Game Analysis And Countermeasure Research Of E-commerce Tax Collection And Management Under C2C Model

In recent years,the trend of digitization is spreading all over the world,and every country is vigorously developing digitization to obtain the development dividend brought by technological breakthroughs.President xi jinping put forward the strategy of digital,network power has been in full swing in China's implementation.China's digital economy has now entered the fast track,leading the world in scale and reaching the second place in the world.By virtue of its own advantages,digitalization has enabled economic development.Under the background of China's GDP growth rate going down and stabilizing recently,digitalization has become a booster for China's GDP to continue to rise.As the most important part of the digital dividend,e-commerce not only generates value for the real economy,but also has the advantages of digitalization,which increasingly occupies a more important position in China's economic development.This paper takes C2 C e-commerce as the entry point,combines the background of the introduction of the e-commerce law,discusses the game relationship between tax authorities and taxpayers through the game model,compares the problems of the collection and management of C2 C e-commerce before and after the e-commerce law,and proposes optimization policy Suggestions for the problems.Firstly,this paper reviews the research results of scholars at home and abroad.Then it analyzes the relevant theories of C2 C e-commerce tax collection and management.Then it analyzes the development of C2 C e-commerce and the status quo of taxation before and after the introduction of e-commerce law.The game model of C2 C e-commerce collection and management is used to analyze the game relationship between tax authorities and taxpayers.Then combined with the change of the game equilibrium relationship,this paper discusses the problems affecting the tax collection and management of C2 C ecommerce before and after the introduction of the "e-commerce law",and finally puts forward optimization policies and Suggestions for the problems.The research purpose of this paper is to analyze the loss of tax revenue of C2 C ecommerce after the introduction of the e-commerce law,and to improve the efficiency of tax collection,collection,management and tax payment,optimize the business environment and reduce the loss of invalid fiscal revenue through the improvement of technology,system and management.