Research on Tax Collection and Administration of Mobile Commerce Under Smart Taxation

With the rapid development of the internet industry and the widespread use of mobile devices, mobile commerce has gradually become an important way of consumption in people’s daily lives. Due to the characteristics of mobility, virtuality, real-time transactions, and borderless nature of mobile commerce, tax collection and management in this area have become a major challenge. In China, the tax system has undergone a transition from “experience-based tax management” to “invoice-based tax management” and further towards “data-driven tax management”, which aims to improve the tax collection and management system by promoting the construction of intelligent taxation digital and intelligent management platforms for enterprises. Against this backdrop, this study combines intelligent taxation with mobile commerce, focusing on solving the tax collection and management issues of mobile commerce under intelligent taxation. It analyzes the implementation methods and characteristics of intelligent taxation, the current development status and taxation issues of mobile commerce, and deeply explores the connection and adaptability between the two. The study aims to provide policy recommendations for the digital upgrade of tax collection and management applied to the field of mobile commerce.