(a) actively participate in the formulation of laws, regulations, systems and corresponding implementation rules related to e-commerce, and cooperate with relevant departments to implement multi-party monitoring. The existing tax laws and regulations have been unable to restrain the emerging internet trade. In view of the tax problems in e-commerce, we should revise, supplement and improve the tax regulations in time, and adjust the tax objects, tax scope, taxes and tax items exposed by online transactions in real time. The tax authorities shall cooperate with the departments of finance, finance, industry and commerce, customs, foreign exchange, banking, foreign trade and public security. Study the operating rules of e-commerce and the solutions to the tax problems of e-commerce, realize the sharing of e-commerce information through criss-crossing management information networks, solve the controllable processing of e-commerce data information, and establish a tax collection and management system that meets the requirements of e-commerce.

(two) the establishment of online trading entities business registration, tax registration system. In the existing tax registration system, tax registration management clauses on e-commerce should be added. Actively promote the e-commerce tax registration system, that is, taxpayers must go to the competent tax authorities for e-commerce tax registration after applying for registration of online transactions, and obtain a fixed online tax registration number. Where units and individuals engaged in online business have established a fixed website, they must declare the website address, business content and other information to the tax authorities, and clearly display the taxpayer's tax registration number and tax authorities on the homepage of their websites. As an e-commerce operator who provides an online trading platform, when accepting applications from units and individuals for online trading, the applicant should also be required to provide faxed copies of industrial and commercial business licenses and tax registration certificates, and verify them with the industrial and commercial authorities and tax authorities. This will not only ensure that tax supervision is initially in place from the starting point of household registration management, but also help to improve the credit of online transactions.

(three) the establishment of e-commerce tax withholding system. E-commerce transaction mode is suitable for establishing the system of withholding and paying taxes by e-commerce operators, that is, to solve the high liquidity and concealment in e-commerce tax collection and management from the payment system, which can be considered as an important link in monitoring, tracking and auditing. When the transaction is confirmed to be completed and the e-commerce platform operator pays the seller, the transaction system can automatically calculate the tax payable included in the payment, and the operator will withhold and remit the tax payable in time after the payment is successful. Units and individuals engaged in online business who build their own online trading platforms shall withhold and pay taxes through the settlement records of banks, post offices and other financial institutions. Those who reach the threshold for each collection or monthly turnover according to the provisions of the tax law shall be withheld and remitted by financial institutions.

(4) Further increase investment in tax collection and management, and cultivate tax professionals facing the "network tax era". E-commerce and tax collection and management, evasion and plugging, tax avoidance and anti-tax avoidance, in the final analysis, are all contests between technology and talents. E-commerce itself is a frontier discipline, and all kinds of related knowledge around e-commerce are constantly developing. At present, most tax departments in China lack network technical talents, and even more lack relevant e-commerce knowledge. Therefore, tax authorities must use high-tech means to identify the authenticity of online transactions, audit and track the flow of e-commerce, so as to implement effective tax collection and management of e-commerce. Establish an online transaction data sharing mechanism among tax authorities, banks and e-commerce trading platform operators through legislation. By installing a tax controller on the operator's trading platform and using information technology to effectively monitor electronic payment, the real online transaction data of taxpayers can be obtained, so that tax monitoring is ahead of e-commerce.