Research On Tax Collection And Management Of County E-commerce

Under the economic background of "Internet +" era,the e-commerce activities brought about by the Internet have brought great opportunities to the county economy.However,due to the complexity of the new business format,the location concealment,and the imperfect tax management system,the tax evasion phenomenon has been triggered by the "vacuum" of the tax administration,which has given the traditional economic entity.It caused a strong impact.This paper first elaborates the significance and purpose of promoting county e-commerce development under the current development trend of the Internet.Secondly,it introduces e-commerce and related tax and public management theories.By investigating the current situation of e-commerce development and tax collection and management in Yongan City,this paper analyses the phenomena that the overall tax burden of county e-commerce industry is much different from that of traditional commerce,and the tax zero declaration rate is high.It also points out the problems that need to be solved in the current county economic environment,such as the difficulty in defining the tax elements of the industry,the lack of collection and management means,and the serious tax loss.Then,combining with the experience of tax collection and management of other county-level tax departments in China,in improving e-commerce legislation,we should rationally define the elements of e-commerce tax system,speed up the improvement of tax laws and formulate differentiated tax policies;in strengthening tax collection and management measures,we should increase the source keys of tax registration,promote the use of electronic invoices,improve the means of tax assessment,and enhance the level of audit informatization;To promote multi-party management and cooperation,we should strengthen the supervision of the third party trading platform,promote the "Internet +" tax administration,propose to speed up the improvement of the Electronic Taxation Bureau,build the tax management of individual electricity suppliers,enhance the professional quality of tax personnel,and correctly guide the normal operation and healthy development of the county's electricity providers.Finally,from the perspective of tax support,three suggestions are put forward to speed up the development of county e-commerce.It is hoped that the public administration departments at the county level will take the initiative to give full development space,guide enterprises to become bigger and stronger,and increase local disposable financial resources in the face of the emerging new economic format.At the same time,we should try our best to avoid the disjointed management of relevant departments and mislead the new industry economy to drill the "vacuum" of management.