Research On Tax Collection Of Peer-to-Peer Lending

Peer-to-peer lending was opened up by Zopa in England in 2005,and from then,its modle was replicated rapidly.Ppdai as the first peer-to-peer lending in our country appeared in 2006.Until now,it is a pure-credit platform.It just provides message service rather then credit service.In recent years,more and more peer-to-peer lending platforms spring up,such as RenrenDai,Lufax and Yixin.With the scale expands,a series of problems make the P2P platforms become more controversial.The government also realizes the issue,and the Internet finance was written into the government report in 2014.In 2015,The People's Bank Of China and other ten departments issued the "On promoting guidance for the healthy development of internet finance".The instruction stresses it will reinforce supervise on the internet financial industry.In August,2016,CBRC issue a new file named "A new regulation about internet p2p lending intermediary agent",it stress the internet p2p platform supervised by local financial department.The document gives a direction for tax management.With the market scale becomes more and more large,it calls for regulation.Tax has the function of supervise and adjust to the economy,it also plays a important role in the P2P business.At present,China's relevant tax system on the internet finance has not fully covered,especially in the background of "replace business tax with added-value tax".The paper adopts the research methods of theory and compare analysis.It includes the following aspects:First integrate the internet finance research in our country and describe the exiting problems,then state the p2p lending situation abroad,finally give the proposal about how to design the tax collection system.The paper divided into five chapters primary.The first chapter describes the background and the significance of the research.The second chapter introduces our country's p2p lending platforms.In the third chapter,we analysis the tax levy problems in our country after discussing the situation of P2P platform.The fourth chapter introduce two classic case-Zopa and Lending Club,discussing P2P tax levy in the foreign country.The fifth chapter design the tax collection system,and gives some advice to optimize the taxation system.