Research On Collection And Management Of Personal Income Tax For Cab-Appointed Drivers In C2C Network

The Internet dating car has become a typical representative of the "Internet + transportation" field under the global sharing economic boom.Because the net-appointed car driver can mobilize idle vehicles at a lower cost,and the passengers can solve their travel problems at a lower cost,it is loved by the majority of users.There are many participants in the online car booking.Drivers,as one of them,should pay personal income tax according to the "taxability" theory of the tax law.However,due to the fact that no taxation has been imposed on the drivers of online taxi appointment in practice,the national financial revenue has suffered enormous losses,and an unfair tax competition environment has been created for the taxpayers of online taxi appointment platform,B2 C online taxi appointment drivers and traditional taxi drivers,which violates the principle of horizontal fairness of taxation.Therefore,it is necessary to study the taxation and management of individual drivers in C2 C network.In addition to the introduction and conclusion,this paper is divided into four parts.The main contents of each part are as follows:Part I: General problems of Taxation and administration of net-appointed drivers.Firstly,this part studies the operation mode of online car,including "platform self-purchasing vehicle + platform self-employed driver" mode,"platform rental vehicle + platform employer driver" mode,and "private Car + private car owner" mode.Secondly,compared with the traditional taxi drivers,the online taxi drivers have the characteristics of low market access threshold,electronic trading channels,flexible working forms,diversified operation purposes and weakened territorial jurisdiction.Furthermore,based on the simple legal relationship between the two modes,this paper focuses on the legal relationship between the private car mode and the driver.Then,according to the five criteria of profitability,profitability,fairness,efficiency and certainty,it is concluded that the income of the net-appointment driver through operation is taxable.Finally,through reducing the difficulty of Taxation and management,increasing tax revenue and standardizing the development of the network contract car industry,the necessity of Taxation and management of individual contract car drivers is analyzed.The second part: the current situation and existing problems of Taxation and administration of net-appointed drivers.For the current situation,according to the relevant laws on the supervision of the design of the contract car,it is concluded that the traditional taxi driver individual tax collection and management system will be used in the taxi driver individual tax collection and management of the C2 C network contract car driver.For the part of the problem,combined with the characteristics of the operation of the network contract car driver,there will be some problems when Levying Individual Tax on the income of the network contract car driver: difficulties in determining the taxpayer,unclear nature of the taxable items,difficulties in cost deduction,tax location being falsified,excessive burden of tax declaration and difficulties in tax inspection.The third part: the network domain about car drivers of tax collection and management experience and enlightenment.This paper mainly studies the experience of tax collection and management of individual service providers of Cybernetics vehicles in Australia,Britain,France and the United States,and summarizes the experience that can be used for reference in China.Part IV: The perfection of Taxation and management of net-appointed drivers.Before solving the problem,the paper first points out the principles that should be followed in the taxation and administration of individual taxation of contract car drivers,including the principle of paying equal attention to regulation and incentive and the principle of taking into account the interests of all parties.Under the guidance of the principle,the corresponding measures are put forward,including perfecting the tax registration system to determine the tax payer,defining the taxable items as "income from production and operation of individual business households","standard mileage method" to determine deductible operating costs,taking the place of vehicle registration as the place of tax payment,making special provisions on tax declaration obligations of the online vehicle platform and using electronic invoices.Management platform strengthens collection and management.