互联网金融税收问题研究  

A Tax Research on Internet Finance

作　　者：刘磊[1] 钟山[1] 

机构地区：[1]国家税务总局大企业税收管理司,北京100038

出　　处：《国际税收》2015年第7期56-60,共5页International Taxation In China

摘　　要：互联网金融行业的健康持续发展离不开规范的制度监管以及税收征管。本文分别研究了五种主要形态的互联网金融的税收问题,进而提出做好互联网金融税收征管,以及在维护公平税负和税收中性原则的基础上,促进互联网金融健康发展的建议。The healthy and sustainable development of internet finance industry relies on the system-based supervision and tax collection and administration. This paper makes an analysis on tax issues of five main forms of the internet finance, then proposes suggestions to improve the tax collection and administration on the internet finance and to promote the healthy development of the internet finance on the basis of adhering to the fair taxation and tax neutrality principle.

关 键 词：互联网金融 税收政策 税收征管 

分 类 号：F812.42[经济管理—财政学] F49F832