Research On The Taxation Issues Of The Sharing Economy Business Model

Since the 21 st century,the emergence of a Shared economic business model has caused a global boom.Sharing in our country,the economic business model in 2010 with drops a taxi marked with fast taxi is launched officially entered the Chinese market,then expanded to the training,education,catering and other industries.Shared economic business model,in 2016 the overall volume reached 3.4522 trillion yuan,for such a large market,countries are not related policy will share economic business model into the scope of collection and management.Whether for sharing business model of economic development to the traditional business model of eating into the loss of tax sources and consideration,or Shared economic business model itself size large Angle,the Shared economic business model into the tax collection and administration system is imperative.This paper introduces the construction of Shared economy business model theory relating to tax collection and administration system,including the connotation of Shared economy business model,the optimal taxation theory,tax optimization theory and tax informationization theory.And then introduced the Shared economic business model,with data sharing the development of economic business model,illustrates the necessity of the tax on share economic business model,and its development in part of the problem to do a simple description.Based on Shared economic business model could be the cause of the rapid development in the 21 st century is closely connected with the development of Internet technology,and then in this paper,the Shared economic business model on the relationship between the Internet and made a brief introduction,an example is used to prove the Shared economic business mode with Internet exists between the relationship between interdependence and mutual development.At the technical level,because of the paperless operation of the Shared economic business model and the whole network,the research on the sharing economy business model is bound to rely on powerful data processing tools.In this article,big data technology as a tool,it appears in many steps in the process of a tax on share economic business model,data collection,statistics,processing,or is the rationality of the report for each enterprise data analysis,need to use to big data tools.Starting from the fourth chapter is the main part of this article,the author first introduces the Shared economic loss caused by the business model of tax collectionand administration system of a variety of adverse effects,and pointed out the building Shared economic business model of tax collection and administration system in the face of challenges,including taxation elements of design,and the rebuilding of tax collection and administration system.Immediately in the fifth chapter,in this paper,on the basis of the existing tax laws related to design the Shared economy taxation elements of business models,including taxes are clear,clear tax object,tax rates,and economic business model of sharing is whether income tax measures shall be taken to do the empirical analysis,the laffer curve model to analyze the results showed that the size of according to the current our country Shared economic taxes on business model of the optimal value of 17.89%,lower than the current macro tax value in our country,tax exemption policy should be taken to protect the Shared business model to the long-term development of the economy.On the basis of the above research,the author build the Shared economic business model in chapter 6 overall model of tax collection and administration system,the nature of the model for the structure model,detailed in the Shared economic business model of tax collection and management system of the process.Model to the informationization,scientific modeling and system into the guiding ideology,has resulted in a constructed model of tax collection and administration system can be applied to share the economic business model,then the model electronic invoice reconciliation makes a detailed analysis of two key elements.The present study of Shared economy business model of tax collection and administration system in the blank,complementary system also has not yet started,at the end of the article,this article will improve the Shared economic business model of tax collection and administration system gives advice.