Research On Tax Law Problem Of Chinese Peer-to-peer Lending Industry

After ten years of development,Chinese Peer-to-peer lengding industry has a certain scale,cumulative volume and the number of participants record high,but there are still many chaos in this industry,and we can not find the provisions directly applicable to the P2 P lending industry in the existing tax laws and regulations,the existing tax collection and management means can't be fully applied,resulting in the phenomenon that the participate escapes to pay taxes is serious.On the basis of analyzing the tax law problem faced by Chinese P2 P lending industry,this paper takes the principle of tax legal law and other principles as the theoretical support,and summarize the current tax law of British and American countries about P2 P lending industry,then conceived the tax law applicable to Chinese P2 P lending industry lender,borrower,p2 p platform and other participants in this industry respectively.Putting forward the viewpoint that take the p2 p platform as a lender interest income of the withholding agent,that allow the borrower's interest expense deducted at the actual interest rate,and give the suggestions that make the P2 P lending industry tax jurisdiction clear,formulate preferential tax policies to encourage development and other suggestions.In addition to the introduction and the conclusion,this paper is divided into five parts:The Chapter 1 introduces the development and tax status of Chinese P2 P lending industry.This part introduces the status quo that the scale of P2 P lending industry in China is expanding gradually,but there are many chaos inside the development,analysis the phenomenon that tax evasion and the tax awareness is weak in Chinese P2 P lending industry.The Chapter 2 introduces the problem of tax law and theoretical basis of P2 P lengding industry in China.This part analyzes the four tax law problems of Chinese P2 P lengding industry,such as the lack of targeted tax law and the unclear distribution of tax jurisdiction.It puts forward that we should research the tax issues under the principle of tax legal law and other principles.The Chapter 3 introduces the foreign P2 P lengding industry and tax laws and regulations.This part introduces the current situation of P2 P lengding industry in bothUK and the United States,and the provisions about P2 P in two countries' tax laws andregulations,and sums up the four points that can be used by our tax laws,such as the current applicable tax laws and taxation elements is complete and clear and so on.The Chapter 4 introduces the applicable tax law of P2 P lengding industry in China.In this part,according to the identity of the mainbody in the loan,the paper puts forward the viewpoints of the tax law to the lender,borrower,the p2 p platform and the related enterprises,and advice the borrower's borrowing expenses is deducted according to the real interest rate.The Chapter 5 is the suggestion of the perfecting the tax law of P2 P lengding industry in our country.On the basis of the Chapter 4,this part introduce that make the tax location of lending behavior clear,make the p2 p platform as a lenders' investment income withholding agent,formulate tax incentives to encourage industry develop and strengthen the tax authorities and other subjects' information sharing.