The collection of tax data is very important to solve the problem of e-commerce tax collection and management in the era of big data, and the corresponding taxpayers must bear corresponding obligations in the supply of tax-related information. In this regard, China should clarify the nature, duration and location of taxpayers and taxpayers according to relevant information flow, cash flow and cargo flow, and reduce tax evasion and deepen electronic tax inspection by improving e-commerce tax registration and standardizing electronic invoice issuance. Especially in the field of information source supervision, it is necessary to do a good job in tax registration and encourage taxpayers to declare relevant tax-related information independently.
First of all, China should constantly establish and improve relevant laws, clarify the obligation of e-commerce service providers to assist tax authorities in handling tax-related information in future laws and regulations such as the E-commerce Law and the Measures for the Administration of E-commerce Taxation, provide clear rules and guidelines for them to assist tax authorities in managing tax-related information, and require taxpayers to go to the competent tax authorities for e-commerce tax registration after handling online transactions and obtain a special tax registration number. At the same time, the tax authorities should strictly examine the online transactions declared by taxpayers, register them one by one, and supervise taxpayers through tax registration. Secondly, it is necessary to publicize the tax registration and disclose the original data as much as possible to facilitate the public to inquire about relevant information online. Take Guangdong Local Taxation Bureau as an example. At present, the Guangdong Provincial Local Taxation Bureau is relying on the big data platform to gradually promote the construction of a transparent tax bureau. The public can inquire about the total tax revenue of Guangdong Province, distinguish taxes by region, and also inquire about corporate tax payment, personal income tax, social security fee, tax arrears announcement, tax credit rating, electronic invoice inspection, taxpayer status and other data. [Visible, constantly promoting the "transparency" of tax information is an important way to improve taxpayer compliance. In the specific way of publicity, we can adopt such an approach: for enterprises that build their own websites to carry out e-commerce activities, they can be required to register their taxes on the websites and display them permanently; For enterprises that use third-party specialized e-commerce websites to carry out e-commerce activities, they should be required to display tax registration information at the merchant introduction office, promote personal e-commerce operation with real-name registration system, and improve the tax registration system under e-commerce conditions. Finally, in the era of big data, we should continue to strengthen the institutional incentives for taxpayers to declare independently. At present, the taxpayer's self-declaration system in China is not perfect. According to the "Measures for Self-declaration of Individual Income Tax (Trial)", only taxpayers with an annual income of more than 6,543,800+0.2 million apply the self-declaration system, and other taxpayers still rely on the "inspection" of the tax authorities to collect taxes, which brings abnormally high tax collection and management costs. Therefore, China should constantly promote the improvement of the tax collection and management model supported by "administrative compulsion" to "taxpayers declare and obey themselves", and encourage taxpayers to declare tax information by promoting the reform of tax legislation system, so as to finally urge taxpayers to pay taxes consciously and honestly. [ 14]
2. Real-time tracking: establish e-commerce tax collection and data exchange system.
E-commerce usually changes the transaction form and content of traditional commerce, such as changing tangible products into intangible products and changing text services into digital information services. Therefore, compared with traditional transactions, e-commerce transactions will be unable to monitor specific transaction information due to the lack of "intermediate links", resulting in a narrowing or even disappearance of the tax base. Coupled with the electronicization of online transactions and the emergence of online banking, it is difficult for tax authorities to clarify whether they should be taxed or exempted when finding out the supply channels and payment sources, which also brings unfairness to taxpayers' tax burden in e-commerce and traditional commerce. In view of this, we should start with building a "bridge", promote the legal "levy" system of e-commerce tax, continuously strengthen the sharing and exchange system of tax data and information, and continuously strengthen the tax collection and management of e-commerce.
First of all, we should gradually establish a legal "collection" system in the field of e-commerce. At present, one of the important reasons for the difficulty in taxing e-commerce in China is that the tax source is difficult to monitor. Taking C2C mode as an example, each online trading platform will launch its own e-commerce payment information as a third party to manage payment settlement, so as to ensure the convenience and security of electronic payment. In this mode, the third-party payment platform in the "middle position" can easily control the business scale, account information and transaction amount of personal online stores. Therefore, according to the characteristics of online payment third parties, a legal mechanism for collecting taxes on online payment platforms (Alipay, Tenpay, Express Payment and Online Banking) can be established, and the tax authorities entrust the relevant online payment platforms to collect taxes on related suppliers, especially those suppliers who have not registered for tax, so as to solve the tax collection problem. [15] In terms of specific operation, we can take Taobao as an example, and standardize the process of third-party payment of e-commerce tax as follows: the buyer pays Alipay after purchasing the goods, and directly withholds the tax in Alipay after confirming the buyer's receipt.
The second is to gradually promote the use of electronic invoices in online transactions. E-commerce transaction not only updates the transaction mode, but also impacts the traditional tax collection and management mode in China. In this context, information-based e-commerce transactions need to be managed through the new invoice style of "electronic invoice". Electronic invoice is a new product of the transformation of invoice form and service management mode in the information age. It is the electronic record information of the warehouse information system, and adopts a brand-new paperless invoice form. Its launch broke the "hidden rule" of online transactions without invoices, which not only laid the foundation for the fairness and security of e-commerce transactions, but also filled the gaps in invoice management and tax management. With the help of electronic invoices, tax authorities can manage the circulation, storage, inspection and comparison of invoices in an all-round way, and then they can control the transaction information of related e-commerce in real time, and give play to the tax agglomeration effect of e-commerce. Therefore, China should promote the use of electronic invoices in e-commerce transactions under the background of vigorously piloting electronic invoices at present. Third, strive to promote the construction of information sharing mechanism in the era of big data. With the development of science and information technology, information sharing has become an inevitable trend and choice in the era of big data. As an important part of big data, tax data must also strengthen the construction of "information management tax" and promote the tax collection and management of e-commerce. Just as e-commerce needs a third-party payment platform, tax collection and management also needs a third-party auxiliary platform. In China, the auxiliary platform of tax collection and management is mainly "China Tax Collection and Management Information System (CTAIS)". However, although the system has been successfully launched in most provinces and cities in China, and the tax revenue involved accounts for 70% of the whole country, many existing data flows are still superficial, and the advantages of the system in e-commerce tax collection and management cannot be brought into play. In view of this, in the era of big data, tax authorities must, on the premise of ensuring data availability, strengthen information construction, realize data docking with banks, customs and online merchants as soon as possible, effectively monitor the data of enterprise production and trading activities, and promote the "networking" of information verification and monitoring. In the field of cross-border electronic commerce, we should also fully connect with the Internet as soon as possible, reach an agreement on tax exchange and tax compliance, and prevent tax loss in the field of e-commerce and crack down on tax evasion through online cooperation with tax bureaus of various countries.
3. Follow-up supervision: establish a risk assessment and management mechanism for e-commerce tax data.
In order to prevent "information deviation" and enhance the certainty of tax data, China should also actively carry out the analysis and comparison of e-commerce data on the basis of taxpayers' independent declaration and statutory collection, and do a good job in risk assessment and management of tax data. First of all, the tax authorities should establish an effective connection between the network economy and the real economy, bring e-commerce enterprises into the early warning and evaluation system of the provincial bureau, regularly publish risk early warning information, and bring e-commerce into the normal tax source monitoring range to further reduce tax loss. Secondly, as the competent authority of information management, tax authorities should follow the "due process principle" in the process of information processing and adopt scientific and reasonable management procedures and methods to avoid information and related data being tampered with and distorted in the management process. In this regard, in order to facilitate the tax authorities to use relevant tax-related information and facilitate stakeholders to query relevant information, encryption settings can be introduced into big data management to provide technical support for tax authorities and stakeholders in key or decryption to prevent information from being illegally queried, tampered with or deleted. Finally, legal responsibility is the guarantee of system implementation. Under the big data platform, if the tax authorities violate the confidentiality obligation of relevant tax-related information management and illegally disclose taxpayer information in the field of e-commerce, they shall bear relevant administrative responsibilities and make reasonable administrative compensation for the losses caused by taxpayers; If a third party other than the tax authorities illegally discloses or infringes on the taxpayer's tax-related information, it shall bear the corresponding civil tort liability to make up for the damage caused to the taxpayer's legitimate rights and interests.