【摘要】 共享经济的发展在为经济和就业创造活力的同时,也对税收管理带来很大的挑战。由于共享经济商业模式与传统经济有很大不同,参与者的纳税义务不明确、纳税意识淡薄,致使税务机关无法掌握全面的共享交易信息,大量的线上交易也引发了税收管辖权问题。本文对目前各国出台的有关共享经济税收管理的措施进行了全面的介绍与分析,并结合我国共享经济的实际发展现状,从打造"互联网+税务"行动计划升级版、加强互联网平台治理、推进以信用为载体的新型监管机制、完善多边情报交换与征管互助机制四个方面提出有针对性的建议。更多还原

【Abstract】 The development of the sharing economy creates vitality and provides employment opportunities for the economy,but it also poses great challenges to tax administration. Since the sharing economic business model is very different from the traditional economy, the participants’ tax obligations are not clear, taxation awareness is weak, the tax authorities cannot grasp the comprehensive sharing transaction information, and a large number of online transactions also trigger tax jurisdiction issues. This paper gives a comprehensive introduction and analysis of the current tax administration measures for the sharing economy introduced by various countries. On this basis, the paper proposes targeted recommendations from four aspects in light of the development status of the shared economy in China, namely: creating an upgraded version of the "Internet plus Taxation" action plan; strengthening the governance of the Internet platform; promoting a new type of credit-based regulatory mechanisms; and improving the multilateral information exchange and the mechanism of the multilateral convention on mutual administrative assistance.更多还原