Research On Tax Collection And Management Of Shared Economy

The sharing economy business model was born in the era of the Internet and big data,which caters to today’s "fast times" concept,and plays an important role in promoting China’s supply-side structural reform,promoting consumption upgrading,and increasing employment rate.However,with the all-round extension of the sharing economy,the problems of tax collection and administration have emerged,such as the difficulty in obtaining the information of tax payers,the difficulty in confirming the nature of income,and the insufficient supervision on behalf of tax collection.In recent years,the phenomenon of false invoicing cases of the sharing economy platform,such as fictional business,abuse of agent qualification,and wrong use of individual tax items also further explains the collection and management problems existing in the sharing economy in our country at this stage.Therefore,this paper takes the tax collection and administration of the sharing economy as the main research object,takes the false VAT invoice of the sharing economy platform as an example,derives the problem from the case,makes a detailed analysis and puts forward policy suggestions.This paper mainly uses literature research,case analysis and other methods,through the study of China’s sharing economy platform false VAT invoice thunder case,points out some problems in the current sharing economy model of tax collection and management,and puts forward some suggestions to solve the sharing economy tax problems.First of all,in the introduction part of the paper,the background of the topic,literature review,research ideas and innovation points,and then combined with the sharing economy tax related theories to analyze the sharing economy service platform false VAT invoice thunder case,through the false case to look at the tax collection and management of China’s sharing economy.Secondly,the author draws on foreign experience,mainly from the United States,France,Australia and OECD sharing economy tax system analysis,and extracts the policy that can be used for reference.Finally,combining the causes of false opening cases,sharing economy collection and management problems and foreign experience,it puts forward some relevant policy suggestions to solve the problems of sharing economy tax collection and management in our country.In order to realize the sharing economy effective tax collection,improve the tax environment.