Research On Tax Issues Of Sharing Economy

Today,in the "Internet +" era,with the continuous development of emerging technologies,many new economic models emerge from the gradual rise of cloud computing,big data,the Internet of things and the mobile Internet.Sharing economy is one of them.The term "sharing economy" first appeared in the 1978 American Journal of Behavioral Scientists by Marcus Fel-son,a professor of sociology at Texas State University and Joe LSpaeth,professor of sociology at the University of Illinois,Proposed that "sharing economy" is also called "collaborative spending" is to use third-party network platform,the supply of resources and demand side of resources link up,the owner of resources will be unused idle resources on the third party platform In order to facilitate the use of demanders,and then realize the effective sharing of resources to promote the maximum utilization of the remaining resources to achieve a balance between supply and demand.Sharing economy as a new type of economy with promising development prospects is bound to contribute more power to the economic development of society.Therefore,in order to better promote the development of sharing economy in our country,from the angle of taxation.Study and share the economy,expecting to analyze and study the tax issues that our country faces in sharing economy,and put forward some suggestions and suggestions on tax policies,systems and collection and management of tax departments in our country.After a brief introduction of the sharing economy,the article specifically discussed the tax-sharing problems in our country's sharing economy.On the one hand,there is no timely tax payment for the emerging variety of sharing economy platforms,which will lead to some sharing On the other hand,China's tax policies,systems and collection and management methods for sharing economic and commercial activities are not perfect.Therefore,it is necessary to conduct corresponding research and formulation for various fields of sharing economic and commercial activities Specific management approach.In view of these problems,the author puts forward some suggestions and reflections.In the process of exposition.we will elaborate on the tax problems and corresponding solutions that exist in the sharing of economic product consumption patterns with some typical examples of sharing economic products as an example.In the light of the tax issue of sharing economy,this paper refers to the experience of the United States and Australia in sharing economic tax revenue,which is mainly reflected in the aspects of sharing depreciation of economic property,deducting related expenses and tax collection and administration.In this paper,the author mainly discusses three aspects of network-sharing vehicles,sharing bicycles and online accommodation sharing,and puts forward some thoughts on the formulation of preferential tax policies for sharing economy,the perfection of tax system and the improvement of tax collection and management methods.Firstly,It is suggested that a clear sharing of economic tax concessions should be made,a reasonable tax preferential policy should be drawn up,and a low tax rate policy should be proposed.On the one hand,we can encourage more economic platforms for sharing,increase employment opportunities,improve the utilization efficiency of idle resources,and save energy and reduce emissions.On the other hand,a low tax rate promotes the rise of all kinds of sharing economic platforms and forms a huge tax source that can meet the tax needs of the country and indirectly repay the general public.Second,we can consider formulating some policies to share the tax treatment of economic enterprises and traditional enterprises,as well as pre-tax deductions for tax prepayment policies and related fees for sharing economic enterprises.Thirdly,it is suggested to improve the system of value-added tax and income tax system;Fourth,it is recommended to share the personal tax withheld by the employees of the economic and commercial platform;Fifth,tax registration should be conducted for the trading platform and practitioners,and The implementation of online electronic tax registration;Sixth,to determine the scope of the tax jurisdiction,regulate tax.Seventh,strengthen tax administration and tax services,and coordinate the relationship between the two.Eighth,a clear tax obligations of practitioners to determine the identity of practitioners.Ninth,strengthen cooperation with departments and establish a coordination mechanism for tax source management.Tenth,improving the income collection and management of individual practitioners and using new technology to achieve information sharing.Finally,think about sharing the future tax revenue of the economy and clearly share the standards and business nature of the economic industry.