摘要
随着分享经济的发展,第三方网络平台日渐成为人们获取服务、购买商品的重要渠道,人们生活方式被悄无声息地改变,同时也给国家税收带来强烈的冲击和巨大的挑战。分享经济颠覆传统的税收征管模式,影响税务机关对经济活动、行为的认定,继而引发税收征管的新难题。通过分享经济对税收征管影响的浅析,从国家税收的方向提出分享经济商业模式下税收应对的措施,旨在促进我国分享经济健康有序地发展。
The sharing economy's growth has made third-party online platforms vital channels for accessing services and purchasing goods.This growth has fundamentally transformed lifestyles and presented considerable challenges to national taxation.The sharing economy brings about great changes to traditional tax management models and alters tax authorities'understanding of economic activities.This leads to emerging problems in tax administration.Through analyzing the impact of the sharing economy on tax management,this paper proposes approaches to taxation under the business model of the sharing economy,aiming to promote the healthy and orderly development of the sharing economy in our country.
作者
孙文敏
SUN Wenmin(Shuozhou Vocational Technology College,Shuozhou 036002,China)
出处
《商业观察》
2023年第23期48-51,共4页
BUSINESS OBSERVATION
