大数据下电商业税收征管问题与治理策略研究

Research on Tax Collection and Management Issues and Governance Strategies of E-Commerce Based on Big Data

摘要: 针对多年来中国电商行业发展迅速而来源于电商业务的税收却增长缓慢的客观实际，结合增值税和企业所得税、个人所得税法规政策内容，采用文献检索法、调研法和案例分析法等，概要介绍了国外内研究的状况，深入分析了电商企业税收征管存在的主要问题，并有针对性地探讨了基于大数据背景下加强税收征管的相关策略，提出了“金税工程”专门开发构建电商税收监管模块或者税务机关专门研发电商税收征管系统并与电商平台信息共享，以及赋权电商平台在收取电商投流费的同时代收代缴税款等重要主张。

Abstract: In response to the objective reality of the rapid development of China’s e-commerce industry over the years and the slow growth of tax revenue from e-commerce business, combined with the content of value-added tax, corporate income tax, and personal income tax regulations and policies, this paper adopts literature search, research, and case analysis methods to briefly introduce the research status at home and abroad, deeply analyze the main problems and impacts of tax collection and management in e-commerce enterprises, and explore targeted strategies for strengthening tax collection and management in e-commerce enterprises based on big data background. It proposes important propositions and academic viewpoints such as “Golden Tax Project” to develop and construct a specialized e-commerce tax supervision module or a tax authority to develop an e-commerce tax collection and management system and share information with e-commerce platforms, as well as empower e-commerce platforms to collect and pay taxes on behalf of e-commerce investment fees.