Research on the Tax Base of Income Tax of Smart Mobile Commerce

Abstract

With the rapid development of mobile communication technology and Internet intelligent terminal technology, mobile commerce with mobility and convenience has become a new direction of e-commerce development. Mobile commerce is a new e-commerce mode that carries out data transmission through mobile communication network and participates in various business activities by using mobile information terminals. Mobile commerce is the extension of e-commerce, which has greatly developed e-commerce, and its influence on economic development has been gradually enhanced. It is very different from traditional e-commerce. Mobile e-commerce is not limited by time and space, which is also one of the biggest advantages of mobile e-commerce compared with traditional e-commerce.

However, the rapid development of mobile commerce, driving economic growth, but also brought a series of tax management problems. In the new environment of digital economy, e-commerce and mobile commerce, the existing tax management system has exposed many loopholes. The incomplete tax system of digital economy and e-commerce has led to serious tax loss, and the tax rate of digital economy is less than half that of traditional business model. At the same time, the absence of relevant laws also increases the difficulty of collection and administration, which is not conducive to maintaining the fairness of taxation. Therefore, the research on the tax management of mobile commerce is the protection of the tax rights of the country and also the general trend to adapt to the development. Among them, the tax base as the basis of calculating the tax payable, mobile commerce income tax base is the most important issue. Therefore, on the basis of the original e-commerce tax system and digital economy, combined with the actual situation in China, this paper further explored and improved the tax base of income tax under mobile commerce.

International research on digital economy, e-commerce tax management is in full swing. In this context, this paper is divided into six parts from the perspective of improving the tax base. Firstly, the research background, current tax management status and existing problems of the emerging field of mobile commerce income tax are expounded. The second part expounds the relevant concepts of the income tax base of mobile commerce, the theoretical analysis of the composition scope and the determination principle at home and abroad, and studies the influencing factors of the tax system from the political, economic and social aspects. The third part discusses the determination of the income tax base of mobile commerce. Starting from the macro tax data, this paper specifically studies the taxable income, deduction items and tax preferences of mobile commerce income tax. The fourth part will focus on research the existing problems of tax management system in the tax base, as well as the problems of expense deduction, tax preferential policies, the fifth part, comparing the selected OECD countries based on the same taxable income, deductions, tax breaks for the analysis of the specific Settings and change trend of enterprise income tax base, the last part in view of the above analysis, combined with the actual situation of our country, put forward suitable for China’s national conditions of further optimization measures of mobile business income tax base and legislative Suggestions.