Research On The Qualifications Of Taxpayers For E-commerce Operators

E-commerce shows a strong high-speed development trend.This new economic model has become an irreplaceable economic driving force for the country.However,the relevant provisions of e-commerce tax collection in China are not complete,and the definition of e-commerce tax subject qualification is not clear,resulting in loopholes in the tax law,resulting in the loss of national tax.It can be seen that the key to make up the loophole of tax law is to study the qualification of e-commerce operators.Based on the case study,this paper points out that the current law is lack of provisions on the qualification of e-commerce tax payers.By studying the provisions of the current relevant laws,this paper analyzes in detail the impact of the lack of provisions on the qualification of tax payers on the practice of tax law.Then it compares the main body of e-commerce and analyzes the reasons why the current tax law is difficult to identify the qualification of tax payer.Combined with practice,this paper analyzes the rationality of the theory of tax subject qualification,puts forward the standards of e-commerce tax subject qualification,and puts forward suggestions for improving the system of e-commerce tax subject qualification.