Study On Tax Issues In Sharing Commercial Mode Of Travel

With the development of Internet,third-party payment platform,big data,cloud computing and other technologies,a new business model-sharing economy came into being.Among them,the sharing mode of Didi and sharing bicycles is closely related to people's lives,showing a blowout trend in terms of transaction size and number of users.In the new business model,the supply and demand sides can break through the limitation of time and space,solve the problem of resource waste caused by information asymmetry,and better play the role of integrating resources and digesting excess capacity.The advantages of resource conservation,environment friendly,and stock removal have catered to the present concept of development,but there are also many problems,such as the lack of protection of the rights and interests of consumers,unfair competition and so on,especially the tax issue.The shared trip business model has produced a huge tax revenue.Although sharing trip transactions is taxable,it is necessary to pay tax in accordance with the law.However,how to tax the sharing of travel enterprises is still to be discussed and explored.Due to the typical cross-regional and cross-industry characteristics of the shared travel business model,the existing tax system and tax regulations are more and more unable to meet the needs of the development of the sharing economy.Therefore,it is of great practical significance to study the tax issue of sharing economy in depth.This paper uses literature research method,comparative analysis method and data analysis method to study the shared travel business mode.First of all,we have understood the definition and characteristics of the shared travel business model.The shared economy is a contemporary and popular transaction mode that directly connects demanders and producers through the Internet platform,enabling individuals to realize the service and exchange of idle resources between them.First of all,we have understood the definition and characteristics of the shared travel business model.The shared economy is a contemporary and popular transaction mode that directly connects demanders and producers through the Internet platform,enabling individuals to realize the service and exchange of idle resources between them.In China,the huge scale of netizens constitutes the basis for sharing the development of business models for travel.As of December 2017,the number of domestic users of shared bicycles has reached 221 million,and the scale of online taxi users has reached 287 million.The growth rate has been increasing year by year.In order to discover the issue of taxation under the shared travel business model,this paper focuses on the analysis of the operating modes of the Dichu taxis and Mobike bicycles that have a very high market share.The drivers are mostly private car drivers,relying on third-party platforms to contract.Mobike's revenue mainly comes from rent,deposit,and advertising fees.Because sharing trips are characterized by informationization,virtualization,and concealment,it is difficult to impose taxation on them,and even creates an illusion of no taxation.The taxation department has not determined how to share the taxation business model in the form of laws.Tax subject,tax object and tax rate are the three key elements of the tax system,and whether the three major elements can be accurately determined under the shared travel business model is the first problem to be solved for the tax collection.In this paper,from the perspective of the profit model of shared travel,we found that the subject of taxation,the determination of the subject of taxation,the determination of the tax rate,and the follow-up of tax collection and management.In view of the huge scale of transaction sharing business models and the continuous enrichment and maturity of existing technologies,it has certain feasibility for the taxation of shared travel taxes.If the current tax system is not perfected to make it compatible with the shared travel business model,it will violate The principle of tax fairness has led to the distortion of the entire market and the vicious development of enterprises,which has hindered the healthy development of our country's overall economy.Given that some countries have already introduced effective tax policies,it is also necessary for China's taxation departments to make up for loopholes in the taxation process of shared trips,promoting the development of standardized transactions under shared travel,and reducing tax losses.Finally,this paper proposes three aspects from the aspects of improving the taxation system,strengthening tax collection and management,and improving related supporting facilities.In order to improve the tax system,the tax authorities should strengthen the tax registration work for sharing trips and determine the tax payers.It is suggested that in the case of indefinite deposits,it should be clarified that the deposits that users do not charge for the specific subject matter are treated as "membership fees".For the advertising fee income,the third-party payment company should be separated from other business income,and calculate the amount of the payment according to thesales amount and the 3% rate obtained by providing the VAT taxable service.The income of the online car driver should be calculated according to the income from production and management of individual industrial and commercial households.It is recommended that the value-added tax of the economic platform should be shared as a value-added tax for the modern service industry,and tax incentives should be granted to support the development of shared travel.In the aspect of strengthening tax collection and administration,it is suggested to strengthen the progress of local legislation,to divide the tax jurisdiction according to the principle of the place where the transaction takes place,and to use the source withholding and perfect network invoice.In improving relevant supporting facilities,it is proposed to formulate industry standards for sharing travel business models,clarify their legal status,and establish a big data exchange information platform led by the government,public security,industry and commerce,transportation,insurance,tourism,taxation,etc.,to achieve departmental information.Sharing,establishing a complete personal credit system under the shared travel platform.The tax authorities of China should adhere to the principle of flexibility and timely change,and make directional response measures.