Research On Tax Collection And Management Of Internet Economy

With the development of electronic technology,the Internet has become an indispensable tool in people's lives,we can easily complete a variety of things on the Internet,shopping,finance,travel,making friends,etc..The rapid development of Internet technology and the accumulation of the number of users is the achievement of a large number of Internet Co,but because many Internet Co belongs to the virtual economy,and no business entities,how to carry on the tax collection of the tax department issues become confused.The economic development of China's Internet time is short,the lack of relevant theory of tax collection for the Internet economy,whether on the Internet economy and how to levy tax levy is the main problem facing China's tax department.In view of these problems,scholars have different views.Some scholars believe that it should be levied,because the Internet economy,the economy is growing,it can not affect the government's tax collection.There are some scholars oppose the tax collection for the Internet economy,Internet economy requires a lot of capital,open tax collection will hinder the development of the Internet economy,we should vigorously support the Internet economy.In any case,different voices represent the social contradictions behind,so whether the Internet should be carried out tax collection is a very meaningful research topics.Firstly,this paper introduces the domestic and foreign literature related to the collection and management of the Internet economy,and puts forward the research methods used in this article.Then,the Internet economy has carried out an overview,including the relevant theory of the Internet economy and the development of the Internet economy on the impact of tax collection and management.Next,the present situation and problems of tax collection and management of Internet economy are studied,and the causes of these problems are analyzed.In order to solve the existing tax collection of Internet economy in our country,the United States,the European Union and Japan's Internet economy tax collection of the advanced experience of learning at the same time,combined with the actual situation of economic development of the Internet in China is proposed to improve the tax policy system,according to the characteristics of the industry to adjust tax policies,improve tax collection and management of Internet economy ability,improve the technical means of tax collection and improve tax compliance advice,laid the theoretical foundation for our tax collection and administration of the Internet economy.