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共享经济视角下的税收征管研究——以交通出行领域为例 被引量:1

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摘要 随着Uber、Airbnb、ofo等一众共享经济模式下的产物被广大国民所接受并使用,共享经济这一模式也以越来越快的速度发展着。而共享经济模式恰恰以其资源节约、环境友好、去库存等亮点迎合了新时代、新形势下的发展理念。然而,共享经济这一新生模式的横空出世也为税收征管、工商监管和市场秩序等方面带来了不小的挑战。因此,在不断推进共享经济发展的同时,也必须不断加强税收征管。
作者 杨航
机构地区 延边大学
出处 《经贸实践》 2017年第14期167-167,共1页 Economic Practice
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