本文關鍵詞：關于個體網(wǎng)絡借貸公司納稅狀況的調研報告　出處：《稅務研究》2017年04期 　論文類型：期刊論文

  更多相關文章： 個體網(wǎng)絡借貸 納稅狀況 調研

【摘要】：近年來,在國家鼓勵和支持互聯(lián)網(wǎng)金融發(fā)展的背景下,個體網(wǎng)絡借貸(以下簡稱P2P)公司迅猛發(fā)展。在稅收方面,P2P以其業(yè)務的創(chuàng)新性和先進性,對現(xiàn)有稅收征管帶來了巨大的挑戰(zhàn)。這需要我們以新的視角對P2P業(yè)務進行審視,提出稅收政策及征管層面的應對策略。為了解不同運營模式的P2P公司的納稅情況,進一步規(guī)范和完善對P2P公司的稅收征管,北京市國家稅務局、北京市地方稅務局對北京市部分P2P公司納稅情況進行了調研,通過分析不同風險防范體系下的P2P公司的運營模式、納稅情況和存在的問題,從規(guī)范和完善P2P公司政策設置、稅收征管和配套機制建設上提出有關建議。
[Abstract]:In recent years, in the context of encouraging and supporting the development of Internet finance, individual network lending (hereinafter referred to as P2P) companies are developing rapidly. There is a great challenge to the existing tax collection and management, which requires us to examine the P2P business from a new perspective. In order to understand the tax situation of P2P companies with different operating modes, and further standardize and improve the tax collection and management of P2P companies, the State Taxation Bureau of Beijing. Beijing Local Taxation Bureau investigated the tax situation of some P2P companies in Beijing, and analyzed the operation mode, tax situation and existing problems of P2P companies under different risk prevention systems. This paper puts forward some suggestions on standardizing and perfecting P2P company policy setting, tax collection and management and supporting mechanism construction.
【分類號】：F812.42;F724.6;F832.4
【正文快照】： 一、個體網(wǎng)絡借貸行業(yè)發(fā)展的基本情況(一)P2P行業(yè)的業(yè)務特點1.P2P公司是為個體和個體之間直接借貸提供互聯(lián)網(wǎng)平臺中介服務的企業(yè)。按照中國人民銀行等十個部門聯(lián)合印發(fā)的《關于促進互聯(lián)網(wǎng)金融健康發(fā)展的指導意見》(銀發(fā)〔2015〕221號,以下簡稱《指導意見》)等相關規(guī)定,P2P是指，

本文編號：1366369