2692-2967ISSN (Online)
2770-0216ISSN (Print)
Volume 4 , Issue 1 , PP: 08-22, 2021 | Cite this article as | XML | Html | PDF | Full Length Article
Vitalina Babenko 1 * , Maryna Nehrey 2 , Berislava Staresinic 3 , Shoujin Wang 4
Doi: https://doi.org/10.54216/AJBOR.040101
In recent years, the sharing economy has risen rapidly, infiltrating into many fields such as travel, accommodation, medical care, and finance, and has injected new development momentum into these industries. In the shared economy, the sharing of resources not only promotes the flow of social wealth, but also enables idle items to continue to use value and improve resource utilization. The rapid development of the sharing economy brings many benefits, but at the same time, some traditional business models are dying. In China, there is no relevant policy to integrate the economic business model into the scope of tax collection and management. This phenomenon has caused China's tax source. Loss. In response to this problem, this paper studies the taxation of the shared economic business model. Using big data analysis technology as a basic tool, through the analysis of domestic shared economic data, the research on the shared economic business model was completed. Based on the analysis of the status quo of the taxation system of the shared economic business model, the suggestions for perfecting the taxation system of the shared economic business model in China are given, so that the tax collection and management system such as the tax collection concept and the collection and management system can be better adapted. Sharing new requirements for economic development.
shared economy , tax collection and management , perfect taxation system
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