共享经济税收相关问题研究

Research on Tax Related Issues of Shared Economy

共享经济是基于互联网、大数据等技术发展起来的一种经济模式,其特点是对闲置物品的再利用并实现其价值最大化。消费者以较低成本获得物品的使用权,出借者通过出借闲置物品获得利益,交易平台通过收取手续费获利。共享经济具有非常广阔的发展前景,但同时也面临不少问题和挑战。通过对共享经济的内涵、国内外发展现状以及可能面对的问题进行分析,从税收的角度提出了相应的建议和对策。

Shared economy is an economic model, which development based on the internet, big data and other technologies. Its characteristic is the reuse of idle goods and maximize the value. Consumers get the right to use at a lower cost, lenders gain benefits through lending idle goods, and transaction platforms collect service charge to get profit. Shared economy has great prospects, at the same time, it faces many problems and challenges. Through the analysis of the connotation of the shared economy, the development status at home and abroad and the possible problems, the countermeasures and solutions to these problems are put forward from the perspective of taxation.