Research on e-commerce tax Research on e-commerce tax collection and management based on network intermediary tax assessment system

• 1、School of Economics and Trade,Hunan University,ChangSha 410006

Abstract：The development of new technologies has spawned new production and lifestyles, and the development of Internet information technology has spawned e-commerce transaction models. In the face of new-type e-commerce, the tax collection and management method compatible with traditional commerce has encountered many unacceptable aspects. In order to solve the tax collection and management problems of new e-commerce, this paper proposes to help tax agencies obtain tax-related information through the sharing of tax-related information owned by network intermediaries and tax agencies. Through the establishment of an e-commerce tax collection game model based on the network intermediary tax assessment system, it is found that when the fine rate is set at a high level and the information provided by the network intermediary is accurate, the information sharing can indeed reduce the frequency of audits by tax authorities and increase tax payment The subject\'s tax compliance can also improve the tax agency\'s net tax revenue and collection efficiency. This proves that network intermediaries and tax agency information sharing are of great significance to e-commerce tax collection and management.

Keywords： nternet intermediary tax assessment system e-commerce tax collection and management