共享和零工经济增值税问题国际比较研究及启示  

An International Comparative Study and Enlightenment on the Value-added Tax Issues of the Sharing and Gig Economy

作　　者：陈琍[1] 丁琴 Chen Li;Ding Qin

机构地区：[1]国家税务总局税收科学研究所 [2]国家税务总局湖南湘西经济开发区税务局

出　　处：《财政科学》2020年第7期94-102,共9页Fiscal Science

摘　　要：在第三方平台的推动下,共享和零工经济打破了传统商业模式的时间和空间的局限,提升了整个社会的资源配置效率。这种新型商业模式的快速发展,给全球的增值税管理既创造了机遇又带来了挑战。一方面,大量税源流入共享和零工经济领域,其背后蕴藏着巨大的税收潜力,同时推动着增值税管理的创新和转型;另一方面,由于共享和零工经济的相关税制不明晰、监管缺失等引发了一系列增值税管理问题。本文对目前各国和OECD的有关共享和零工经济增值税管理的先进经验进行了总结分析,并结合我国共享和零工经济的发展现状及问题,提出了加强增值税管理的中国路径。Facilitated by online platforms,the sharing and gig economy breaks the time and space limitations of traditional business models and improves the resource allocation efficiency of the whole society.The rapid development of this new business model has created both opportunities and challenges for global VAT administration.On the one hand,a large number of tax sources flow into the field of sharing and gig economy,which hides great tax potential and promotes the innovation and transformation of VAT management.On the other hand,unclear tax system and deficient supervision of the sharing and gig economy cause a series of VAT management problems.This article summarizes and analyzes the advanced VAT management experience of sharing and gig economy introduced by various countries and OECD,and puts forward the Chinese path to strengthen the VAT management of sharing and gig economy based on its current situation and problems in China.

关 键 词：共享和零工经济 增值税管理 数字化商业模式 

分 类 号：F811.4[经济管理—财政学]