Research on M-Commerce Tax Collection and Administration Under Digital Economy

Research on M-Commerce Tax Collection and Administration Under Digital Economy

연구 분야: Networking

학회: International Conference on Human-Computer Interaction

Digital economy is a new economic form formed with the high development of information technology. E-commerce is one of the business models of digital economy, and mobile commerce is an extension of e-commerce. With the rapid development and integration of modern information technologies such as the Internet, Internet of Things, and mobile communication, mobile commerce and enterprises have been inseparable. The rapid development of mobile commerce has brought all kinds of convenience to people’s life, but also brought great challenges to the tax collection and administration. It is difficult to define tax jurisdiction, fragmented transactions, and difficult to track bills brought by mobile commerce, which lead to regional tax imbalance. This challenges the tax administration under the traditional economy in the past. Therefore, in combination with regional interests, China’s actual situation and the characteristics of mobile commerce, this paper studies the tax administration of mobile commerce in China. Taking tax collection and administration as the power point, this paper puts forward measures for tax collection and administration of mobile commerce under the background of digital economy, and improves relevant tax collection and administration mechanisms, so as to better release the vitality of mobile commerce, drive the development of digital economy, and safeguard tax revenue and fairness of various regions.