共享经济模式下的税收征管困境及治理创新研究  

Research on Tax Collection and Management Dilemma and Governance Innovation under Sharing Economy Model

作　　者：刘珺 陈瑶 LIU Jun;CHEN Yao(School of Finance, Tongling University, Tongling 244000;Anhui University of Finance and Economics, Bengbu 233030, Anhui, China)

机构地区：[1]铜陵学院金融学院,安徽铜陵244000 [2]安徽财经大学,安徽蚌埠233030

出　　处：《安徽工业大学学报（社会科学版）》2021年第6期18-21,共4页Journal of Anhui University of Technology：Social Sciences

基　　金：安徽财经大学与铜陵学院联合培养研究生科研创新基金项目支持(2020tlxylhy8)。

摘　　要：基于现代信息技术驱动以及第三方支付平台的快速发展,共享经济作为整合多方资源的平台枢纽,应用范围不断拓展。作为一种新经济形态,共享经济在“培育增长点”和“形成新动能”的同时,不可避免会对传统行业税基产生侵蚀,平台经济本身所具有的数字化、虚拟化和隐蔽化特征也给税收征管带来挑战。针对共享经济模式下税收征管所面临的困境,以税收中性和效率原则为导向,对共享经济平台及各方参与主体在交易过程中的涉税问题进行探讨,提出应完善实体要素和进行综合治理创新等,以营造有利于公平竞争的税收环境,促进新业态健康发展。Driven by modern information technology and the rapid development of third-party payment platforms,sharing economy,as a platform hub integrating multiple resources,has been expanding its application scope.As a new economic form,sharing economy will inevitably erode the tax base of traditional industries while“cultivating growth points”and“forming new driving forces”.The digitalization,virtualization and concealing characteristics of platform economy itself also bring challenges to tax collection and management.On sharing economic difficulties facing under the mode of tax collection and administration,guided by the principle of tax neutral and efficiency,the shared platform of economy and the parties involved in the main body in the process of trading tax related issues were discussed.It is put forward that we should improve comprehensive entity elements and innovation,etc.,and create tax environment conducive to fair competition to promote the healthy development of new formats.

关 键 词：共享经济 税收征管 批量评估技术 

分 类 号：F812.42[经济管理—财政学] F724.6