电子商务税收遵从度评估及征管策略分析

E-Commerce Tax Compliance Assessment and Management Strategy Analysis

摘要: 当前税制改革和税收征管工作亟需解决提高电子商务税收遵从度、推进税收征管的问题。基于2004~2020年我国电子商务交易总额、批发零售业商品销售额和增值税收入的基本数据，量化研究和实证检验表明，增值税收入额与电子商务交易总额的耦合度较低，存在较多的税收流失现象，税收征管秩序失当。因此，可以有针对性采取相应措施，有助于促进电子商务税收征管的有效实施，推动税收管理工作向更高水平迈进。

Abstract: The current tax reform and tax collection and administration urgently need to solve the problem of improving e-commerce tax compliance and promoting tax collection and administration. Based on the basic data of total e-commerce transactions, sales of wholesale and retail goods and value-added tax revenue in China from 2004 to 2020, quantitative research and empirical tests show that the coupling degree of value-added tax revenue and total e-commerce transactions is low, there is more tax loss phenomenon, and tax collection and management order is improper. Therefore, targeted measures can be taken to help promote the effective implementation of e-commerce tax collection and administration and promote tax administration to a higher level.