發(fā)布時(shí)間：2018-01-01 22:01

  本文關(guān)鍵詞：關(guān)于個(gè)體網(wǎng)絡(luò)借貸公司納稅狀況的調(diào)研報(bào)告　出處：《稅務(wù)研究》2017年04期 　論文類(lèi)型：期刊論文

  更多相關(guān)文章： 個(gè)體網(wǎng)絡(luò)借貸 納稅狀況 調(diào)研

【摘要】：近年來(lái),在國(guó)家鼓勵(lì)和支持互聯(lián)網(wǎng)金融發(fā)展的背景下,個(gè)體網(wǎng)絡(luò)借貸(以下簡(jiǎn)稱(chēng)P2P)公司迅猛發(fā)展。在稅收方面,P2P以其業(yè)務(wù)的創(chuàng)新性和先進(jìn)性,對(duì)現(xiàn)有稅收征管帶來(lái)了巨大的挑戰(zhàn)。這需要我們以新的視角對(duì)P2P業(yè)務(wù)進(jìn)行審視,提出稅收政策及征管層面的應(yīng)對(duì)策略。為了解不同運(yùn)營(yíng)模式的P2P公司的納稅情況,進(jìn)一步規(guī)范和完善對(duì)P2P公司的稅收征管,北京市國(guó)家稅務(wù)局、北京市地方稅務(wù)局對(duì)北京市部分P2P公司納稅情況進(jìn)行了調(diào)研,通過(guò)分析不同風(fēng)險(xiǎn)防范體系下的P2P公司的運(yùn)營(yíng)模式、納稅情況和存在的問(wèn)題,從規(guī)范和完善P2P公司政策設(shè)置、稅收征管和配套機(jī)制建設(shè)上提出有關(guān)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(lèi)號(hào)】：F812.42;F724.6;F832.4
【正文快照】： 一、個(gè)體網(wǎng)絡(luò)借貸行業(yè)發(fā)展的基本情況(一)P2P行業(yè)的業(yè)務(wù)特點(diǎn)1.P2P公司是為個(gè)體和個(gè)體之間直接借貸提供互聯(lián)網(wǎng)平臺(tái)中介服務(wù)的企業(yè)。按照中國(guó)人民銀行等十個(gè)部門(mén)聯(lián)合印發(fā)的《關(guān)于促進(jìn)互聯(lián)網(wǎng)金融健康發(fā)展的指導(dǎo)意見(jiàn)》(銀發(fā)〔2015〕221號(hào),以下簡(jiǎn)稱(chēng)《指導(dǎo)意見(jiàn)》)等相關(guān)規(guī)定,P2P是指，

本文編號(hào)：1366369