Research On The Tax Loss Of Shared Accommodation Industry Under C2C Mode

As a new business model,shared accommodation under C2 C mode not only effectively reduces the social idle room,but also drives the public entrepreneurship and increases the income of residents.But at the same time,because the main operators of the shared accommodation industry under the C2 C mode are a large number of freelancers,showing the characteristics of small and micro main body and decentralized operation.The shared accommodation industry under the C2 C mode has caused many problems,such as: unable to fully grasp the transaction information,difficult to confirm the real turnover,etc.It is a new challenge to the tax administration of accommodation industry.Therefore,this paper takes Airbnb network(Beijing)Co.,Ltd.as an example to study the tax loss of shared accommodation industry under C2 C mode.Firstly,this paper reviews the literature related to shared accommodation and tax loss,analyzes the related concepts and economic theories of shared accommodation tax loss,and establishes the research focus.Then it introduces the basic information of the case,visualizes the housing data in Beijing,and calculates the tax loss rate by constructing a multiple linear regression model.After that,it calculates the scale of tax loss by combining the tax loss rate method with the average tax burden method.Then from the current situation of China's tax management,it summarizes the reasons of the tax loss.It points out that in the tax system,there are some defects,such as difficult to determine the subject of tax payment and its nature,fuzzy boundaries of applicable tax items and tax rates,and lack of tax assistance obligation of the platform.In terms of tax collection and management,there are some problems,such as weak tax awareness of platform sellers,the technology of tax collection and management does not match with the new transaction mode,staggered tax jurisdiction and incomplete information of overseas tax sources.At last,this paper draws lessons from the tax management practices of the United States,the European Union and so on,and puts forward some suggestions for improving the tax management of the shared accommodation industry under the C2 C mode in China.In terms of tax system,it is suggested to clarify the relevant taxpayers and their nature,the applicable tax items and tax rates,the duty of tax assistance of platform operators and the setting of safe harbor rules.In terms of tax collection and management,we should strengthen tax education,smooth information sharing channels,upgrade traditional tax collection and management technology,establish a hierarchical tax credit supervision mechanism and the improvement of multilateral tax governance mechanism.This paper has the following possible innovations: research perspective,research methods and research data.This paper starts from the shared accommodation industry under the C2 C mode which is closer to the essence of sharing economy,uses the tax loss rate method to revise the average tax burden method,and then combined with the relevant data of the shared accommodation industry,calculates the tax loss of the case in more detail,so as to explore the tax system defects and tax collection and management dilemma faced by the tax department.