我国P2P网络借贷课税问题研究

Research on Taxes of P2P Network Lending in China

P2P网络借贷近年来在中国急速发展,运行模式纷繁芜杂,而学界对其研究多局限于P2P网络借贷风险的防范与控制、P2P平台的法律性质、P2P网络借贷的模式等,鲜有对其课税问题的有关研究。P2P网络借贷在运行过程中主要涉及营业税、所得税和印花税。根据P2P网贷运行模式背后的法律关系和经济实质,P2P网贷大致可分为三类:信息中介模式、信息中介+信用转换模式和债权转让模式。由于债权转让模式是实质上的信贷资产证券化,并非标准形态的信贷资产证券化,而我国现行税法规范只对后者做出了规定,因此在参照适用该规范时,应当运用税法理论基础对其做出变通。

With the rapid development of P2P network lending in recent years,its operating system is more complicated. But the academic research about it is limited to its prevention and control of its risks,its legal nature and its modes. There are few studies about its taxes. Business tax,income tax and stamp tax are involved in the operation of P2P network lending. According to the legal relation and the economic nature of operating mode of P2P network lending,P2P network lending can be broadly divided into three categories： information intermediary mode,information intermediary ＋ credit conversion mode and debt transfer mode. In fact,debt transfer mode is the securitization of credit assets in practice,but it＇s not a standardized credit asset securitization. There are only provisions in current laws for credit asset securitization. Based on theoretical basis of law,the tax law concerning P2P should be flexible after referencing to the application of credit asset securitization.