Research On The Tax Collection And Administration Of Online Ride-Hailing Service

Since the birth of the online ride-hailing service,its market share has been growing at a high speed.As a typical representative of the "Internet+ Transportation " services,which is one of the important aspects of the global wave of the sharing-economic,now has a large number of users and become a daily way of people travel,as well as an important supplement to the public transportation.For the online ride-hailing service to get a long-term development,we must solve the three major problems:security,legitimacy and taxaion.Currently,the business model of the ride-hailing service has been legitimated and the security problems are gradually resolved too.However,the problems in tax collection and administration of the online ride-hailing service are still unsolved,Such as: Taxpayer is undefined,difficulty in determining the tax payment place,invoice issued by non-compliance etc.The existence of the foresaid problems causes taxpayers without expectations,tax jurisdiction is uncertain,and the loss of tax revenue.The paper based on the interpretive theory of tax law,take tax elements as the main content and analyse the tax collection and management of the income of the parties to the ride-hailing service,finally solve the above problems.To solve the problems thereof,can not only increase the revenue of government,but also create a fair taxaion environment for traditional taxi service and online ride-hailing service,which promote the integrated development of two industries.In addition to the introduction and conclusion,this paper was divided into five parts.The main contents of each part are as follows:The first part is the theoretical analysis on the tax collection and administration of the online ride-hailing service.This part firstly analyzes the business model of the online ride-hailing service,and distinguishes the concept of B2 C ride-hailing service and C2 C ride-hailing service,ride-hailing service and ride-sharing service.Then,from the standards of rentability,profitability,fairness and efficiency,to analyse the taxability of the online ride-hailing service.Finally,the "Quadripartite Agreement",which was invented by ride-hailing company,to avoid the regulations of the government is analyzed.The second part is the determination of taxpayer.This part firstly set forth the tax policy applicable to traditional taxi service,secondly have a brief review on the experiences of American tax department in the tax collection and administration of ride-hailing service,and then analyze the legal relationship between the ride-hailing company and car drivers.Finally concluded that for the B2 C ride-hailing service,the ride-hailing company and the car driver is labor relation and the ride-hailing campany should pay the VAT;while car drivers only need to pay their personal income tax.For C2 C ride-hailing service,ride-hailing company and the driver is service relation,the ride-hailing company should be analogous to none-transport carrier to pay the VAT.Car drivers also need pay the VAT as independent contractor who provide taxable service,and the personal income tax as well.The third part is how to calculate the payable tax.For B2 C ride-hailing service,the tax rate applicable to the ride-hailing company shall be in accordance with the transportation service,and the company can choose the method of calculating tax amount from the general calculation method or the simple calculation method.The car driver,as employee of the ride-hailing company,its personal income tax shall be withheld by the company.For the C2 C ride-hailing service,the ride-hailing company shall pay the VAT based on the difference between income and expenses pay to the drivers,and the tax rate and calculation method shall be same as the traditional traditional taxi service.The driver’s income exceed the VAT threshold shall pay the VAT.Concurrently the car drivers,as independent contractor,shall pay their personal income tax as well,while its operating costs can be deducted from the total income in an approved rational.The fourth part is determination of tax payment place.In cosideration of the characteristics of the online ride-hailing service and the provisions of the current tax collection and administration law.The VAT that ride-hailing company should pay shall be rendered to the local tax authorities where its affiliated agency is registered,the personal income tax of car drivers that withheld by the ride-hailing company should be remit to local tax authorities as well.The fifth part is the invoice issuing management.In consideration of the problems currently existed in the invoice issueing,such as: mailing cost of invoice are too expensive,content of invoice and the service is inconsistent,etc.Tt is suggested that usage of electronic invoice can solve these problem well.The online ride-hailing service platform and the electronic invoice service platform shall be connected and exchange the data.At the same time,the electronic invoice module should be installed in the mobile phone of the passenger,which can solve the problems in the invoice issuing.