,introduce the tax types involved in Wechat Business-value-added tax and income tax.Finally,based on different perspectives,the necessity of tax collection and management of Wechat Business is analyzed.Based on the analysis of the principle of tax equity,the taxation of Wechat Business is in line with the principle of tax fairness;based on the analysis of economic taxability,the characteristics of Wechat Business transaction are in line with tax collection and management requirements.The second part is the status quo and existing problems of tax collection and management system of Wechat Business.It can be analyzed from four aspects.Firstly,analyze the status quo and existing problems of the taxpayer,taxation object and taxation location system;secondly,analyze the status quo and existing problems of the tax registration system;again,analyze the status quo and existing problems of the tax return system;finally,analyze the status quo and existing problems of the invoice management system problem.The third part is the improvement of tax collection and management system of Wechat Business,which is the key part of this paper.Specifically,it includes: to clear taxpayer,taxation object and taxation location,we need to establish a cooperation mechanism with Wechat platform and third-party payment platform to achieve the control of Wechattransaction.;to improve the tax registration system,it is necessary to modify the premise of tax registration and improve the management system of tax registration subjects;to improve the tax declaration system,encourage Wechat Business operators to declare their own tax,it can be achieved through the establishment of Wechat transaction electronic tax declaration system,as well as the construction of tax declaration incentive mechanism;to improve the invoice management system,it is necessary to improve the invoice use system and establish a electronic invoicing system and we can achieve the aim of strengthening tax collection and management.