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英国paper代写-Internet finance tax

2018-05-14 | 来源:51due教员组 | 类别:Paper代写范文

下面为大家整理一篇优秀的paper代写范文- Internet finance tax,供大家参考学习,这篇论文讨论了互联网金融税收。互联网金融作为一种新兴的金融模式,是对传统金融模式的创新,对现行税收制度的另辟蹊径,对现行的税收理论、征管制度等带来极大挑战。互联网金融税收在经过大量的研究后,最终采用了先征后退的征管方式,这样在一定程度上简化了互联网金融税收的征管程序。

Internet finance tax,互联网金融税收,论文代写,essay代写,paper代写

In the context of the information age, it is the inevitable trend of the future financial industry to transfer the financial business from the offline to the online, and it is supposed to establish the tax policy which is compatible with the Internet finance. Especially in the current Internet financial development is swift and violent, Internet banking business growth rate has reached 300%, but is engaged in the Internet financial enterprise, personal basic don't need to pay taxes, resulting in the loss of a degree of state property. Therefore, it is necessary to further improve the Internet financial tax system and reduce the tax risks of Internet finance in the light of the challenges brought by Internet finance to the current tax theory and management system.

Internet finance refers to the financial mode of financing, payment, information intermediary and other functions through the use of Internet technology and mobile communication technology. For example, Internet payment, P2P network lending and so on, are typical Internet finance business.

Internet financial as a new financial model, the traditional model of financial innovation, is the path of the current tax system, tax theory, the collection and management of the existing system brings great challenges, such as specific embodied in the following aspects:

The so-called principle of tax fairness means that people with equal tax capacity should bear equal tax, and different tax payers should bear different taxes. In the Internet within the financial sector, due to the wide coverage, multivariate, participants in the industry enterprises, the amount of personal tax, property, category is not clearly defined, such as difficult to implement the tax fair principle, also hard to do the tax justice.

The core of the principle of tax efficiency is that taxation can not impede economic development, and try to improve the efficiency of tax collection and management, and reduce the cost of the urban management. However, with the innovative development of Internet finance, it has a certain influence on tax efficiency. The reasons for this are mainly two reasons: the income and cost of Internet financial taxpayers have certain timeliness problems, which are difficult to be clearly defined and easy to avoid tax evasion; A lot of business in Internet finance in current tax law? There is no clear regulation of the system, and there is no basis for taxation. If the tax is levied according to traditional financial products, it will cause obstacles to Internet finance and reduce tax efficiency.

On the Internet financial platform, the financial transaction process is virtualized and in various ways. The existing tax registration system can not determine the tax jurisdiction of intangible financial transactions and increase the difficulty of tax collection and administration.

At present, "Internet +" has become the new normal of China's economic and social development. The state strongly supports the development of Internet finance and has introduced some preferential tax policies. However, the establishment of preferential tax policy should be based on the principle of tax fairness, which should not only comply with the principle of tax fairness, but also implement the preferential tax policy. In short, both traditional financial enterprises and new financial enterprise, as long as engaged in the Internet business, shall bear the corresponding tax, tax and other industries differ little, stick to the tax fair principle.

As for the tax burden, the financial industry has always been a controversial subject, and traditional financial enterprises have faced this problem. Some developed countries centralize the income of the bank, say, the turnover tax burden is generally lighter, and the turnover tax burden of our bank is relatively heavy, but the overall tax burden is not high. After 2010, after the implementation of "replacing business tax with value-added tax" in China's Banks, the pilot work has achieved some success, but there are still many uncertainties, and we still need to continue the pilot program. The issue of how Internet finance can adapt to the policy of "replacing business tax with value-added tax" may not be put on the agenda until the end of the traditional financial experiment. Although at this stage can't camp "change" problem in the Internet industry, but can consider to turnover tax, income tax collection and management problems, such as, to adhere to the principle of tax justice, manifests the citizens on the tax treatment principle. On this basis, give the Internet financial enterprises certain tax preferential policies.

There are many alternatives to the Internet financial tax support policy, such as direct tax reduction and tax reduction. In general industry, it is not recommended to adopt the first levy and management method, but it is possible and necessary for Internet finance to adopt the way of first levy and retrofit. Because doing so, can bring the advantage of the three aspects: the first collection of tax collection and administration mode, conducive to the comprehensive measure of Internet finance tax support, prepare for the future Internet tax expenditure budget support; It is helpful to explore the way of tax collection and management of Internet finance and to lay a foundation for the establishment of a unified and just Internet financial tax system in the future. Because of the Internet financial tax taxpayer and taxable income is not sure, work is easy to cause problems in practice, the first collection way is just to try to provide the ways to solve these problems, this is the Internet a "drills" to the way the financial tax; The risks in the Internet financial model are higher, and the risk of avoiding Internet finance can be avoided first, so as to prevent the occurrence of bubbles.

In view of the above three points, it is feasible for Internet finance tax to adopt the retrogressive tax collection method, which can simplify the administration procedure of Internet finance tax. In order to facilitate the tax collection and administration, third-party payment platforms and P2P online loan platforms can be used as the withholding agents to support the first sign of the retrogressive tax collection.

Tax policy support and to carry out the preconditions for a sound tax-related information, however, the current Internet banking business is multifarious, tax department is difficult to master all of Internet financial enterprise fords the tax information, make the tax support policy implementation has the certain difficulty. Such as, P2P network general loan cooperation with third-party payment platform, the tax authorities can't fully grasp the Internet financial cooperation between the enterprise and the third-party payment platform information, especially of interest allocation, so can't fully grasp the tax-related information of the Internet financial business, to cause tax collection. For general enterprises, the compliance cost constraints are possible, even if they don't provide complete tax-related information also can be carried out as normal and tax, but the Internet financial enterprises must provide complete tax-related information. Therefore, the Internet financial enterprises should be provided with sound tax information as the precondition for the implementation of Internet financial tax support policies.

The information processing and risk analysis of Internet finance business is based on big data and high-speed algorithm, and the information asymmetry between the two parties is low. In big data and high speed algorithm, under the support of the Internet financial firms can take advantage of a large number of data comprehensive analysis on the customer behavior preference, Internet data, etc., for mining the customer value and to provide reliable basis for personalized services, information processing is not only fast, and lower cost, easier to provide comprehensive tax-related information. If Internet finance companies cannot provide comprehensive tax information or provide higher costs, they may be overly optimistic about big data. Assuming that the Internet financial enterprise really can't use big data technology, high-speed algorithm of tools to provide comprehensive tax-related information, is likely to appear "ponzi scheme", this should require Internet financial enterprises to provide more comprehensive tax-related information, in order to avoid to deal with tax case.

Internet financial enterprises involve a wide range of businesses and many types, such as P2P lending and crowdfunding, which are the businesses of Internet financial enterprises. Specific implementation, the difference between each Internet finance business is larger, this requires to target different type of Internet finance business, determine relevant interest subject's taxable node.

For example, the taxable node of P2P lending. At present, the P2P network credit operation and its supervision still is not perfected, revenue management should focus on P2P network platform, which refer to traditional lending to finance tax handling borrowers and lenders, for sure, but the concrete tax treatment will be whether to form the pool. If the borrower by P2P network platform is introduced for loans, loan borrowers directly appropriated from regulatory bank loans to borrowers, P2P network platform to collect the intermediary fees, loan shall be carried out in accordance with the economic business tax treatment; If borrowers first disbursed loans to P2P network made platform, P2P network platform then loans to borrowers, which formed a pool type operation mode, can be carried out in accordance with the current policy of camp to increase tax treatment.

For example, the taxable node of crowdfunding. The crowdfunding has several forms, such as equity-based crowdfunding, fundraising crowdfunding, borrowing and crowdfunding, and pre-sale crowdfunding, among which the crowdfunding of crowdfunding is of a public welfare nature and is generally tax-free. The loan crowdfunding has been transformed into P2P crowdfunding, which is not discussed here, focusing on the taxable node problem of equity-based crowdfunding and pre-sale crowdfunding. In the case of enterprises and individuals, the sponsors and sponsors of crowdfunding projects should carry out corresponding tax treatment. In the case of individuals, the return on investment generated by the crowdfunding funds shall be handled in accordance with the dividend income tax. For booking the raise, due to constitute the sales behavior, the raise project sponsors get the raise funds shall be carried out in accordance with the sales tax, pay tax, the revenue generated due to the raise funds also need to pay the said. In addition, the funds invested by the project sponsor belong to the purchase expenditure, which is charged to the cost and is deducted in accordance with the regulations.

Above all, the Internet finance is emerging a financial model, and the traditional financial is very different, a great impact on the existing tax policy, mainly exist in the fair tax policies, tax policy efficiency, financial tax system, etc., is not conducive to the normal tax revenue work. Internet finance is the future development direction of the financial industry. It should have a clear understanding of tax policy and establish perfect. Make structure, maintain normal tax work without affecting the development of Internet finance, prevent tax loss.

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