Research On Tax Collection And Administration Of K City Ride-Hailing Industry

Online car-hailing service is a car-hailing service based on the Internet and mediated by mobile car-hailing software.It is a combination of Internet technology and transportation services.In recent years,the market scale of online car hailing continues to expand,showing its strong vitality and creativity,and has become one of the most important ways for residents to travel.Typical operation modes of ride-hailing platform companies include B2 C mode and C2 C mode.The B2 C model of online car hailing is similar to traditional passenger service companies in terms of operation mode and tax management.The C2 C mode is essentially a process of integrating drivers’ driving resources and matching passengers’ travel demands through the Internet trading platform,which belongs to the business model of sharing economy.The rapid development of the ride-hailing industry has facilitated residents’ travel and increased opportunities,but it also faces practical difficulties such as imperfect supervision system and inadequate supervision.In this regard,seven authorities,including the Ministry of Transport,jointly promulgated the Tentative Measures for the Administration of Online Car Hailing Services in 2016.And K city also issued local supporting measures in 2018 to promote the healthy development of online booking car industry.In tax collection and administration,however,because the network about car management interim measures for the provisions of the taxation is relatively simple,at present our country current taxation laws and regulations,lack of business model for network about car class sharing economy regulation and guidance,the tax policy behind the development of economic forms,web about car industry taxes and tax elements under different operation mode is still controversial.Meanwhile,the tax jurisdiction dispute brought by the uncertainty of the tax payment location of ride-hailing business and the loss of tax sources of branches caused by the irregular licensed operation of ridehailing platform companies are also prominent problems in the tax collection and management process of ride-hailing in K City.In addition,the information asymmetry between the two parties causes the limited and low quality of tax collection and management data,and the constraints of traditional collection and management means,supervision methods and governance concepts also make the current tax administration and supervision efficiency of K city not high.In view of this,this paper adopts information asymmetry theory and tax risk management theory as theoretical guidance,and combines the current tax collection and management status of online car hailing industry in K City.This paper analyzes and discusses the problems of the online car-hailing industry in K,such as unclear tax subjects and tax factors,loss of tax sources,limited access to tax collection and administration data and low quality of tax administration and supervision efficiency.Then puts forward three suggestions to improve the tax collection and administration of online car hailing in K city: clarifying the legal relationship and tax factors of the subject of online car hailing,improving the means of tax collection and administration of online car hailing industry,and establishing the comprehensive tax source coordination and management mechanism of online car hailing industry.It is expected to provide useful ideas for solving the current tax collection and management problems of online car hailing in K City.