Research On The Tax Collection And Administration Of Individual Income Tax Under The Shared Economy

With the rapid development of Internet communication technology in the world,as a new business model,the shared economy emerges at the historic moment.It can utilize idle resources,and the demanders and suppliers of resources can complete transactions through the shared platform.This new economic form has developed rapidly at home and abroad,bringing us a lot of changes in production and life.Shared economy brings convenience and efficiency to people,promotes the rational use of resources and digests excess capacity.At the same time that the shared economy is gradually integrated into our lives,the related tax issues of the shared economy have gradually attracted social attention.What we want to explore is the collection and management of personal income tax under the shared economy.Therefore,the perspective of this paper is individual,that is,how to conduct personal affairs when the idle resources are provided by individuals in the shared economy.Tax collection and Administration.Based on the fact that most of the idle resource providers in Piglet Short Rent Platform are individuals,we choose to use the enterprise to analyze the specific collection and management problems.Although some provisions of the Electronic Commerce Law of the People's Republic of China,which was formally implemented on January 1,2019,involve the shared economy,there are no clear provisions for tax registration of individuals who provide idle resources in the shared economy.So far,China has not clearly stipulated how to collect and administer personal income tax under the shared economy and business model,so that will be the case.The phenomenon of unfair taxation results in the absence of individual income tax.Therefore,this paper explores the issue of individual income tax collection and management under the shared economy,and through specific analysis and summary,puts forward practical suggestions for our tax authorities,hoping to help the country improve the relevant tax policies and systems.In view of the lack of individual income tax collection and management under the shared economy,this paper uses literature analysis,comparative research,data analysis to study and analyze the causes of the problem.The article is divided into five chapters.The first chapter mainly introduces the background,significance,ideas and methods of this study.It elaborates on the domestic and foreign literature,tax system design and related supporting measures.Finally,it briefly introduces the innovation and shortcomings of this paper.The second chapter mainly elaborates the conceptual characteristics of domestic shared economy and the current situation and developmenttrend of individual income tax collection and management in the shared economy.In the third chapter,this paper focuses on the analysis of the tax system design and supporting system of individual income tax collection and management under the shared economy,and introduces the specific manifestations of these problems on the piglet short-rent platform.The determination of taxpayer,tax items and tax rates are the main problems in tax system design.The establishment of tax preferences,deduction of prescribed fees,implementation of tax registration and clarification of tax jurisdiction are also important issues to be considered in tax collection and administration.In other supporting systems,there are mainly problems such as low personal and information security,imperfect credit evaluation system and inadequate supervision.Chapter IV is to analyze and classify the causes of the problems in Chapter III,and to explore what causes these problems from different perspectives.This will help the last chapter of this article from the tax system design and related supporting systems to put forward proposals conducive to the collection and management of individual income tax under the shared economy.