E-commerce, as a new and important activity of social economy, can not only create opportunities for economic growth, but also bring great challenges to the traditional tax collection and administration system. Based on the systematic analysis of the current status and problems in tax collection and administration in China e-commerce area, this paper proposes the appropriate strategies. We find that there exist many problems in Chinese e-commerce tax collection and administration including undeveloped legal system, difficulty in measurement of tax base, uncertainty to determine taxation object, etc. At last, we give several developing strategies from the laws and regulations related to e-commerce taxation, administration model for tax, international e-commerce standards and the informationization of tax collection and administration.
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