Research on Tax Issues of Shared Economic Business Model

DOI

10.2991/iceemr-17.2017.69How to use a DOI?

Keywords

shared economy, transaction platform, tax object, tax jurisdiction, tax registration

Abstract

With the enlightenment and guidance of Uber and Airbnb, the shared economic rises rapidly in China. And since Shared economic can share resource, reduce congestion, protect environment, improve the employment, it become popular with people. But there are problems such as unfair competition with traditional economy, tax evasion, lack of supervision, which was criticized. In the context of the implementation of the "Internet +" strategy, to promote the network about car rental, and actively promote the standardization of new forms of online rental housing development is the only way to develop the shared economy. This paper analyzes the necessity and feasibility of tax sharing economy business model, from the perspective of tax sharing business model puts forward to strengthen economic supervision and management advice, in order to promote the healthy and orderly development of the shared economy, increase social welfare.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Zhijian Yu
AU  - Hefei Bai
PY  - 2017/05
DA  - 2017/05
TI  - Research on Tax Issues of Shared Economic Business Model
BT  - Proceedings of the 2017 International Conference on Education, Economics and Management Research (ICEEMR 2017)
PB  - Atlantis Press
SP  - 275
EP  - 278
SN  - 2352-5398
UR  - https://doi.org/10.2991/iceemr-17.2017.69
DO  - 10.2991/iceemr-17.2017.69
ID  - Yu2017/05
ER  -