专车司机收入个人所得税征税问题探讨
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摘要
专车服务是共享经济和"互联网+"的产物,作为专车服务中的重要主体——专车司机,其收入该不该征税,如何征税,在目前的税收实体法和税收程序法中都没有相关的规定。因此,要从网约车的交易模式出发,在法律上明确专车司机的身份性质以及专车服务的性质,强化税务登记制度,制定相应的纳税申报优惠政策。同时,要加强对第三方支付平台的监管,创造条件实现对专车司机收入的代扣代缴,以促进专车服务行业的有序发展。
Chauffeured car service is a product of the sharing economy and "Internet + ". As for the chauffeured car drivers,an essential part of the chauffeured car service,there are no relevant regulations in current substantive tax laws and tax procedural laws on whether their income should be taxed and how they should be levied. Therefore,starting from the transaction model of online car-hailing service,it needs to clarify the nature of identity of chauffeured car drivers as well as the nature of chauffeured car service,strengthen the tax registration system,and formulate corresponding preferential policies for tax declaration. Meanwhile,it is necessary to strengthen the supervision of third-party payment platforms and create conditions for withholding and paying the income of chauffeured car drivers to promote orderly development of chauffeured car service industry.
Chauffeured car service is a product of the sharing economy and "Internet + ". As for the chauffeured car drivers,an essential part of the chauffeured car service,there are no relevant regulations in current substantive tax laws and tax procedural laws on whether their income should be taxed and how they should be levied. Therefore,starting from the transaction model of online car-hailing service,it needs to clarify the nature of identity of chauffeured car drivers as well as the nature of chauffeured car service,strengthen the tax registration system,and formulate corresponding preferential policies for tax declaration. Meanwhile,it is necessary to strengthen the supervision of third-party payment platforms and create conditions for withholding and paying the income of chauffeured car drivers to promote orderly development of chauffeured car service industry.
引文
[1]张守文.税法原理[M].北京:北京大学出版社,1999.
[2]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):31-32.
[3]彭倩文,曹大友.是劳动关系还是劳务关系?——以滴滴出行为例解析中国情境下互联网约租车平台的雇佣关系[J].中国人力资源开发,2016,(2):94-96.
[4]薛悦.我国共享经济个人税收问题研究——以滴滴专车为例[J].山西财政税务专科学校学报,2017,(2):12-13.
[2]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):31-32.
[3]彭倩文,曹大友.是劳动关系还是劳务关系?——以滴滴出行为例解析中国情境下互联网约租车平台的雇佣关系[J].中国人力资源开发,2016,(2):94-96.
[4]薛悦.我国共享经济个人税收问题研究——以滴滴专车为例[J].山西财政税务专科学校学报,2017,(2):12-13.