Analysis of E-commerce Tax Compliance Based on Grey Relational Model

In recent years, with the prevalence of new media, the live streaming e-commerce industry has also entered a fast lane of development. This article takes the relationship between e-commerce and tax revenue as the starting point, uses the grey correlation model to calculate the coupling coefficient of e-commerce tax compliance, and confirms that the coupling degree between value-added tax revenue and total e-commerce transactions is low, indicating that e-commerce tax compliance is low and the tax collection and management order is improper. And use real cases as secondary evidence to analyze the reasons for the low tax compliance in the live streaming e-commerce industry, and propose to improve tax legislation for corporate and government taxpayers respectively; Enterprises attach importance to business architecture design, standardize transaction agreements; Strict tax collection and management, measures such as increasing the illegal cost of tax evasion in the online live streaming industry, have been taken to raise awareness of e-commerce enterprises paying taxes in accordance with the law.