Constructing and Implementing a Compliance Self-Inspection System for E-Commerce Enterprises under Data-Based Supervision

Abstract

As tax big-data supervision deepens—linking e-commerce platform data directly with tax authorities’ systems and enabling end-to-end traceability of fund flows—traditional business models face mounting compliance challenges. Taking as an entry point a case in Jiaxing where an e-commerce firm was assessed back taxes and penalties for concealing income by routing receipts through personal accounts, this paper proposes a four-step compliance self-inspection system: “business review – reconstruction of accounting rules – data reconciliation – institutional implementation.” We delineate operational essentials for each phase, including business process mapping, standardized recognition of revenues and expenses, data verification mechanisms, and the establishment of long-term institutional arrangements, thereby providing a practical framework for e-commerce enterprises to mitigate tax risks and achieve compliant operations.