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Discussion on Tax Policy and Management from the Perspective of Internet Economy

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DOI: 10.25236/ermbfe.2019.137


Xiong Hui

Corresponding Author

Xiong Hui


With the rapid development of the Internet, China's economy has entered a new normal. In this context, various new business models relying on the Internet continue to emerge. However, the current Chinese tax policy and management system has not been followed up in a timely manner, resulting in chaotic tax management. The specific performance is that some of the online transaction tax objects are uncertain, and the tax authorities have difficulty controlling the tax source. The internet companies have frequent opportunistic behaviors, and the tax jurisdiction is unclear. In view of this, this article proposes countermeasures and suggestions for tax policy and management improvement under the current situation from the perspective of the Internet. It points out that relevant departments should optimize taxation policies, standardize collection standards, adopt platform withholding policies, prevent tax revenue loss, improve tax collection and management systems, and establish and improve corresponding measures.


Internet economy; Tax policy; Management; Discussion