Research On Tax Collection And Management Of E-commerce In China

The Internet to achieve rapid development of our country in recent years,e-commerce relies on an increase in the number of Internet users and the advantage of resources integration,development scale is becoming more and more big,more than 1 billion people,2021 Internet users shopping online user has more than 800 million people,online reservation service class customer number 544 million,e-commerce service diversification,Online medical and office users saw the fastest growth.In recent years,China’s e-commerce has been developing too fast,and the corresponding tax collection and management system has not kept pace with its development.There are problems such as false invoicing,low threshold of e-commerce,loose management system,and different tax burden of real economy from online trade.Therefore,how to improve e-commerce related tax collection and management system,improve its tax contribution is an urgent problem to be solved in China.Therefore,this thesis takes information asymmetry theory,tax compliance theory and expectation incentive theory as the theoretical basis of this thesis,and uses the game theory method to deeply analyze the factors affecting the tax collection and management of e-commerce.By constructing a dynamic game model of e-commerce enterprise and the tax authorities as well as the electronic commerce enterprise,e-commerce platform,and the tax authority tripartite game model,reveals the main e-commerce enterprises and tax authority form game of reason,the influence factors of influencing China’s e-commerce tax collection mainly includes the tax inspection effectiveness,the penalties of the taxation authority,the tax audit efficiency.Secondly,it summarizes the development situation and characteristics of E-commerce in China in recent years,and analyzes the current situation of e-commerce tax collection and administration under the implementation of e-commerce Law.And the average tax burden method is used to estimate the scale of tax loss of e-commerce,mainly measuring the scale of tax loss of e-commerce value-added tax,consumption tax and income tax.In addition,the study of tax collection and management problems of electronic commerce,electronic business mainly the problems of tax collection and administration are: first,the current tax is difficult to adapt to the collection of e-commerce,through the electronic commerce tax revenues to be what is not clear,the categories of taxes that involve include value added tax,income tax,duty,stamp duty,etc.Second,e-commerce tax regulation is difficult.On the one hand,there are certain defects in e-commerce management;on the other hand,e-commerce has a fluke mentality and is unwilling to provide real transaction data.Third,due to the virtual characteristics of e-commerce transactions,its tax jurisdiction is difficult to determine.Fourth,the traditional tax source management means ineffective,industrial and commercial registration is the first step for tax source management,but at present,some e-commerce enterprises still do not need to carry out industrial and commercial registration,so that tax source management means ineffective.Fifthly,it is difficult to determine the object of taxation.For some digital products and services,it is sometimes difficult to determine whether intangible assets,franchise rights or commodities are the object of taxation.Sixth,the traditional method of withholding and remitting is not applicable because there is no clear provision of withholding and remitting liability in e-commerce transactions.Finally,on the basis of learning from foreign experience,the thesis puts forward the following suggestions for improving e-commerce tax: First,steadily promote the tax system of e-commerce,clarify the tax location,tax subject,tax obligation,tax preferential policies and other relevant contents,basically achieve the same tax burden as offline.Second,clarify the definition of tax jurisdiction in China,consolidate the position of tax jurisdiction in the country of origin,revise the current tax collection and administration law,and supplement the rules of tax collection and administration of e-commerce.Third,establish e-commerce tax platform,set up tax registration entry threshold,ensure information transparency,strengthen cooperation with third parties and international,and form mutual supervision system.Fourth,improve the quality of tax service,optimize the collection and management process,reduce unnecessary links as much as possible,reduce tax costs.Fifth,cultivate high-quality talents,especially those who understand tax and law,and increase publicity to improve citizens’ awareness of tax payment.