本文選題：分享經(jīng)濟 + 經(jīng)濟發(fā)展　； 參考：《技術(shù)經(jīng)濟與管理研究》2017年09期

【摘要】：分享經(jīng)濟不僅是一種配置社會閑置資源、服務社會消費的商業(yè)模式,而且是貫徹落實創(chuàng)新驅(qū)動發(fā)展戰(zhàn)略,推動"雙創(chuàng)"的最佳試驗場�，F(xiàn)階段中國分享經(jīng)濟發(fā)展呈現(xiàn)產(chǎn)業(yè)潛力巨大、覆蓋領(lǐng)域較廣、交通出行發(fā)展較快、本土企業(yè)創(chuàng)新崛起等特點。在分享經(jīng)濟發(fā)展過程中,中國亦面臨行業(yè)稅收政策有待明確、非傳統(tǒng)雇傭的權(quán)益難以獲得保障、信任相對缺失、統(tǒng)籌協(xié)調(diào)各方利益的難度較大、監(jiān)管模式凸顯"模糊"甚至"灰色"領(lǐng)域、政府政策扶持力度有待完善等問題。鑒于此,應從構(gòu)建供需雙方的信任機制、有效落實監(jiān)管要求、明晰稅收領(lǐng)域、簡化賦稅程序、合理保障勞動者的權(quán)益、加強政策支持等方面進行治理。
[Abstract]:Sharing economy is not only a business model that allocates idle social resources and serves social consumption, but also is the best test ground for implementing innovation-driven development strategy and promoting mass entrepreneurship and innovation. At present, the development of China's sharing economy is characterized by huge industrial potential, wide coverage, rapid development of transportation, and the emergence of local enterprises. In the process of sharing economic development, China is also faced with industry tax policy to be clear, non-traditional employment rights and interests are difficult to protect, trust is relatively lacking, coordination of the interests of all parties is more difficult. The regulatory model highlights the "fuzzy" or even "grey" areas, and the government policy support needs to be improved. In view of this, we should build the trust mechanism between supply and demand, effectively implement the requirements of supervision, clarify the tax area, simplify the tax procedures, protect the rights and interests of workers reasonably, strengthen the policy support and so on.
【作者單位】： 廣東藥科大學醫(yī)藥經(jīng)濟學院;
【基金】：廣東省2016年質(zhì)量工程建設(shè)項目 廣東省教育科研“十二五”規(guī)劃2013年度項目(2013JK091)
【分類號】：F49

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