Study On China Mobile Commerce Tax Administration Issues And Countermeasures

In recent years,digital economy has played an important role in economic activities.On the one hand,the development of the digital economy makes people's lives more convenient;on the other hand,it also brings great challenges to the traditional tax system.If less attention is paid to tax administration in digital economy in China,problems like tax loss and inequity may arise.E-commerce is one of the business models of the digital economy,and mobile commerce is an extension of e-commerce.The rapid development of mobile commerce has also brought a series of tax problems while promoting economic growth.As the development frontier of the digital economy,mobile commerce has unique characteristics.Therefore,the research on the taxation administration of mobile commerce is a refinement and supplement to the research on the taxation of the digital economy,which protects China's tax-raising power and follows the current trend.Therefore,based on the research of digital economy taxation and e-commerce taxation,this paper studies China's mobile commerce taxation issues.In consideration of China's national interests,actual situations and mobile commerce characteristics of mobile commerce.In 2015,the OECD issued a proposal-?Addressing the Tax Challenges of the Digital Economy?.From the two aspects of direct tax and indirect tax,the OECD will present problems and possible solutions of the current global digital economy tax and the suggestions that can be taken.At the same time,the European Union,the United States,India and other countries have taken action to deal with the digital economy.Due to the different national conditions and national interests,this paper analyzes the reasons for the adoption of relevant measures in different countries on the basis of the factors of the tax system.On the one hand,it can analyze the impact of taxation factors on tax legislation and judge the influence of taxation factors;on the other hand,it will lay a foundation for studying the taxation of China's mobile commerce by using tax factors.The latter part of the thesis discusses China's current tax system cannot cope with mobile commerce under the circumstances of factors of China's tax system and he status quo of legislation of mobile commerce tax.By sticking to the e-commerce taxation principle proposed at the Ottawa meeting and the objectives of China Mobile commerce tax policy,China Mobile commerce tax management should put forward efficient recommendations for Chinese mobile commerce tax legislation on the basis of the characteristics of mobile commerce and the feasibility of tax management.