Study On Issues In Sharing Commercial Mode Of Accommodation

With the development and application of Internet,big data,cloud computing and other technologies,the new business model of the sharing economy has emerged as the times require.Among them,shared accommodation is closely related to people's daily life,and its market transaction scale and housing supply have increased significantly.Under the new business model,landlords and tenants can quickly match together,greatly reducing search costs,better playing the role of integrating idle listings,increasing the use of idle houses,and highly consistent with the current development concept.However,while the shared accommodation business model is integrated into people's daily lives,and the cost of living is reduced,the tax problems caused by the shared accommodation business model have gradually emerged and entered the public's vision.Due to the short time and rapid development of shared accommodation in China,which is very different from the traditional accommodation industry,in the process of development,China's current tax system has become more and more mismatched with it.Not in place,caused the loss of taxes,and at the same time exacerbated the unfairness of taxes.The shared accommodation model industry has generated a huge tax source.Although transactions under the shared accommodation business model are taxable under the tax laws and regulations of China,and the tax department is currently taxing them,the government has not clearly specified the specifics of shared accommodation taxation.It is stipulated that with the further development of shared accommodation,the existing tax laws and regulations may increasingly fail to meet the needs of the taxation department for taxation and supervision.Therefore,this article mainly studies how to solve the taxation problems under the shared accommodation model,and at the same time puts forward suggestions on improving the taxation of shared accommodation in China from the two aspects of the physical tax system and tax collection and management.In this context,this article takes the development of shared accommodation business model in China as the starting point,and elaborates the necessity and feasibility of taxing shared accommodation.Studies have shown that the shared accommodation industry already has sufficient tax sources and has a tax base.At the same time,China's existing technicalmeans are sufficient to support our taxation of shared accommodation,which is conducive to maintaining tax fairness and promoting the sound development of the shared accommodation industry.The article uses the literature research method and comparative research method to analyze the impact of the shared accommodation industry on compliance with tax principles,the entity tax system and tax collection and management procedures,and points out specific problems in the tax system,such as the impact on value-added tax and the difficulty of tax supervision..At the end of the article,corresponding countermeasures are proposed from the aspects of improving the physical tax system and tax collection and management procedures,such as presetting a tax algorithm on the trading platform and embedding a one-click tax registration link to build a new credit-based regulatory mechanism.