| Since 1989,the World Wide Web hypertext protocol and the subsequent birth of electronic commerce electronic data exchange technology since joining the predecessor,in less than 30 years' time,e-commerce has transformed the traditional way of life China,convenient for people,production and sale of shopping and settlement and other economic exchanges,greatly speeding up the people to obtain a variety of products and services the speed,reduce the cost of living,improve the quality of life of ordinary people.The reason why China is able to leap into the era of mobile Internet economy,electronic commerce is outstanding.But because of its rapid development,the corresponding social management system has not kept up.The e-commerce with asymmetric information superiority has also appeared moral problems and legal problems such as drilling system,unfair competition,dishonesty,trustworthiness and illegal operation.At the same time,the large volume of e-commerce transactions is extremely mismatched with its contribution to the contribution of fiscal revenue and revenue.Because of China's e-commerce taxation law system is still in continuous improvement,tax collection and management technology is relatively backward,the information asymmetry factors are caused emergence of the phenomenon of tax non-compliance of the e-commerce activities,resulting in a large number of tax revenue loss.Therefore,it is a very urgent task to explore the law of the development of e-commerce itself and achieve the high quality tax collection and management of the e-commerce industry.Based on this background and purpose,based on the analysis of asymmetric information under the conditions of the game as the entrance,problem oriented,ask questions,analyze problems,and finally solve the problem,in-depth discussion of the problem from the outside to the inside.First,this paper summarizes the domestic and foreign scholars in the research of electronic commerce tax collection of the various types of literature and ideas,on this basis,describes the development characteristics and the status quo of e-commerce in China,combined with the current collection mode,analyzes the challenges to tax collection and management in china.Then,in a brief account of the related theories,this paper establishes revenue management game theory of the electronic commerce from the perspective of information asymmetry analysis model to internal defects,electronic commerce,electronic commerce tax evasionreasons for e-commerce tax competition caused by three related issues of theoretical analysis,and the use of social survey statistics data and typical can learn from the practice of foreign cases and empirical analysis.Finally,combining the information economics and the good governance theory,this paper puts forward the countermeasures to solve the difficulties of tax collection and management caused by the asymmetric information of electronic commerce.In the case of asymmetric information,market failure will easily become a "lemon market",the original "Ticket control tax" tax collection and management methods will become ineffective.But in the long-term game situation,the market can pass the correct signal and strengthen the incentive finally overcome the information asymmetry caused by all kinds of unfavorable factors,the tax department can also unite the social comprehensive strength to strengthen the related system legislation,the information management,the taxpayer credit Administration,Taxpayer incentive and tax risk punishment to strengthen the electronic commerce tax collection and management,this is the tax administration.This paper also proposes the establishment of electronic business license for the taxpayer,to promote electronic invoicing and tax receipts,a standardized database interface and a series of tax-related information interconnection of personal immaturity point of view,hoping to develop the "e-commerce law" to move tax governance Internet economy era of intelligent and "Administrative law" to modify to offer my help. |
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