PAGE22OnTaxCollectionandManagementofCross-borderE-commerce-TakingAlibabaasanExampleAbstract：Thisarticlefirstanalyzesthecharacteristicsofcross-borderbusiness,theoperationmodeofcross-bordere-commerceplatforms,andthetaxtypesinvolvedincross-bordere-commercecompanies,andthenanalyzesthecurrentstatusandexistingproblemsofcross-bordere-commerce.Finally,theproblemsexistingincross-bordere-commerceareputforwardfromtheperspectiveoftheenterprise,thetaxcollectionandmanagementdepartment,andthecustoms.Basedonthetaxissuesinthedevelopmentofcross-bordere-commerceplatforms,basedonin-depthfieldresearchoncross-bordere-commerceplatforms,Imadeseveralsuggestionstotaxcollectionandmanagementdepartmentsandcustoms:(1)Taxcollectionagencyaddstaxevasioncompaniestodishonestlist;(2)thetaxcollectionandmanagementdepartmenthasreachedcooperationwithcross-bordere-commerceplatformsandthird-partypaymentplatforms;(3)Customsuses5Gmoderntechnologytomonitortaxes.Keyworks:Cross-borderE-commerce,TaxCollectionandManagement,Alibaba目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc34931308"第1章绪论PAGEREF_Toc34931308\h8HYPERLINK\l"_Toc34931309"1.1研究背景和意义PAGEREF_Toc34931309\h8HYPERLINK\l"_Toc34931310"1.1.1阿里巴巴税收征管问题的背景分析PAGEREF_Toc34931310\h8HYPERLINK\l"_Toc34931311"1.1.2本课题的研究意义PAGEREF_Toc34931311\h8HYPERLINK\l"_Toc34931312"1.2文献综述PAGEREF_Toc34931312\h9HYPERLINK\l"_Toc34931313"1.2.1国内研究PAGEREF_Toc34931313\h9HYPERLINK\l"_Toc34931314"1.2.2国外研究PAGEREF_Toc34931314\h9HYPERLINK\l"_Toc34931315"1.3课题研究方法和内容PAGEREF_Toc34931315\h9HYPERLINK\l"_Toc34931316"1.3.1研究方法PAGEREF_Toc34931316\h9HYPERLINK\l"_Toc34931317"1.3.2研究内容PAGEREF_Toc34931317\h9HYPERLINK\l"_Toc34931318"第2章跨境电子商务概述PAGEREF_Toc34931318\h11HYPERLINK\l"_Toc34931319"2.1.跨境电子商务的定义PAGEREF_Toc34931319\h11HYPERLINK\l"_Toc34931320"2.2跨境电子商务-阿里巴巴的介绍PAGEREF_Toc34931320\h11HYPERLINK\l"_Toc34931321"2.2.1阿里巴巴的进口跨境电子电商-天猫国际PAGEREF_Toc34