共享经济下我国税收问题研究

On Chinese Tax Issues under the Shared Economy

共享经济为人类社会带来效率和便利的同时,也引发了税收征管困难、税源流失等问题。结合共享经济自身的特点及发展状况,分析共享经济对我国当前税收的影响以及由此带来的困难和挑战,从税收角度提出适合我国共享经济发展现状的税收措施,旨在为税收征管提供参考建议,以更好地促进共享经济健康有序的发展。

While bringing efficiency and convenience to human society,shared economy also leads to problems such as difficult tax collection and administration,and loss of tax sources.By combining the characteristics of the shared economy and its development in China,this paper analyzes the impact of the shared economy on the current tax revenue and the difficulties and challenges that the shared economy brings to tax revenue.From the point of taxation,the paper proposes taxation measures that suit the present situation of the shared economy in the expectation of providing reference suggestions for the tax collection and management so as to promote the healthy and orderly development of the shared economy.