我国P2P网络借贷的税务法律问题研究

The Research on Legal Issues of P2P Network Leading Taxation in China

本文通过对P2P网络借贷的法律结构进行类型化分析,将其分为居间模式、居间担保模式、债权转让模式和类资产证券化模式四种法律类型。各模式下的网络借贷税务问题有同存异,主要涉及流转税和所得税。类资产证券化模式下的网络借贷课税应当贯彻实质课税原则,还原平台资金募集本质。建议对投资者给予暂停征收所得税的税收优惠,并以简易计税方法实现营业税改增值税。

Through analyzing the categories of the legal structure of P2P network lending, the paper divides P2P network lending into four legal types： intermediate model, intermediary guarantee model, creditor＇ s rights transfer model and asset securitization mod- el. There are something common and different on tax issues among different modes which mainly relate to turnover tax and income tax. Essence taxation principle should be applied to the taxation of P2P leading of asset securitization model. The paper suggests giving preferential tax to investors that suspends levy taxes on income and realizing VAT tax reform by applying simple taxation method.