Research On The Tax Issue Of The Public-chip Industry In The Internet Finance Mode

Because of the continuous innovation and expansion of Internet technology,the rapid development of Internet finance in recent years has been born.Crowdfunding as a member of Internet finance,the importance of national tax revenue is self-evident.However,as the basis of institutional protection,crowdfunding tax system and regulatory system lag behind the development speed of Internet finance.This paper studies the industry characteristics,risk points,main problems and main business processes of crowdfunding business through investigation and literature reading,and combines the current tax environment of our country and the reference of foreign experience.This paper discusses the problems of tax treatment and the defects of tax policy found in this paper,and makes a summary and concrete feasible methods based on the government point of view.The tax problems of crowdfunding industry in China can be analyzed from macro and micro angles.From a macro point of view,most of the tax problems in crowdfunding industry exist in Internet finance,including the security risks and tax difficulties caused by the virtualization of tax evidence.And tax management.It is difficult to determine the power of the Central Government and so on.From the micro point of view,it mainly focuses on the equity crowdfunding tax problem and the creditor's rights crowdfunding tax problem,at the same time,it complements the tax problems existing in other types of crowdfunding,so that the coverage of the problem is more comprehensive.Then it analyzes and puts forward the policy suggestions for the above problems.First of all,from a macro point of view,combined with the national conditions of our country,the Internet financial tax policy should be based on the principle of tax fairness and take into account efficiency at the same time,while not hindering the vigorous development of crowdfunding industry,to protect the national tax revenue.In view of this,the author puts forward that,first,it is necessary to adjust the tax system structure to the double subject mode of paying equal attention to income tax and circulation tax,and to increase the proportion of income tax.It is necessary to implement the collection credit method to reduce economic double taxation.Secondly,in view of the virtual and hidden characteristics of the Internet,tax collection and management should rely on big data and high-speed algorithm modern technology,Unicom the national tax collection and managementsystem and even the information of other government departments.From a micro point of view,it is necessary to improve laws and regulations,standardize crowdfunding processes,establish a third-party fund trusteeship system,clarify crowdfunding taxable nodes,and so on,so that crowdfunding taxation has laws to follow and laws to follow.