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

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