互联网金融税收征管面临的挑战及应对措施

Challenges Facing the Tax Collection and Management on Internet Finance and the Countermeasures

在"互联网+"的背景下,金融创新形成了以第三方支付、P2P网络借贷和众筹融资为主的新型金融业务模式。基于这三种互联网金融模式的现状分析,从纳税主体、课税对象、计税依据以及交易规模等方面介绍我国税收征管工作面临的挑战,并从加强纳税人管理、合理确定收入类型、确定不同业务类型主体的应税节点和完善信息化建设四个方面给出相应的防范措施。

Under the background of 'Internet plus', financial innovation helps the emergence of new financial business modes such as third party payment, P2 P network lending and crowd-funding financing. Based on the analysis of the current situation of these three Internet financial modes, this paper introduces the challenges facing the tax collection and management in China from the aspects of tax subject, tax object, tax basis and transaction scale, etc. and advances countermeasures from four aspects as follows: strengthening management on the taxpayers, determining income type reasonably, defining the tax payment deadline for different subjects with different business types and improving the informatization construction.