Collection of electronic commerce regulations targeted is not strong, remote electronic settlement and other conditions exist, bring difficulties to the tax authorities to check the work of e-commerce enterprises, should improve the electronic commerce laws and regulations, strengthen communication and coordination with departments and agencies of the network services to make better tax inspection work to adapt to the new era of Internet the situation.
E-commerce is relying on the Internet platform of the new economy, in the economic development into the vitality of the same time, to the tax authorities to bring difficulties to the inspection work.
Problems of tax inspection of electricity suppliers
In the past tax inspection, the author has access to the electronic commerce enterprises to declare or approved by the way of tax collection, the way of tax collection and management is not different from the traditional enterprise. In general, these enterprises in the tax calculation is often not what problems exist, the tax basis of whether objective truth is the key content of tax inspection, the electricity supplier in the revenue, transaction data involving tax is true. Even with these knowledge to carry out inspection work, but the actual operation is always encountered many difficulties, for example, the tax inspection work personnel requirements can not only stay in the declaration data mastered, to further verification of business transactions and capital flow network payment platform and three party data, only the actual data and reporting data consistency in order to confirm. According to the actual work, the author thinks, may lead to the business tax tax basis of incomplete information embodied in the following aspects.
E-commerce tax collection and management regulations are not strong, so that the tax inspection of qualitative difficulties. Electronic commerce is a new type of transaction developed in recent years, the rapid development of network marketing makes more and more enterprises move to online trading platform. Although the provisions of the existing tax law, commodity trading shall pay income tax and personal tax, consumption tax and other taxes, but its traditional trade as the basis for the establishment of the entity, whether national or local levels are not legal rules for electronic commerce network transactions, e-commerce tax legislation is still lagging behind. Tax collection and management work, the use of electronic business platform business mostly follow the line of business tax management model. Digital, paperless, or even settlement of cross-border e-commerce transactions, has its special chain, bring some difficulties to the qualitative tax inspection.
E-commerce has changed the traditional tax inspection basis, increased the difficulty of inspection. In the Internet environment, commodity ordering, payment is paperless online transactions, contracts, orders sales bill also by electronic bill form of encryption, which makes the invoices, vouchers, books and statements for tax inspection according to the lost the most direct proof of evidence. Some financial irregularities in the business enterprise, only the billing electronic transaction voucher as the accounting credentials, can not fully reflect its income, increase security and technology level of difficulty for tax inspection.
Computer network encryption system to the tax inspection set up a protective barrier. In order to ensure the legitimacy of the trade of the network, the online operators must obtain a business license issued by the business sector or the franchise license, engaged in e-commerce website or shop in business qualification has also been network security related, but the transaction data encryption technique in the maintenance of the security of e-commerce transactions at the same time, become a natural barrier tax evasion, tax inspection department makes difficult to get real data transaction status. In addition, enterprises can change the site on the Internet, choose to set up a site in a low tax rate or tax exempt countries, to achieve the purpose of tax avoidance, the hidden dangers of international tax avoidance.
Electronic settlement in different places makes the tax inspection work in a difficult situation. Internet banking, electronic check, Alipay and WeChat and other new platform has become a common currency settlement in electronic commerce electronic media. The tax authorities usually through the relevant transaction data access to bank account payments by the taxpayer, the income declaration is true, and the combination of electronic money, the supervision mechanism of the effect was significantly decreased. For example, an electronic commerce enterprise although registered in the local business, but its payment platform may also be in other provinces, to sales of external business enterprise, often to investigate the corresponding payment platform, which involves a wide range of aspects, need the external coordination, inspection personnel must find a breakthrough in the investigation of corresponding to these settlement platform and get the real data confirm the deal from the network to pay settlement.
New ways to explore new situations
In view of the above problems encountered in the actual work, tax inspectors only actively explore new ways to adapt to the new situation in the Internet era.
To strengthen communication and coordination with functional departments and network service agencies. Obtain the required data from the tax authorities by sharing information with each functional department. At the same time, the establishment of long-term mechanism of communication and network services, by defining its legal level to assist in tax inspection duties, security inspection departments can effectively obtain the site transaction data, mainly to do a special inspection trading volume, frequent cash flow businesses, to check the transaction data of the real situation and pay taxes.
Absorb and train the professional staff of high end computer network technology. To speed up the development of a number of information to adapt to the development of the community, both proficient in computer and network knowledge and proficient in the tax business of composite tax inspection personnel, is an urgent need for the development of the times. Can be taken with brain concept, absorb the Department of information technology professionals to join our group, both the college and can promote each other, to complete the inspection task effectively and cultivate interdisciplinary talents with practical experience in the examination.
Strengthen the propaganda of the electronic commerce enterprise’s tax law. Part of the electronic commerce enterprise shall pay taxes according to law consciousness, online transaction concealment, generally do not ask for invoice and other objective conditions contributed to the evasion behavior of e-commerce transaction subjects. Therefore, in the electronic commerce enterprise inspection, should increase the propaganda, and constantly improve the electronic commerce taxpayer’s tax law compliance degree.
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