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

Yufei Deng ()
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Yufei Deng: AnHui University, School of Economics

A chapter in Proceedings of 2024 6th International Conference on Economic Management and Cultural Industry (ICEMCI 2024), 2025, pp 427-436 from Springer

Abstract: 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.

Keywords: E-retail; Tax loss; Efficiency of tax collection and management (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-642-0_45

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DOI: 10.2991/978-94-6463-642-0_45

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