A Study On Taxation Of Sharing Economy

Our country has entered the Internet and big data era,people's life style has experienced tremendous changes,from the exchange between goods in the past to rely on the Internet for the exchange of services and even the exchange of information.The sharing economic business model is born in this kind of environment,it caters to the present "fast times",makes people's life more convenient,but also creates a large number of re-employment opportunities for the people,and greatly promotes the economic growth of our country.However,as the shared economy becomes more and more closely related to people's life,some related problems,such as the tax collection and administration of the shared economy,are also emerging.The tax collection and administration of sharing economy is still in blank state in our country,and the sharing economy has various forms and novel ways,which brings some difficulties and challenges to the work oftax authorities.But at present this kind of system and the lack of supervision make the loss of tax source become a necessity in our country.It will bring huge loss to our country's fiscal revenue in the long run and cause the tax unfair phenomenon.Therefore,the tax problem of shared economy is the main research object of this paper.This article mainly uses the literature research method,the comparative research method and so on,pointing out some problems existing in tax collection and administration under the current shared economy model and puts forward some suggestions to solve the problems of shared economic taxation by studying the typical representative of shared economy in DiDi.This paper analyzes the tax collection and management of shared economy from six parts.The first chapter is the introduction of the thesis.Firstly,the background and significance of this paper are expounded.Then the innovation of this paper is introduced.Finally,the research ideas and methods of this paper are simply introduced.Chapter Two is about the related theory of sharing economic tax,in which the necessity and feasibility of this new mode of taxation are analyzed.Chapter Three is about foreign experience.The author mainly analyzes the sharing economic tax system of Canada,USA,Australia,UK and France,and puts forward some beneficial enlightenment to China.Chapter Four puts up with some problems about the administration of the current tax system in our country according to the sharing economy.Chapter Five analyzes the most representative sharing economy enterprise DiDi in our country at present,and makes a detailed tax system for it.In the sixth chapter,some suggestions are put forward,including perfecting the tax system of our shared economy,strengthening the collection and administration of shared economic tax,and promoting the development of shared economic taxation in our country.At the same time,we also express our best wishes for the future development of shared economy.