我国分享经济税收问题研究

发布时间：2018-06-19 13:45

本文选题：分享经济 + 商业模式　；参考：《中央财经大学学报》2017年08期

【摘要】：分享经济作为一种新业态新模式,是新一轮科技革命和产业变革的产物。近年来,分享经济在我国迅速发展,显示出巨大的活力与创造力,为我国经济发展的转型升级及新旧动能的转换带来了机遇,对引领创新、带动就业发挥了举足轻重的作用。新业态的迅速发展也带动了税源规模与新增税户的迅速成长,但是,由于分享经济具有典型的跨区域、跨行业特征,现有的税收制度和税收法规越来越无法适应分享经济的发展需要,存在大量偷漏税的现象。因此,深入研究分享经济的税收问题,并提出相应的改革方案具有重要现实意义。笔者在分析分享经济发展趋势及特征的基础上,提出了分享经济税收所存在的问题,在此基础上结合不同商业模式分享经济类型,分析了相应的税收体系设计,最后提出了完善分享经济税收制度的政策建议。
[Abstract]:As a new mode of business, sharing economy is the product of a new round of technological revolution and industrial transformation. In recent years, sharing economy has developed rapidly in our country, showing great vitality and creativity. It has brought opportunities for the transformation and upgrading of economic development and the transformation of new and old kinetic energy, and has played an important role in leading innovation and promoting employment. The rapid development of new forms of business has also led to the rapid growth of tax sources and new tax households. However, due to the typical cross-regional and cross-industry characteristics of the sharing economy, The existing tax system and tax laws and regulations are more and more unable to meet the needs of the development of sharing economy, there is a large number of tax evasion phenomenon. Therefore, it is of great practical significance to study the tax revenue of sharing economy and put forward the corresponding reform plan. On the basis of analyzing the development trend and characteristics of the sharing economy, the author puts forward the problems existing in the tax revenue of the sharing economy. On this basis, the author analyzes the design of the corresponding tax system by combining the different types of the sharing economy with different business models. Finally, the paper puts forward some policy suggestions to perfect the tax system of sharing economy.
【作者单位】：中央财经大学财政税务学院国际税收系;中央财经大学财政税务学院;
【基金】：国家自然科学基金青年项目“营改增”背景下服务贸易出口退税政策设计与经济效应研究:基于CGE-MS模型的分析(71503286)、增值税收入的税率弹性、福利效应及简并税率结构的模拟分析(71403307) “博智税通互联网+财税研究中心”资助项目
【分类号】：F49;F812.42

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