Research On Taxation Supervision Of Sharing Economy

In the current world economic environment,the shared economy,as a bright business model,has rapidly become popular and has become the object of active support and development for all countries.In China,the shared economy not only stimulates economic development,but also conforms to the social concept of green development.This paper further clarifies the core concepts,basic denotations and characteristics of the shared economy,analyses the current situation and trend of the development of the shared economy in China,analyses the tax supervision problems of the shared economy caused by external and internal factors,and puts forward the Chinese path to strengthen the tax supervision of the shared economy based on the beneficial experience of foreign countries.In terms of the concept and extension of the shared economy,one is to analyze and confirm the two viewpoints of the research circles on the origin of the theory of the shared economy,the other is to shrink the types of the shared economy,i.e.the external manifestations,and eliminate the types that deviate from the core concepts of the shared economy.In the analysis of the characteristics of the shared economy,this paper compares the "new leasing economy" with the shared economy,which mostly exists in the network commentary circle,making the shared economy more distinct and more centralized.Finally,it draws two characteristics of the shared economy: a brand-new consumption mode different from leasing,and a market platform based on information technology.In terms of the development of shared economy,this paper analyses its current development situation from three aspects: the rapid increase of the share economy,the driving force of the share economy for social development and The future development trend of shared economy in China.It also analyses the future development trend of the shared economy from three aspects: maintaining high-speed growth,accelerating integration with the real economy,and remolding employment patterns.On the issue of tax supervision of shared economy,the external factors affecting tax supervision of shared economy are pointedly put forward,that is,the government's policy considerations and the fluctuation of tax supervision policies.Both of them are analogous with the situation of tax supervision of e-commerce in recent years,and the idea of "actively promoting and gradually standardizing" tax supervision of shared economy is put forward.On the internal factors of tax supervision of shared economy,this paper focuses on the problems of tax deviation caused by headquarters economy,the difficulty of determining the main body of tax revenue,the difficulty of identifying the nature,the limitation of tax basis and the decentralization of preferential policies.Referring to the supervision measures of foreign shared economic taxation,through the research of domestic scholars,interviews with foreign relevant persons and inquiries of information,mainly concentrated in the United States,the European Union and Australia and other regions.When discussing the path of Chinese-style shared economy supervision,the author tries to change the problem that the integration of macro-theory and micro-operation practice is not high,and puts forward the idea of "actively promoting and gradually standardizing" shared economy tax supervision.Among them,it mainly includes six aspects: establishing a fair and impartial tax business environment,establishing an industry chain related verification model,enhancing cross-regional and cross-border assistance and support,establishing an efficient collection and management model based on network information technology,guiding the trend towards standardization with tax policy support,and deepening the construction of tax talent team.