Study On The Tax Collection And Management Of Online Retailing Business

Since the entry of e-commerce into China in the 1990 s,the economic has been constantly changing in the trend of The Times,and a large number of excellent e-commerce platforms have shown a good development momentum.Now,electricity into people's lives,and in the development of market dynamics,the power industry plays an important role,as part of the electricity network retailing also rapid development.However,our legislation is faced with the problem of how to coordinate with the development momentum of online teaching and research staff and standardize the Internet industry.Compared with traditional retail,fast development and vast network of retail specific tax policy is still not perfect,which not only hinder the fairness of market economy,will also lead to loss of national tax.In his opening remarks at the second world Internet conference,xi stressed that "cyberspace is not a 'land outside law'.Cyberspace is virtual,but the subject of cyberspace is real.Everyone should abide by the law and clarify the rights and obligations of all parties.Today e-commerce has entered the stage of steady development of the socialist market economy and the healthy operation of the stage,is to improve the tax collection and management regulations and universal coverage of electric network retail business scope of tax collection and administration of the best time.In this paper,starting from the development background and the research phase of online retailing,first of all,the domestic and cross-border online retailing loopholes in tax collection and administration of a detailed analysis,and then the advanced experience of other countries online retail tax collection has carried on the simple combing.Finally,this paper analyzes and summarizes the countermeasures to strengthen the tax collection and management of online retail.The purpose was to maintain the market competition,the rationality of tax neutrality and tax burden,the standardized management of the network retail,reduce the degree of information asymmetry in the network retail trade tax collection and administration,improve the taxpayer compliance,the tax authorities can improve the tax collection and administration ability,reduce the loss of tax revenue to promote industry tax fairness and more standardized and comprehensive development of electronic commerce.