关键词: 电子商务, 纳税服务, 税收遵从, 路径选择

Abstract: During the E-commerce era,the taxpaying bodies manifest increasingly obvious features of complexity,virtuality and invisibility.The characteristics of the new platform of the Internet platform economy are based on the State Councils deployment and development.In the face of the new situation of the new era of state governance,how to rely on the “Internet + tax related big data” to promote the innovation of tax service in the new era is imperative.Based on the analysis of the impact of taxpayers demand on the functional orientation of tax service in the era of E-commerce,combined with the experience and enlightenment of tax service in some countries,taking E-commerce in the era of big data as an opportunity,through the mathematical analysis of tax service participants under the framework of game theory,this paper emphasizes the importance of improving the efficiency of tax service from the aspects of its own concept,technology and personnel.On the basis of tax socialized service system,we should constantly promote the innovation of tax service in the new era,and embody the essential significance of tax service starting from the demand of taxpayers,based on the satisfaction of taxpayers,and finally complying with the taxpayers,so as to realize the modernization of national tax governance ability.

Key words: E-commerce, tax service, tax compliance, route choice