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1、ABSTRACTWiththerapiddevelopmentoftheeconomyandnetworktechnology,e-commerceischangingourtraditionalmodeoftrade,ShishiisoneofthefivemajorChineseclothingtransnationalprocurementbase,theevelopmentofelectroniccommercemakesnoticeablecontributiontoitseconomicgrowth.Tomakedevelopmentofe-comme
2、rceindustryhealthandrapid,breakingthroughtangiblemarketregionalspaceconstraints,canmakelocalrelatedresourceswillbemoreoptimizedconfiguration.ButthedevelopmentofelectroniccommercebringsvariousdegreesofimpacttothetaxadministrationofShishi,exposedthattaxsystemhasmanyproblemsoftheenvironm
3、ent.Firstly，thispaperadoptedanalysissummarizingliteraturetheoryaboutourcountryelectroniccommercelevymanagementanditsmechanism。Secondlythroughthecomparisonbetweenourcountryelectroniccommercetaxmechanismandforeigners,summeduptheproblemsinShishielectroniccommercetaxcollectionandmanagemen
4、t,suchasthetaxregistrationlinknotclear,taxwork,lackofnormative,taxcollectionoflinksisnotperfect,thetaxassessmentlinkisnotperfectandnotenoughintensityandotherissuesoftaxinspection.Lastly,putforwardcorrespondingcountermeasuresofe-commercedevelopmentofShishi:first,theimplementationofe-co
5、mmercetaxregistrationsystem;second,improvingtaxcollectionmodedeclarationandpayment;third,formulateareasonabletaxshopstandard;fourth,expandtheturnovertaxthetaxationscope;fifth,theestablishmentofelectronictaxinspectionsystem;sixth,setthereformandoptimizationofthetaxauthoritiesinteriorme
6、chanism;seventh,improvethecollectionqualityawarenessofservicemanagementpersonnelandlawenforcementcapacity.Thispaperincludesfivechapters,thefirstchaptermainlydescribesthepaperselectedtopicsignificanceandmethods;Thesecondchapteranalyzestheelectroniccommerce,andanalyzestheelectroniccomme
7、rcetaxcollectionandadministration;IIThethirdchapteranalyzesthesituationofelectroniccommercetaxcollectionandadministrationmechanismofShishicityinFujianprovince,andpointsouttheproblems;Thefourthchaptermainlyborrowedfromoverseascountries(regions)e-commercetaxcollectionandadministrationme
8、chani
