Research on Tax Collection and Management of Electronic Retail Industry in China

DOI

10.2991/978-94-6463-642-0_45How to use a DOI?

Keywords

E-retail; Tax loss; Efficiency of tax collection and management

Abstract

In recent years, with the rapid development of online shopping represented by Tmall JD.COM, more and more enterprises and individuals are choosing to trade and spend on online platforms, and online retail sales are growing rapidly. However, the tax laws and regulations related to online retail still can’t adapt to the rapid development of online retail in China, resulting in a great conflict. This paper analyzes the current situation and difficulties of tax collection and management in China Analysis, and sort out the tax collection and management of electronic retail industry in foreign countries with mature experience. It provides corresponding suggestions for the improvement of tax collection and management efficiency of China’s electronic retail industry. This paper holds that to improve the efficiency of tax collection and management in China’s electronic retail industry, we should improve the tax system design in related fields, strengthen the cooperation with the third-party platform, establish a perfect third-party withholding and remitting system, and strengthen the training of tax collection and management personnel to improve the overall quality of tax collection and management staff.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Yufei Deng
PY  - 2025
DA  - 2025/01/24
TI  - Research on Tax Collection and Management of Electronic Retail Industry in China
BT  - Proceedings of 2024 6th International Conference on Economic Management and Cultural Industry (ICEMCI 2024)
PB  - Atlantis Press
SP  - 427
EP  - 436
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-642-0_45
DO  - 10.2991/978-94-6463-642-0_45
ID  - Deng2025
ER  -