Research On Perfecting The Tax System Of China's Sharing Economy

With China's economic development and social prosperity and progress,the improvement of modern technology and the widespread use of third-party payment platforms,the analysis and integration capabilities of big data are widespread in enterprises,and China is striding into a new era of “clouds and things”.The sharing economy is a new business model based on these advanced technologies.The existence of the shared economic business model has greatly facilitated people's lives.It integrates the idle resources of the society,improves the efficiency of resource use,reduces people's living costs,and brings a large number of employment opportunities and increases the employment rate.It has added new impetus to the reform of China's supply-side structure.However,while the sharing of economic business models is integrated into people's lives and becomes a habit,the taxation problems caused by the sharing of economic business models are gradually emerging and entering people's horizons.Due to the short time and rapid development of China's sharing economy,it is quite different from the traditional business model.Therefore,in the process of development,there is more and more matching with the current tax system,and it is given to the tax authorities.The daily work of the staff brings certain challenges and increases the difficulty.At the same time,due to the incompatibility of the development speed and the taxation system,the lack of collection and management and the lack of supervision have also led to the loss of a large number of taxes,which has aggravated the phenomenon of tax inequality.Therefore,the main research of this paper is how to solve the tax problems arising from the rapid development of the sharing economy.At the same time,it proposes suggestions on improving the taxation system of China's shared economy from the aspects of taxation system and tax collection and management.Under such a background,this paper expounds the feasibility and necessity of taxing the sharing economy by introducing the connotation and characteristics of the shared economic business model.The research shows that the sharing economy has formed a huge tax source and is now Some technical means can support our taxation of the sharing economy,which will help reduce tax losses and maintain market fairness.The article uses the literature research method and comparative research method to introduce the development status and taxation status of China's sharing economy,and points out that the existing tax system problems such as unclear taxpayers and insufficient tax incentives.At the end of the paper,the author puts forward corresponding suggestions on the problems of improving the tax system and improving the tax collection and management level,such as clearing the taxpayer,using the Laffer curve to determine the optimal tax rate,and strengthening credit management.