Research On Tax Collection And Management Of Online Retail

With the popularity of the Internet,the number of online users in China has reached 470 million in 2016,and the rate of online shopping(accounting for the proportion of netizens)is as high as 64%.At the same time,China's online retail sales increased from approximately 25.8 billion yuan in 2006 to 5155.57 billion yuan in 2016,an increase of nearly 200 times in 11 years.From the aspect of e-commerce penetration,from 2006 to 2016,the proportion of China's online retail sales to retail sales of social consumer goods rose from 0.34% to 15.5%,an increase of nearly 46 times.This shows that online retailing has become an indispensable and important shopping method for ordinary people.Online retailing has broken the limitations of traditional retailing in the geographical limits of operations and narrow consumer markets,which has expanded the consumer market for producers.Although compared with cash transactions,online trading has advantages such as electronic records and electronic traceability.However,due to the hidden nature of taxpayers and taxpaying sites in online retail transactions and the difficulty of sharing data on multiple platforms,it is difficult for tax authorities to collect taxes on the online retail industry.All in all,the gradual loss of tax revenue in China's online retail sector has become increasingly serious and the contradiction between taxation and collection has become increasingly prominent.With the expansion of the online retail industry,the situation of tax losses will be further severe.The reason for this is that the difficulty of the tax collection and administration activities of tax authorities for online retailing mainly lies in two aspects.On the one hand,the legal basis for taxation of online retail sales by tax agencies is not perfect.That is,the tax entity law is not in place for the regulation and management of online retail sales.As a result,tax authorities have no way to start tax collection of online retail sales.On the other hand,there is a mismatch between the tax collection procedures of the taxation authorities and the nature of online retailing,which means that the tax collection and management procedures cannot be effectively implemented by online retailers,thus reducing the deterrent power and leading power of the tax authorities.Therefore,this article believes that the lack of online retail sector system,the imperfection of taxation substantive law and the lag of procedural law have caused the chaos of the current loss of taxation in the online retail industry and the difficulty in the collection and management.In view of the above issues,this article summarizes the practice of tax collection and administration of online retail sales in other countries,such as the United States' equivalent taxation,German bank withholding and collection,India's pre-paid taxes,and the European Union's preferential tax policies,and analyzes its suitability.China's national conditions.This article thinks,China's tax collection and management of online retail should start from three aspects.First of all,the state should improve the taxation entity laws,clarify the tax jurisdiction between the regions,and clarify the tax liability of online retailers.Secondly,the state should improve and innovate in the tax collection and management process to achieve pre-tax,tax,and post-tax monitoring,so as to achieve a scientific daily tax administration.Finally,strengthen cooperation and sharing among relevant departments,and make a reasonable balance between information sharing and information security.The author hopes that through the discussions on the main affiliates of online retailing,taxation entities,and the tax collection and management law,the taxation issue of online retailing has received extensive attention,providing more viable recommendations for the taxation of online retail taxation,in order to establish and improve the tax system and Tax management system adds bricks and tiles.