The Research On Tax Collection And Management System Of Natural Person Under Sharing Economy

With the rapid development of the sharing economy,more and more workers have been liberated from the traditional employment mode,and the labor force with various idle resources and fragmented time has been effectively released.Service providers under the sharing economy platform obtain diversified personal incomes through paid sharing of resources.The traditional mode of personal income tax collection and management in the tax law of our country has been unable to adapt to the new integrated economy such as sharing economy.At present,our country has not yet been to Shared economy under the service provider’s tax collection and administration to make clear legal policy,will produce subject confirmation of difficulties in practice,problems such as unclear tax items,tax loopholes,lack of related legal lag,system,resulting in the loss of national tax,also bring challenges to the government regulation.On the one hand,the state has continuously introduced relevant systems to optimize the business environment,encourage flexible employment of workers,and promote the healthy development of the sharing economy.On the other hand,the extensive application of the sharing economy model has impacted the traditional supervision and management system,including the tax collection and management system.By analyzing the problems and causes of personal income under the sharing economy,this paper puts forward some practical Suggestions for the practice of personal income tax collection and administration in China,so as to play a positive role in improving the related personal income tax policies and systems.In addition to the introduction and conclusion,the content of this paper is divided into four parts.The main contents of each part are as follows:The first part introduces the general situation of the sharing economy,introduces the problems in the collection and puts forward the problems from the three aspects of the identification of the taxpayer,the identification of the individual income tax items and the tax source supervision.The second part makes an in-depth analysis of the above problems,and summarizes the reasons for the above problems as the imperfection of the relevant tax law system,the information asymmetry between the two sides of tax collection and payment,and the low compliance degree of individual tax payment,which provides the research direction for thefollowing Suggestions.The third part studies the individual tax policies of the United States,the United Kingdom and Australia in the sharing economy,and summarizes the experience that China can learn from,so as to provide a feasible plan for the improvement of China’s personal tax collection and management policy.In the fourth part,based on the summary of the problems of personal tax collection and management in the above sharing economy and the reference of relevant foreign experience,the author proposes practical solutions.First of all,we should improve the relevant tax law system,make legislative confirmation of the taxpayer,income type and corresponding tax items in the sharing economy,implement the principle of tax legality,and provide legal basis for both parties.Secondly,Suggestions are put forward on the problems of tax source supervision and tax payment compliance in the tax collection and management process.From tax registration to tax declaration and tax payment,the third party tax source supervision assistance system is improved.Finally,in the aspect of improving individual tax compliance,it is suggested to improve the standardized tax service system and improve the reward and punishment mechanism of individual tax collection and administration.