O2O模式下网约车业务之财税处理

发布时间：2018-02-24 16:22

  本文关键词： 网约车 OO 收入 增值税 会计处理　出处：《财会月刊》2017年25期 　论文类型：期刊论文

【摘要】：在如今的共享经济时代,网约车应运而生。但是相比传统实体企业,网约车这种新兴的O2O模式,其财税处理显得更为复杂,收入确认的时点、计算方法尚存在争议,而财政部和国家税务总局并没有出台专门的规定。基于此,以网约车的典型代表——滴滴出行为例,阐述其最主流的快车业务中与收入有关的财税处理问题,希望为有关决策部门提供参考建议。
[Abstract]:In the era of sharing economy, car-sharing emerges as the times require. However, compared with the traditional physical enterprises, the new O2O model of car-sharing is more complicated in the financial and tax processing, and the method of calculation is still controversial at the time of revenue recognition. However, the Ministry of Finance and the State Administration of Taxation have not issued any special regulations. Based on this, taking DiDi, a typical representative of ride-hailing, as an example, this paper expounds the revenue related financial and tax handling problems in its most mainstream express train business. Hope to provide reference for the relevant decision-making departments.
【作者单位】： 安徽商贸职业技术学院会计系;
【基金】：安徽省高校优秀青年人才支持计划重点项目(项目编号:gxyq ZD2016490) 安徽省高等教育振兴计划思想政治教育综合改革计划项目(项目编号:Szzgjh1-2-2017-15) 安徽商贸职业技术学院地方技能型高水平大学建设暨创新发展行动计划项目(项目编号:2016gj05)
【分类号】：F570.5;F572;F724.6
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本文编号：1530906