| The rapid rise of the shared accommodation market has greatly changed the traditional way of tourism and vacation,and also provided a unique way of accommodation for people to travel.Undoubtedly,these changes are innovative and revolutionary,but there will still be problems that the new economic activities in the shared economic environment are not compatible with the existing laws.As an important manifestation of the shared economy in the accommodation industry-shared accommodation,behind its rapid development,there are also legal issues in all aspects that need to be answered urgently.As an economic activity,especially when its size is so large and its development prospects are immeasurable,how to regulate it in tax law is undoubtedly an important issue.Because this is not only related to the state’s financial revenue,but also largely determines whether the state can use the tax legal system to guide the sustainable and healthy development of the industry.But at present,shared accommodation is growing at a barbaric speed in China,and it is difficult to regulate it with existing tax laws.How to regulate it by taxation law,and even whether it should be taxed is a question worth discussing.From the perspective of comparative law,this paper tries to provide a perspective for our country to face the tax law problems that have arisen or will arise by investigating the legal system of accommodation tax in the United States,the origin of shared accommodation,in order to explore the specific tax legal system of sharing accommodation activities in our country with a view to combining the tax system and the actual situation.In this paper,the analysis of the sharing accommodation tax legal system is divided into four parts.The first chapter is to clarify the concept of shared accommodation.By classifying the three modes of providing accommodation services,this paper clarifies the meaning of shared accommodation which belongs to this article.At the same time,the legal analysis of shared accommodation tax in our institute is defined between landlord and tenant,not focusing on the tax legislation of shared accommodation platform.Chapter two analyses and enumerates the tax law dilemma faced by sharing accommodation in China.Taxation lacks clear legal provisions.From the perspective of tax law elements,the modes of shared accommodation in China are various,and it is difficult for tax payers to identify them.From the perspective of tax collection and management,the current tax collection and management are confused and there is no uniform and clear standard.And the different modes of shared accommodation involve different legal relationships,and it even has certain breakthroughs in the traditional legal relationship of contracts,resulting in the ambiguity of taxable behavior.All these problems have posed difficult problems for the tax regulation of shared accommodation in our country to varying degrees.The third chapter is the investigation of the legal system of accommodation tax in the United States,mainly from the origin and development of accommodation tax,tax and tax collection and management together with the impact of accommodation tax in turn,and focuses on the impact of accommodation tax in the United States.The development of accommodation tax in the United States actually reflects the experience and lessons of the United States government in the aspects of finance and tax,tax scope and tax fairness,tax types and collection and management mechanism in the aspect of accommodation tax law.The understanding and analysis of the impact of accommodation tax is undoubtedly of the greatest help to our country in the formulation of the corresponding tax law.For example,with the development of tourism,the Government has focused on the accommodation industry in order to increase revenue without unduly increasing the tax burden on local residents,because accommodation taxes can be transferred to residents of other states at the state and local levels;And the application of the accommodation tax to short-term leases and to the shared-accommodation industry after the emergence of shared accommodation,because the zoning system in the United States makes it impossible to reach uniform standards between states and even between places.This can only be combined with specific state or local tax laws,summed up the objective application of accommodation tax to the shared accommodation industry,although the tax rates are different,the taxes are not the same.The fourth chapter draws a mirror from the tax collection and management of the American accommodation industry,combines the experience provided by the American tax legal system with the actual situation of our country,starting from the tax system of our country,such as in the identification of taxable behavior,Combined with the theory of American scholars and Chinese scholars,the author compares and analyzes the applicable taxes and tax rates of rental and hotel industry,combined with the existing tax laws of our country and the regulation of the shared accommodation industry in the United States,the author draws a conclusion.Structurally,this chapter explores the specific tax regulation of shared accommodation in China from three aspects:tax elements,collection and management mechanism and tax supervision,and puts forward specific suggestions. |
