Research On The Legal Regulation Of Tax Collection And Management Of Internet Lending Information Intermediary

After more than ten years of development,online lending has become an important part of China's Internet finance.In the online lending industry,online lending information intermediaries have played an important role.With the deep development of the industry,the market environment and regulatory environment of the online lending industry have undergone tremendous changes,especially the promulgation of the Interim Measures for the Management of Business Activities of Internet Lending Information Intermediaries,which has announced the regulatory vacuum of online lending information intermediaries.It has been greatly reduced,but unfortunately,the regulatory layer has placed its regulatory objectives mainly on the entry barriers and business activities of online lending information intermediaries,and there are no targeted regulatory measures in tax collection and management.Obviously,the legal regulation of tax collection and management of online lending information intermediaries lags far behind the development of the online lending industry,which brings great challenges to the taxation work of tax authorities.At present,the online lending industry has developed to a certain scale,and new problems are emerging one after another.The top level design of taxation is imminent.Therefore,based on the investigation of the positioning,supervision status and tax-related obligations of online lending information intermediaries,this paper adopts tax law theory,economic theory and management theory to investigate the possibility and necessity of tax regulation of network lending information intermediaries.The paper analyzes and finds out the defects of the legal regulation of tax collection and management in China's online lending information intermediary institutions.Finally,it draws on the mature system of the United Kingdom,the United States and Taiwan,and proposes to improve the legal regulation of tax collection and management of online lending information intermediaries in China.In addition to the introduction and conclusion,this paper is divided into four parts: The first part is the general question of online lending information intermediaries.It mainly examines the positioning of online lending information intermediaries,sorts out the status quo of supervision and analyzes its tax-related obligations.The second part is The theoretical basis of the legal regulation of tax collection and management of online lending information intermediaries mainly demonstrates the possibility and necessity of taxation and regulation ofonline lending information intermediaries from the principles of tax fairness,tax efficiency,information asymmetry and taxation informationization.The third part is the shortcoming of the legal regulation of tax collection and management of online lending information intermediaries.The core issue of tax collection and management of online lending information intermediaries is the serious problem of information asymmetry.In practice,it is the absence of some key legal regulations.The lack of these key legal regulations has led to an intensification of information asymmetry.The fourth part is to improve the legal regulation of tax collection and management of online lending information intermediaries in China,mainly to solve the problem of information asymmetry between the two parties.Information is not That the improvement of electronic invoice management system point of view,combined with experience in the United Kingdom,the United States,Taiwan,based on the existing legal provisions of proposed solutions to the problem.