基于共享经济模式下的税收征管问题分析——以D网约车为例

Analysis of Tax Collection and Management Based on Sharing Economy Model: Take Donline Ride-Hailing as an Example

共享经济的存在维系了市场良序发展,但也给税收征管带来了挑战。网约车行业运营模式是典型的共享经济模式,分析该行业纳税问题对探讨共享经济纳税征管有着重要意义。文章以D网约车作为研究对象,分析其运营中涉及的基本业务及含税衍生业务处理,指出其存在纳税主体不明确、课税对象和适用税率不明确、易发生“偷税漏税”行为和征税成本较高问题。针对存在的问题,提出明确纳税主体;明确课税对象和适用税率;完善税务登记制度;给予共享业务适当的政策激励的对策建议。

The existence of sharing economy maintains the well-ordered development of the market.However,it also brings challenges to tax collection and management.The operation mode of ride-hailing industry is a typical sharing economy mode,so it is essential that we discuss the tax administration of sharing economy according to analyzing tax payment in this industry.Taking D online ride-hailing as an example,the article analyzes the processing of basic business and derived business involved tax.It is pointed out that there are problems such as unclear tax subject and unclear tax rate,prone to"tax evasion"behavior and high taxation cost.Based on these existing problems,the following feasible measures are put forward:First,the subject of tax payment should be clearly defined;Second,ascertain the object of taxation and applicable tax rates;Third,improve the tax registration system;Finally,give appropriate policy to shared business.