Research On The Tax Collection And Management Of The Online Car Rental Service

It has been 3 years from the beginning to the popularization of online car rental service since 2014.The rapid development of this online product challenges traditional tax collection and management.The enormous car number and difficulties of obtaining transaction records cause problems like difficulties and high cost in management.Although the problem can ultimately be solved by new technology as a result of lapse of time and development of information technology,now it doesn't apply to the principle of proportionality to allocate more tax management resources into the management of online rental car.This article tries to alternate another method to solve the problem.Online car rental service uses public resources,so it has stable income as the same as traditional taxi industry.The income from it belongs to financial income,so it is possible for taking the fees of issuing license into financial income.As a result,rental fees,which can be used in local public economy to compensate the usage of public resources,can overtake tax in this manner.The tax regulation of online car rental service is similar to the electronic commerce and traditional taxi.According to the management of the electronic commerce,together with the management and regulation of traditional taxi,online rental car in Fuzhou and Xiamen.We analyze the market access,pricing and monitoring of online car rental service in order to provides approaches to apply theory into reality.This paper is divided into 5 parts.The first part is introduction which introduces the purpose and meaning of the research,the up-to-date domestic and overseas research results and the method and content of the research.The second part introduces the the tax management of online car rental service's background,including the main concepts in the article and the tax collection and management under the Internet era,especially the tax collection and management of the electronic commerce.The third part analysis the current situation and the difficulties on the tax collection and management of the online car rental.Accroding to the information technology in tax is not efficient enough,tax on online car rental service would enhance tax cost.The forth part is the top design that feasibility of taking the license fees of online rental car into fiscal revenue,rather than tax,considering the reformation of financial system,the perfects of public resources.and the local government willings.The fifth part is the specific methods that primary exploration of collecting fiscal incomes on online car rental service based on "financial income overtaking tax".