民间借贷中的税收问题研究

The Taxation Issues in Folk Debit and Credit

创新民间借贷的制度模式,促进民间借贷市场的规范运行,保障交易双方的合法权益,是民间借贷改革的重要内容。囿于民间借贷主体和监管机构之间的信息不对称,致使大多数民间借贷游离于监管的边缘地带。以民间借贷的税收问题为契机,转变传统的规制理念,将民间借贷逐步纳入税法调整视野,通过探讨民间借贷的课税主体、税种选择、税收激励等问题,不仅可为国家利用税法诱导民间借贷资金流向提供新的范式,充分挖掘民间资本市场的潜能,而且可为监管或规制机构提供丰富的民间借贷信息,增强对民间借贷市场的规制力度,扭转时下监管机构的被动监管局面,降低民间借贷的金融风险,真正释放民间资本市场的潜力。

Innovating system of the folk debit and credit patterns,promoting the Legal operation of private lending market,protecting the legitimate rights and interests of both parties,is the important content of the reform of the folk debit and credit.Due to the information asymmetry between the folk debit and credit subject and regulator agencies,most of the folk debit and credit away from the regulatory.To the tax issues of the folk debit and credit as opportunities,changing the traditional idea of regulation,bringing the folk debit and credit into adjustment of the tax law field could provide a paradigm which the government uses the tax law to guide the folk debit and credit capital flows,dig up the potential of the folk capital markets,provide a wealth of information of the folk debit and credit for regulatory agencies,enhance regulatory capacity for the folk debit and credit market,reverse the current passive regulatory situation,reduce the financial risk of private lending,release fully the potential of private capital market.