Author(s)

Xiaoxiao Wang

Corresponding Author

Xiaoxiao Wang

Abstract

As a non-traditional trade form, e-commerce(EC) emerges as the times require, which is quite different from the traditional trade mode in tax collection and management. It changes the traditional management mode and production organization form, effectively improves the efficiency of resource allocation, enhances the vitality of national economic development and the transformation of economic growth mode, and effectively promotes the development of small and medium-sized enterprises. But at the same time, it also brings a lot of problems, which has a serious impact on the traditional way of tax collection and management. This paper analyzes the characteristics of EC, expounds the problems of EC on tax collection and management(TCM), and then puts forward countermeasures for the problems, so as to make full preparation for the rapid development of EC, so as to solve the problems of TCM in the development of EC. After the questionnaire and analysis, this paper finds that EC plays an important role in the national economic system, and with the continuous development, its transaction volume gradually increases. In addition, this paper points out the problems of EC TCM, and studies the corresponding countermeasures, aiming to provide certain reference for the development of EC TCM.

Keywords

E-Commerce; Non-Traditional Trade; Tax Collection And Management; Countermeasures Research