我国共享经济个人税收问题研究——以滴滴专车为例
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摘要
共享经济商业模式如滴滴专车、Uber、Airbnb等在中国正处于高速发展阶段。发展共享经济不仅可以提升资源的利用效率,还可以扩大就业、增加居民收入。但共享经济这种新型的商业模式也带来了监管与创新之间的如何平衡、如何征税、与传统商业模式的竞争等问题。本文以滴滴专车为例,从税收制度和税收征管两个方面分析了网约车类共享经济的税收问题,并结合国际经验,提出对共享经济商业模式的监管建议,以期促进共享经济产业健康有序地发展。
Business modes of sharing economy,such as Didi,Uber,Airbnb and so on,are now in the stage of high-speed increase and development. Sharing economy is not only would elevate use efficiency of resources,but also would boost employment and increase residential income. But this shared income is coming with some problems about how to balance management,collect taxes and competition with traditional business modes. The paper,taking Didi as an example,makes an analysis about taxes on sharing economy of online booked cars from the perspectives of tax system and tax management,and comes up with suggestions on how to supervise to encourage sharing economy to develop in a healthy and ordered way.
Business modes of sharing economy,such as Didi,Uber,Airbnb and so on,are now in the stage of high-speed increase and development. Sharing economy is not only would elevate use efficiency of resources,but also would boost employment and increase residential income. But this shared income is coming with some problems about how to balance management,collect taxes and competition with traditional business modes. The paper,taking Didi as an example,makes an analysis about taxes on sharing economy of online booked cars from the perspectives of tax system and tax management,and comes up with suggestions on how to supervise to encourage sharing economy to develop in a healthy and ordered way.
引文
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[2]彭岳.共享经济的法律问题——以互联网网约车为例[J].行政法学研究,2016(1).
[3]唐清利.“网约车”类共享经济的规制路径[J].中国法学,2015(4).
[4]李波,王金兰.共享经济商业模式的税收问题研究[J].财政金融,2016(5).
[2]彭岳.共享经济的法律问题——以互联网网约车为例[J].行政法学研究,2016(1).
[3]唐清利.“网约车”类共享经济的规制路径[J].中国法学,2015(4).
[4]李波,王金兰.共享经济商业模式的税收问题研究[J].财政金融,2016(5).