Research On The Tax Supervision Of Natural Persons Under The Sharing Economy

The rise of the sharing economy has subverted the traditional business model,natural people as resource suppliers in the market economy active,with the Internet sharing platform,optimize the efficiency of resource allocation,bring new economic growth points,the formation of a huge tax source.However,the new business model poses a challenge to the traditional tax supervision system,on the one hand,the identity of natural persons as taxpayers is difficult to confirm,and they are in the blind area of tax supervision,resulting in taxable behaviors and taxable income with the same economic essence facing different tax effects,serious tax unfairness,and disorderly market competition;on the other hand,the emergence of new business models and new product and service content brings difficulties to the identification of elements of the existing tax system,and the blurred boundaries of tax objects cause tax supervision work to be confused.In the face of the failure of the traditional tax supervision system,how to strengthen the tax supervision system to adapt to the development of the sharing economy has become a problem that this paper intends to study.This paper is divided into four chapters:The first chapter is an overview of the tax regulation of natural persons in the sharing economy.In the sharing economy business model,a large number of natural persons rely on the Internet platform to share private resources,this new business model has its own particularities,bringing challenges to the traditional tax supervision system,from tax source monitoring to tax collection and management are facing failure,and the principle of tax fairness and efficiency requires that tax supervision must be upgraded and strengthened.The second chapter is the current situation of tax supervision and development of natural persons under the sharing economy.Firstly,two classifications of sharing behavior of natural persons under the sharing economy are introduced.Based on the different purposes of sharing,it can be divided into for-profit and non-profit sharing,and based on the different relationships between the supplier and the platform,it can be divided into independent and autonomous sharing and platform interventional sharing.Under different classifications,the factors to be considered in tax supervision are different.Secondly,this paper analyzes the existing norms on the regulation of natural person tax supervision under the sharing economy and the current situation of natural person tax supervision in practice,and finds the clues of the problems and the favorable conditions for the existence,which paves the way for the subsequent research.The third chapter analyzes the dilemma faced by the tax supervision of natural persons under the sharing economy.The two parts of taxation factors and tax supervision means are used as the analytical framework for tax supervision.Under the elements of the tax system,there are problems such as the identity of individual natural person taxpayers is difficult to confirm,the tax object is unknown,and the tax payment place is vague;the tax supervision means include the problems of poor tax source information,failure of the "tax control by vote" mechanism,and lack of tax collection methods.The fourth chapter proposes to strengthen the tax supervision of natural persons under the sharing economy.Solve the problem of tax supervision of natural persons under the sharing economy by clarifying the taxation elements and strengthening the tax supervision methods.Specifically: First,clarify the identity of natural person taxpayers,automatically complete the tax registration of natural persons through the sharing platform,and clarify the identity of workers in two principles.The second is to clarify the objects of taxation,add legal gaps through the principle of economic substance,and complete the adaptability to the new model of the sharing economy.The third is to clarify the issue of where to pay taxes between the principle of balancing tax efficiency and the principle of benefit.The fourth is to broaden the channels for obtaining tax source information,the fifth is to vigorously promote electronic invoices;the sixth is to optimize the way of tax collection.