我国分享经济税收问题研究

The Research in Taxation of Sharing Economy of China

分享经济作为一种新业态新模式,是新一轮科技革命和产业变革的产物。近年来,分享经济在我国迅速发展,显示出巨大的活力与创造力,为我国经济发展的转型升级及新旧动能的转换带来了机遇,对引领创新、带动就业发挥了举足轻重的作用。新业态的迅速发展也带动了税源规模与新增税户的迅速成长,但是,由于分享经济具有典型的跨区域、跨行业特征,现有的税收制度和税收法规越来越无法适应分享经济的发展需要,存在大量偷漏税的现象。因此,深入研究分享经济的税收问题,并提出相应的改革方案具有重要现实意义。笔者在分析分享经济发展趋势及特征的基础上,提出了分享经济税收所存在的问题,在此基础上结合不同商业模式分享经济类型,分析了相应的税收体系设计,最后提出了完善分享经济税收制度的政策建议。

As a new mode of economy,sharing economy is the product of a new round of technological revolution and industrial revolution. Recent years,sharing economy develops rapidly in China,and it brings opportunities for transformation of China＇s economic development and the upgrading of old energy,leading to innovation and playing a pivotal role in promoting employment. The rapid development of this new mode also leads to the rapid growth of revenue scale and new taxpayers. However,because sharing economy has the characteristics of cross-region and cross-industry,the existing tax system and tax regulations are increasingly unable to meet the need of its development,which exists large number of tax evasion phenomenon. Therefore,it is of great significance to study the tax problems of the sharing economy and put forward the corresponding reform plan. This paper first theoretical analyzes the necessity and feasibility of perfecting sharing economy tax system and the existing problems of sharing economy,and then analyzes the corresponding tax issues combined with the different types of business modes in sharing economy,finally put forward some policy suggestions to improve the sharing economy tax system.