Research On The Legal Issues Of Sharing Economy Tax Collection And Management

As a new business model,Sharing Economy is the product of a new technology revolution,which create a high economic and social value.Although it brings new opportunities for the transformation and upgrading of China’s economic development,but Sharing Economy as a new thing,there are still many problems.In the field of tax collection and management,the tax collection and management system should fit in with the specific stage of economic and social development.The emergence of Sharing Economy has changed the basic pattern for social economy,so the existing legal system of tax collection and management has been unable to fit in with the development of Sharing Economy.In this case,the controversies about whether to impose a levy and how to do it arise frequently.This paper consists of three parts:introduction,main body and conclusion.The introduction part lists five main parts,including the era background,domestic and foreign research status,research significance,research method and finally originality of this research.This part serves to lay a solid foundation for the creation of the main body.The main body is divided into four parts.The first part focuses on the concept and features of Sharing Economy to elucidate that the dilemmas of tax collection and management are connected with the features of Sharing Economy closely.Because the characteristics of Sharing Economy covering informatization,fragmentization of supply,cross-regional and cross-industry have caused a series of problems of tax collection and management,so it is the starting point of the paper to analyze the deterministic problem of tax collection and the lag of tax administration.The second part is to analyze the reasons why the tax revenue legal system of Sharing Economy is in trouble.The problems reflected in the tax collection and management can be attributed to three aspects:In the Internet era,the contradiction between the rapid development of the emerging economy and the lag of law is becoming more and more prominent.The conflict between business model innovation and tax collection and management is in essence the contradiction between the statutory taxation principle and material imposition principle.Besides,the low tax compliance of taxpayers and the backward information construction of tax authorities have created many obstacles to the tax collection and management in the Sharing Economy mode.The third part is the basic route selection of tax collection and management in the Sharing Economy mode.From the aspects of collection and management principle,when tax authorities affirm the tax facts of Sharing Economy,the statutory taxation principle and material imposition principle should be unified in the Sharing Economy tax collection and management practice.From the aspects of collection and management mode,in order to deal with the problem of information asymmetry caused by information network technology,tax authorities should start from the information network technology and improve the informationization level of tax collection and management.The fourth part is the concrete path construction of tax collection and management under the sharing economy mode.Firstly,we discuss the determination of Sharing Economy tax elements from the deterministic dispute of tax collection and management under the sharing economy mode.Meanwhile,some suggestions are given to optimize the implementation mechanism of tax collection and management in the sharing economy mode,including bring in the legal system of Taxpayer’s Identification Number for Natural Person,generalize electronic invoices and establish a coordination mechanism for information tax collection and management.Finally,the conclusion reiterates the interaction between economy and revenue and stress that clarify the sharing economy tax law enforcement should be based on the deep understand of the particularity of Sharing Economy.