An Analysis Of Tax Policies For Perfecting The Industry Of Crowd Funding

The Internet set off a revolution in social life. The Internet can be combined with different industries, generating new economies, while the Internet finance industry comes into being in this historical trend. Of course, the sustainable development of crowd funding cannot do without standardized regulation and tax collection and management. This dissertation is adhering to the socialist economic construction as the core development idea, hoping to explore a feasible crowd funding tax policy, which can ensure tax equity and promote social fair.The first section of this paper introduces the background and significance of the research on tax policy of crowd funding, emphasizing that in the present, the importance and urgency of tax on the business related to crowd funding. The second section is a review on the domestic and foreign literature, which can be divided into three branches. The first part states the development of Internet finance. The second part demonstrates crowd funding supervision that the majority of scholars are concerned about. The third part illustrates China’s existing comprehensive summary about the crowd funding related tax policy. The fourth section studies two kinds of the crowd funding-equity crowd funding and lending crowd funding--tax issues, and analyses the details of the implementation for each specific policy. The fifth section compares the promulgation and implementation of the relevant policies in other countries, and summarizes the existing Chinese relevant tax policy. The sixth section illustrates some suggestions and prospect of tax policy.In fact, the formulation and implementation of policies affect the overall situation, while the tax policy deeply influences the stability and prosperity of the society. This paper does a research based on the current knowledge, and there still leave some problems to discuss. The specific implementation details are not well standardized. I hope this article can give the readers some inspiration.