QUẢN LÝ THÔNG TIN NGƯỜI NỘP THUẾ GIÁ TRỊ GIA TĂNG ĐỐI VỚI HOẠT ĐỘNG THƯƠNG MẠI ĐIỆN TỬ TẠI VIỆT NAM

Abstract

With the strong development of e-commerce, tax policies and tax management, especially value-added tax for e-commerce activities, need comprehensive changes to keep up with the ever-changing trends, ensuring accurate and sufficient tax collection for the state budget while facilitating the development of e-commerce. This article analyzes the current situation and proposes solutions for managing VAT payers’ information for e-commerce activities in Vietnam.