本文關(guān)鍵詞： 網(wǎng)約車 OO 收入 增值稅 會計處理　出處：《財會月刊》2017年25期 　論文類型：期刊論文

【摘要】：在如今的共享經(jīng)濟時代,網(wǎng)約車應(yīng)運而生。但是相比傳統(tǒng)實體企業(yè),網(wǎng)約車這種新興的O2O模式,其財稅處理顯得更為復雜,收入確認的時點、計算方法尚存在爭議,而財政部和國家稅務(wù)總局并沒有出臺專門的規(guī)定�；诖�,以網(wǎng)約車的典型代表——滴滴出行為例,闡述其最主流的快車業(yè)務(wù)中與收入有關(guān)的財稅處理問題,希望為有關(guān)決策部門提供參考建議。
[Abstract]:In the era of sharing economy, car-sharing emerges as the times require. However, compared with the traditional physical enterprises, the new O2O model of car-sharing is more complicated in the financial and tax processing, and the method of calculation is still controversial at the time of revenue recognition. However, the Ministry of Finance and the State Administration of Taxation have not issued any special regulations. Based on this, taking DiDi, a typical representative of ride-hailing, as an example, this paper expounds the revenue related financial and tax handling problems in its most mainstream express train business. Hope to provide reference for the relevant decision-making departments.
【作者單位】： 安徽商貿(mào)職業(yè)技術(shù)學院會計系;
【基金】：安徽省高校優(yōu)秀青年人才支持計劃重點項目(項目編號:gxyq ZD2016490) 安徽省高等教育振興計劃思想政治教育綜合改革計劃項目(項目編號:Szzgjh1-2-2017-15) 安徽商貿(mào)職業(yè)技術(shù)學院地方技能型高水平大學建設(shè)暨創(chuàng)新發(fā)展行動計劃項目(項目編號:2016gj05)
【分類號】：F570.5;F572;F724.6
，

本文編號：1530906