Research On Tax Collection And Administration Of Internet Economy In China

With the rapid development of Internet technology,as well as the popularization and application of big data technology,the Internet economy is rising rapidly.From the overall structure of China's economy,the Internet economy has responded well to the strategic policy of "supply-side institutional reform" put forward by the State Council of the CPC Central Committee.Although the Internet economy has an important strategic position in the current economic development.The emerging trading mode of Internet economy has caused great impact on the traditional tax collection and management system because of its complicated legal relationship and paperless characteristics in the transaction.The E-Commerce Law,which will come into effect on January 1,2019,not only protects the legitimate rights and interests of consumers,but also regulates the Internet economy market,but the E-Commerce Law is not enough to improve the tax collection and management system of the Internet economy.The Internet economy is a business model based on Internet platform information for online and offline transactions.Due to the unique nature of online trading and paperless transactions on Internet platforms,the Internet economy and the traditional economy have different business models and profit models,and the emerging business models and profit models of the Internet economy will also pose great challenges to the traditional tax collection and management.Whether from the perspective of tax subject,tax object,tax jurisdiction or tax collection and management system,the Internet economy will have a great impact on the existing tax collection and management system.Combined with the theory of tax equity,the theory of tax efficiency and the theory of information asymmetry,this paper expounds the necessity of perfecting the tax collection and management system of Internet economy in China,and combined with the research of past scholars at home and abroad on the tax collection and management of Internet economy,we can see that in the rapid development of Internet economy today,the perfection of the tax collection and management system of Internet economy in China is urgent.Based on data and examples,the author selects and analyzes the three most representative industries in the problem of Internet economic tax collection and management.In the e-commerce industry,tax jurisdiction is difficult to determine,tax registration is difficult to achieve,electronic transaction documents difficult to track is the main problem.In the sharing economy industry,the tax subject's two-factor,the sharing economy business division is difficult,the tax subject is difficult to determine is the key difficulty.In the live broadcast industry,because the main problem is the main issue is the main broadcast income,then the tax subject and withholding duty payer,personal income tax calculation method,tax service and collection and management technology has become the focus.On the whole,the more common problems in the process of Internet economic tax collection and administration are that the tax subject is difficult to determine,the paperless transaction leads to the loss of tax base,the tax method involving natural persons is not unified,the withholding obligation is not clear,the lack of third-party supervision and so on.The stone of his mountain,can attack jade.The author analyzes the Internet economic tax collection and management policies of the United States,the European Union and other countries and regions where the Internet economy started earlier,and combs through the reforms made by APEC,OECD and other international organizations for the Internet economic tax collection and administration,and summarizes the policy proposals suitable for China's Internet economic tax collection and administration.Finally,combined with theoretical knowledge,foreign experience and China's national conditions,this paper puts forward a comprehensive policy proposal to improve our Internet economic tax collection and management.Including: improve the existing tax system of the Internet economy,establish the Internet economy taxpayer registration system,standardize the operation of the Internet economic platform and implement the third-party platform withholding system,establish a third-party tax-related information sharing mechanism,the construction of the Internet economy tax credit management mechanism.Such policy proposals can raise the level of China's Internet economic tax collection and management,and can promote China's Internet economic tax collection and management work in an orderly manner.Targeted internet economic tax collection and management system to improve,promote the establishment of a high standard of Internet economic tax collection and management system.