Research On The Tax Incentive System Of P2P Lending

Internet finance has been included in the government work report for five consecutive years since 2014.P2 P online lending,as one of the main forms of Internet finance,combines the Internet with private lending.This new financing method significantly reduces the financing cost of small and micro enterprises,and provides a new way for small and micro enterprises to finance.In addition,P2 P online lending can mobilize social capital to support the real economy,effectively promote mass entrepreneurship and innovation,and contribute to China's economic transformation.However,along with the development of P2 P online lending,a series of problems have emerged,such as the chaos of P2 P online lending market and difficulties in tax collection and management.Therefore,how to use the tax system to guide and encourage the development of P2 P network lending has become an urgent problem to be solved.In recent years,the Chinese government has issued normative documents,such as the guidance on promoting the healthy development of Internet finance,and proposed to implement and improve relevant fiscal and tax policies and stimulate the healthy development of P2 P online lending through the tax system.However,at present,China's P2 P online lending tax incentive system has many problems in the overall legislation,incentive scope,incentive mode,incentive strength and other aspects,which makes it difficult for the tax incentive system to play a guiding role.In view of this,this paper,on the premise of adhering to the principle of tax legality and the principle of tax equity,draws on the beneficial experience of foreign tax incentive system for P2 P online lending,and attempts to explore the way to improve the tax incentive system for P2 P online lending.In addition to the introduction and conclusion,this paper is divided into four parts:The first part is the introduction of tax incentive system of P2 P network lending.This part first defines the concepts of P2 P online lending and P2 P online lending tax incentive,then analyzes the theoretical basis of P2 P online lending tax incentive system,and finally clarifies the basic principles of P2 P online lending tax incentive system.The second part is the status quo investigation and problem analysis of tax incentive system of P2 P online lending in China.This part firstly investigates the status quo of tax incentive system of P2 P online lending in China from three aspects: overall legislation,tax categories involved and tax payers.On this basis,it analyzes and summarizes the existing problems of tax incentive system of P2 P online lending in China.The third part is the practice investigation and experience of foreign P2 P online lending tax incentive system.This part examines the status quo of the tax incentive system for P2 P online lending in Britain and the United States,and then puts forward the experience that can be used for reference in the overall legislation,incentive scope,incentive intensity and incentive mode of the tax incentive system for P2 P online lending in China.The fourth part is the perfection of tax incentive system of P2 P network lending in China.This part aims at the problems existing in the tax incentive system of P2 P online lending in China,based on foreign experience,this paper puts forward the improvement path of the tax incentive system of P2 P online lending in China from the aspects of overall legislation,incentive scope,incentive intensity and incentive mode of tax incentive.