中国电子商务税收征管薄弱环节分析

Analysis on Weak Links in China's E-commerce Tax Administration

在以往文献对中国电子商务税收征管力进行全面评价的基础上,进一步分析了中国电子商务税收征管薄弱环节的成因.利用鱼骨图和定量分析相结合的方法,计算了薄弱环节的不同成因对中国电子商务税收征管力造成的损失,将这些成因按属性分为继承性问题、放大性问题、特有性问题和策略性问题4类,并提出了相应的解决对策.

Based on the past literature that conducted a comprehensive evaluation on China＇s E-commerce tax administration capacity, the causes of weak links in China＇s E-commerce tax administration are further analyzed. The loss brought from different causes is calculated by combining the methods of fishbone diagram and quantitative analysis. Then the causes of weak links in China＇s E-commerce tax administration are classified into four classes according to their attribute, which are the inherited problems, the amplified problems, the E-commerce specific problems and the strategic problems. At last, the corresponding countermeasures on weak links are put forward.