网约车中保险和税收的法律规制

Legal Regulation of Insurance and Taxation in Online Taxi-booking Service

伴随着《网络预约出租汽车经营服务管理暂行办法》的颁布,网约车终于获得了合法的地位。但网约车在现实发展中有关保险与税收问题尤为突出。从网约车的法律规制现状及存在的问题、网约车保险制度的完善、网约车税收制度的健全三个方面进行分析,提出规定网约车公司为乘客投保的最低额度、健全保险规则保护第三人权益、明确保险责任与保险监管部门职责以及确定纳税人以及纳税对象、发挥网约车平台代扣代缴优势的建议。

Since the Interim Management Procedures for Operation and Service of Online Taxi-booking was issued,online taxi-booking has gained legitimate status. However,with the development of the online taxi-booking,people have been exposed to questions about insurances and taxes. Specifically analyse on three aspects： introducing current situation and existing problems of the legal regulations about online taxi-booking,improving the insurance system about online taxi-booking and perfecting the tax system of online taxi-booking. Then raise some viewpoints,such as stipulating the minimum insurance amount to the passengers by the online taxi-booking platform companies,improving the insurance rules for the third party protection,clearing the insurance liability and the responsibility of the insurance supervision department,confirming the taxpayers and taxpayer object,making use of the advantages of online taxi-booking platforms＇ withholding and remitting taxes.