平台经济税收监管探讨

近年来,平台经济迅猛发展,逐渐成为引领经济增长的重要力量。作为一种新的经济形态,平台经济由于跨界融合广、业务流动强、交易留痕难等特性,税收监管面临着一系列难题。本文根据税收工作实践,探讨了平台经济涉税管理面临的来自征税认定、监管落实、发票使用等方面的挑战,并提出了完善法律法规、细化分类管理、推广电子发票等加强平台经济税收监管、促进平台经济健康有序发展的具体建议。

A Discussion on the Tax Supervision of a Platform Economy

In recent years,the rapid development of platform economy has gradually become an important force leading economic growth.As a new economic form,platform economy is facing a series of problems due to its wide cross-border integration,strong business flow and difficult transaction traces.Based on the tax practice,this paper discusses the challenges of tax management of platform economy from the aspects of tax identification,supervision and implementation and invoice use.The paper puts forward some suggestions on improving laws and regulations,refining classified management and promoting e-invoice to strengthen the tax supervision of platform economy and promote the healthy and orderly development of platform economy.