Study On The Application Of Tax Law Of Internet Private Car Service

The development of Internet private car reflects the practice of "Internet + traffic travel" in China.However,the development of the Internet car has brought great challenges to the formulation and implementation of tax laws,whether from the perspective of entities or procedures.Therefore,it is necessary to start from the universal tax law theory,based on the existing practice of Internet private car,to seek the answer to the application of the Internet private car service tax law,and to provide a sound idea for the use of Internet private car service tax law.As a new industry,internet car service should be taxed whether from the perspective of income,profit and other practical point of view,or from the perspective of tax fairness,efficiency principle and other theoretical point of view.Internet private car is mainly divided into modes,which are B2 C and C2 C.Between them,the platform companies in B2 C mode adopt the heavy asset operation mode of self purchased vehicles,which is not significantly different from the tax law application of traditional companies。However,platform companies only provide platform intermediary services in C2 C mode,it results that there are many subjects in the operation process,which directly brings substantive issues,such as unclear tax collectors and taxpayers,unclear provisions on tax objects and tax collection methods,unclear specific tax items,uncertain tax basis and so on。As well as procedural issues like nonstandard transaction receipt,imperfect tax registration and so on.Through the extension of the above problems,determination of tax collection and management elements based on Internet car service respectively illustrates the identification of the taxpayer under the traditional,B2 C and C2 C modes,the tax elements of the value-added tax and individual income tax of the Internet car service,the determination method of the taxpayer of the internet private car and the amount of tax payable of the platform,and the tax payment places of various taxes.According to the above problems and identification,combined with foreign experience,in order to solve the problem of tax law application of Internet car service,it is necessary to improve the existing Internet car tax legal system,strengthen the supervision of the third-party payment platform,regulate the number of times of car operation through tax,and strengthen tax publicity.