Research On The Legal Issues Of Tax Collection And Management Of Income Of Wechat Business

With the widespread popularity of Internet shopping,the market share of WeChat Business has gradually increased,and it is imperative to impose tax supervision on WeChat Business operators.The operating model of WeChat Business determines that WeChat Business transactions have the characteristics of concealment,virtuality,digitalization,cross-regional and diverse practitioners,which leads to the difficulty of identifying tax subjects in tax collection and management,difficulty in distinguishing tax objects,and inability to pay tax locations.Determine and other difficult problems Although Article 11 of "E-Commerce Law" stipulates that e-commerce operators are obliged to pay taxes in accordance with the law,due to the lack of corresponding supporting measures,the tax collection and management issues of WeChat Business and other aspects of tax collection and management have brought shocks.Existing researches on micro-business taxation are mostly focused on the technical level of collection and management,and there is a lack of legal analysis of the feasibility and taxability.Based on the analysis of the theoretical basis of tax law,the legitimacy and taxability of the taxation of WeChat Business income is the premise.A theoretical framework is established from the perspective of maintaining tax fairness and national tax interests,and on this basis,the discussion on the tax collection and management of WeChat Business income is carried outTaxation has the effect of maintaining social fairness.Fair tax burden is conducive to the long-term stability of the country.WeChat Business obtain income from selling goods and providing services,and they should pay corresponding taxes like traditional offline sales to show the fairness of taxation.At the same time,as one of the main entities using social resources,WeChat Business should pay corresponding consideration to the state.The transaction volume of the WeChat Business industry has been increasing,and the taxation of WeChat Business income is conducive to reducing national tax revenue.Our country has not issued special tax regulations to regulate the taxation of micro-business income.The transaction behavior of WeChat Business is an economic form and needs to be transformed into a legal issue.With the help of theoretical foreshadowing,the problem of WeChat Business income is included in the existing tax system.Discuss the taxability and feasibility of taxation based on current laws and regulations.Our country’s current income tax law clearly stipulates the circumstances under which income tax should be paid.WeChat Business who obtain income through online sales or providing services should also pay the same tax as offline sales.Considering that WeChat Business can solve problems and promote the development of the network economy to a large extent,it is necessary to consider the game between tax incentives and tax fairness to lay a theoretical foundation for WeChat Business income tax collection and management suggestionsThe particularity of the WeChat Business itself leads to the vagueness of some of its tax components,which has an impact on the current tax system.The "Individual Income Tax Law" and "Corporate Income Tax Law" do not clearly stipulate the tax elements of the micro-business income tax.The "Tax Collection Management Law" and the"Detailed Rules for the Implementation of the Tax Collection Management Law"regulate the registration system of WeChat Business entities and the place where the income tax The tax authorities have not made clear provisions on the specific methods of collection,administration and payment.Taxation system is an abstract norm,it is easy to ignore individual interests in its formulation and implementation.Therefore,taxation theory is needed as the basis for analyzing the rationality and legitimacy of taxation on WeChat Business income.In order to prevent the principle of fairness and the principle of taxation by quantity and energy from being "eroded" by local powers,the designated authority of tax preference rules must be included in the legal scope to maintain tax fairness.Taking into account the principles of tax fairness and efficiency combined with my country’s actual conditions,it proposes solutions in terms of clarifying tax elements,adjusting tax collection and management methods,and formulating tax preferential policies,so as to fill tax depressions and promote the healthy development of the WeChat Business.