P2P网络借贷行业税收征管研析

发布时间：2018-03-03 11:16

本文选题：PP网络借贷　切入点：税收征管　出处：《税务研究》2017年04期 　论文类型：期刊论文

【摘要】：本文在厘清P2P网络借贷行业税收征管政策的基础上,进一步甄别当前仍然困扰网络借贷行业税收征管的难题。提出了理顺P2P网络借贷行业税收优惠政策、明确P2P网络借贷行业不需缴纳印花税、明确网络借贷平台为投资者所得税扣缴义务人、明确风险准备金的税收征管规则、出台P2P网络借贷行业税收征管办法等建议。
[Abstract]:On the basis of clarifying the tax collection and management policy of P2P network lending industry, this paper further discriminates the difficult problem that still puzzles the network lending industry at present, and puts forward to straighten out the preferential tax policy of P2P network lending industry. It is clear that the P2P network lending industry does not need to pay stamp duty, that the network lending platform is the withholding agent of investor income tax, that the tax collection and management rules of risk reserve are clear, and that the tax collection and management measures of P2P network loan industry are issued, etc.
【作者单位】：江西财经大学法学院;
【分类号】：F812.42;F724.6;F832.4

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