本文選題：PP網(wǎng)絡(luò)借貸　切入點：稅收征管　出處：《稅務(wù)研究》2017年04期 　論文類型：期刊論文

【摘要】：本文在厘清P2P網(wǎng)絡(luò)借貸行業(yè)稅收征管政策的基礎(chǔ)上,進(jìn)一步甄別當(dāng)前仍然困擾網(wǎng)絡(luò)借貸行業(yè)稅收征管的難題。提出了理順P2P網(wǎng)絡(luò)借貸行業(yè)稅收優(yōu)惠政策、明確P2P網(wǎng)絡(luò)借貸行業(yè)不需繳納印花稅、明確網(wǎng)絡(luò)借貸平臺為投資者所得稅扣繳義務(wù)人、明確風(fēng)險準(zhǔn)備金的稅收征管規(guī)則、出臺P2P網(wǎng)絡(luò)借貸行業(yè)稅收征管辦法等建議。
[Abstract]:On the basis of clarifying the tax collection and management policy of P2P network lending industry, this paper further discriminates the difficult problem that still puzzles the network lending industry at present, and puts forward to straighten out the preferential tax policy of P2P network lending industry. It is clear that the P2P network lending industry does not need to pay stamp duty, that the network lending platform is the withholding agent of investor income tax, that the tax collection and management rules of risk reserve are clear, and that the tax collection and management measures of P2P network loan industry are issued, etc.
【作者單位】： 江西財經(jīng)大學(xué)法學(xué)院;
【分類號】：F812.42;F724.6;F832.4

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 倪月娟;;我國P2P小額網(wǎng)絡(luò)信貸研究[J];現(xiàn)代商業(yè);2013年27期

2 ;P2P無線東京大登陸[J];網(wǎng)際商務(wù);2001年07期

3 張志強;;當(dāng)前我國P2P信貸現(xiàn)狀及發(fā)展對策[J];華北金融;2013年07期

4 樊融杰;;P2P入侵外匯交易[J];英才;2014年03期

5 朱s，

本文編號：1560813