Research On Electronic Commerce Tax Administration In Shenyang City

At present,tax collection and management is facing the challenges brought by the growing e-commerce industry.In the face of this challenge,how to adjust the tax system and tax collection and management,in order to better electronic commerce tax collection and management,is a thorny problem.This paper analyzes the domestic and foreign electronic commerce tax policy environment,tax system and levy management,summarizes the electronic commerce tax problems and solutions in shenyang,shenyang municipal taxation bureau garment industry in shenyang taxing e-commerce platform of the case as the research object,and carries on the analysis for the other industries in liaoning province on e-commerce platform for tax collection work,has the certain reference value.This paper consists of four chapters.The first chapter is the introduction,including research,domestic and foreign research review,research content,research methods and research ideas.Chapter two gives an overview of e-commerce and its tax collection and administration and tax preference.The third chapter analyzes the current situation of e-commerce in shenyang,the problems and reasons in the process of tax collection and management.Taking the tax collection and management of shenyang garment industry in e-commerce platform as the research object,it completely analyzes the results of the whole case process from the overall goal in the early stage to the practice and experience in the realization stage.The fourth chapter,drawing lessons from international organizations and some countries e-commerce tax practice experience,focusing on the analysis of shenyang e-commerce tax system and related problems and countermeasures.Based on the continuous improvement of the electronic commerce system and based on the method to solve the problem,puts forward the countermeasures of e-commerce taxation management,we think the electronic commerce tax consciousness should be unified,enrich the existing tax law system,perfect the collection and management means,such as using the Internet advanced technology to support electronic commerce taxation,using big data algorithm support e-commerce tax collection and administration,increase the intensity of electronic commerce tax audit,the training of specialists in the field of electronic commerce tax collection and administration,to better serve the electricity industry,and promote their healthy development.