Study On Tax Administration Optimization Of Sharing Economy Of Zhejiang Province

As a new type of business,sharing economy is the product of a new round of technological revolution and industrial reform.In the government work report of the State Council in 2019,it is emphasized that the development supervision of emerging industries should be inclusive,the development of new formats and new models should be supported,and the healthy development of economic transformation and upgrading should be promoted.The model of sharing economy,marked by the establishment of airbnb in 2008,has entered the market of our country.In the subsequent development,it has gradually extended to many different industries,such as education,transportation,catering and so on.Its role in promoting the optimization of service industry structure,promoting the transformation of consumption mode and so on is further revealed.In 2019,the total transaction volume of the sharing economy business model reached 32 33.8 billion yuan.For such a large-scale market,the current tax collection and management law does not clearly stipulate it.Therefore,no matter for the tax reduction caused by the huge impact of the new economic model on the traditional economy,or for the comprehensive consideration of the rapid and huge development of the new economic model,the business model of the new economy should be incorporated into China's tax revenue in time In the collection management system.Therefore,it is of great practical significance to deepen the research on tax collection and management of sharing economy and put forward corresponding solutions.At present,the development of China's sharing economy has become a new business card leading the whole country and even sweeping the world.Based on the fact that Zhejiang is the birthplace of the sharing economy,this paper starts with the current situation of the sharing economy in Zhejiang Province,according to the transaction cost theory,life cycle theory and tax theory,adopts the modeling analysis method,information comparative analysis method and literature analysis method,deeply studies the economic characteristics and basic theory of the sharing economy,and combines the current situation of the commercial tax collection and management of the sharing economy in Zhejiang Province,It is found that there are serious problems in the tax system in this field,such as the difficulty in clearly dividing the tax jurisdiction and the low degree of tax data sharing.Based on the advanced tax collection and management experience of typical developed countries such as the United States,France and Australia,as well as the innovative tax collection and management systems of Beijing,Shenzhen and Chengdu in China,combined with different business models,we have improved and improved the business model of sharing economy in the existing tax law system,includingtaxpayers,tax collection objects,tax items and tax rates.Secondly,according to the Laffer curve model,this paper compares the current tax burden of Zhejiang Province with the optimal tax burden in the business model of sharing economy,judges whether the new business model should take tax relief measures,and constructs the tax system model of the business model of sharing economy in Zhejiang Province,and implements each detail in the tax process of the detailed projects in the business model of sharing economy.On this basis,in view of the crux of tax collection and management of sharing economy in Zhejiang Province,this paper puts forward countermeasures and suggestions such as clarifying tax system elements,clarifying tax jurisdiction,and strengthening the construction of e-tax Bureau.