共享经济税收规制初探

On the Tax Regulation of the Sharing Economy

自2010年中国出现共享经济模式到如今,其产业规模和从业企业已从原先的不过千万元和20余家企业成长为直接市场规模超过100亿元,与其相关的市场规模已接近2万亿元,企业数量也呈井喷趋势。在多个行业内,共享经济的发展使参与各方都获得了收益,但也对传统经济造成了一定冲击,传统经济的交易额减少意味着税源也会相应减少。尽管共享经济的壮大会创造新的税源,但是,现行税法的相对滞后却造成征管困难。因此,确定征税边界、厘清纳税主体以及加强监管是目前共享经济涉税问题的核心任务,通过建立信息共享平台,确定适宜的税种和税率,是促进共享经济健康发展的重要税务保障。

Since its first appearance in2010,the sharing economy now features an industry scale of2000billion Yuan with numerous enterprises participating in.In many fields,the development of the sharing economy benefits its participants as well as impacts the traditional economy to certain extent.The shrinking volume of business transaction in the sector of traditional economy means a shrinking tax resources in a continuous period.Despite the new tax resources created by the sharing economy,the tax agency can hardly levy on them due to the lagging tax laws.Consequently,defining the tax boundary,the subject of taxation and enhancing supervision are the key missions for tax authority.To ensure a healthy sharing economy,methods including building information platform,fixing a proper tax category and a low tax rate are needed to provide an institutional guarantee.