Research on problems and countermeasures of e-commerce tax collection and management

نویسندگان

چکیده

The Electronic Commerce Law of the People's Republic China does not solve all tax problems, and also exposes many difficulties during its implementation. This paper analyzes problems existing in my country's e-commerce collection management: demarcation objects is blurred, system facing severe tests; traditional law enforcement difficult to cope with development e-commerce, methods need be innovative; High; platform operators fail play a supervisory role, authorities cannot obtain transaction information timely manner; business process supervision place, management mechanism needs improved. following suggestions are put forward: first, improve laws regulations form multi-level legal system; online trading market regulates responsibilities third-party platforms, avoids evasion through agency mechanism. Transparency facilitate management.

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ژورنال

عنوان ژورنال: ?????????

سال: 2021

ISSN: ['1450-9148', '2406-1263']

DOI: https://doi.org/10.6914/tpss.030406