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The Study Of Tax Collection About Electronic Commerce

Posted on:2019-05-12Degree:MasterType:Thesis
Country:ChinaCandidate:Y X HuangFull Text:PDF
GTID:2429330548987803Subject:Public Administration
Abstract/Summary:PDF Full Text Request
With the rapid development of the global economic integration and the network technology,the electronic commerce has rapidly developed.And the momentum of the development is quite good.Meanwhile the space and the prospects of the e-commerce industry is very broad.In dependence of the internet technology,the growth of the Chinese electronic has reached the height that hard to think of.Judging from the various data,Chinese online tax revenue is relatively serious.The traditional methods and modes of the tax collection and management is failed to follow the needs of the economic integration development,meanwhile the problems ande the contradictions of the various of the collection of management have been highlighted.In such environment and with such contradictions.It seems to be more profounded and significant to explore the economic integration tax administration.However,the tax collection and management system in China are cannot adapt to the rapid development of economic integration,and the law is also not very fit.There have many different problems,such as lack of normatice,it is not clear of the tax registration the links of the tax collection is not good,the motivate of the tax work is not good.Therefore,in order to reduse the loss of tax revenue,we must comply with the principle of the tax neutrality,efficiency,fairness and go on.This article begins with the current study related to e-commerce tax collection and research results and sorts out that we have two major problems in TaiZhou.One is from the subject of taxation,such as the compliance of paying the tax is not high,and it is too easy or free to declare the tax.The second is the implementation of the subject area,such as lack of supervision into the tax source tariff source,the efficiency of evaluation is very low,the internal division of labor is not clear,the attack is low,the information specialization means is not Strong,lack of informatization talented people.We can take these methods In response to these problems.Such as improving the e-commerce tax collection system,strengthening the electronic monitoring of tax sources,realizing the electronic registration of taxation,and establishing an informatized one-stop automated accounting system.The tax return model was established with a third-party payment platform as the core collection and collection system,and full implementation of electronic invoices.It is based on information technology as a support to realize the electronic flow of tax collection and management of the Taizhou Local Taxation Bureau.It also uses the public service as a tax payment to protect and support the development of Taizhou's e-commerce electronic.
Keywords/Search Tags:Electronic commerce, Tax administration & collection, electronic invoice
PDF Full Text Request
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