[1]陈冲 周培蒙. 专车司机收入个人所得税征税问题探讨[J].南通航运职业技术学院学报,2018,(02):24-27.[doi:10.3969/j.issn.1671-9891.2018.02.006]
　CHEN Chong ZHOU Pei-meng. Discussion on Taxation of Personal Income Tax of Chauffeured Car Drivers[J].Journal of Nantong Vocational & Technical Shipping College,2018,(02):24-27.[doi:10.3969/j.issn.1671-9891.2018.02.006]
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南通航运职业技术学院学报[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2018年02期
页码:
24-27
栏目:
人文社科
出版日期:
2018-06-25

文章信息/Info

Title:
 Discussion on Taxation of Personal Income Tax of Chauffeured Car Drivers
作者:
 陈冲 周培蒙
 华东政法大学研究生教育院 通用电气(中国)有限公司合规部
Author(s):
 CHEN Chong ZHOU Pei-meng
 Graduate School of Education, East China University of Political Science and Law Compliance

Department, General Electric (China) Co., Ltd.

关键词:
 ; 专车服务;  交易模式;  个人所得税;  税收征管
Keywords:
 ; chauffeured car service;  transaction mode;  personal income tax;  tax collection and

management; 

DOI:
10.3969/j.issn.1671-9891.2018.02.006
文献标志码:
A
摘要:
 专车服务是共享经济和“互联网+”的产物, 作为专车服务中的重要主体——专车司机, 其收入该不该征

税, 如何征税, 在目前的税收实体法和税收程序法中都没有相关的规定。因此, 要从网约车的交易模式

出发, 在法律上明确专车司机的身份性质以及专车服务的性质, 强化税务登记制度, 制定相应的纳税申

报优惠政策。同时, 要加强对第三方支付平台的监管, 创造条件实现对专车司机收入的代扣代缴, 以促

进专车服务行业的有序发展。

Abstract:
 

Chauffeured car service is a product of the sharing economy and “Internet + ”. As for the

chauffeured car drivers, an essential part of the chauffeured car service, there are no

relevant regulations in current substantive tax laws and tax procedural laws on whether

their income should be taxed and how they should be levied. Therefore, starting from the

transaction model of online car-hailing service, it needs to clarify the nature of identity

of chauffeured car drivers as well as the nature of chauffeured car service, strengthen the

tax registration system, and formulate corresponding preferential policies for tax

declaration. Meanwhile, it is necessary to strengthen the supervision of third-party

payment platforms and create conditions for withholding and paying the income of

chauffeured car drivers to promote orderly development of chauffeured car service industry.

参考文献/References:

 

[1]张守文.税法原理[M].北京:北京大学出版社, 1999.
[2]李波, 王金兰.共享经济商业模式的税收问题研究[J].财政金融, 2016, (5) :31-32.
[3]彭倩文, 曹大友.是劳动关系还是劳务关系?——以滴滴出行为例解析中国情境下互联网约租车平台的

雇佣关系[J].中国人力资源开发, 2016, (2) :94-96.
[4]薛悦.我国共享经济个人税收问题研究——以滴滴专车为例[J].山西财政税务专科学校学报, 2017,

(2) :12-13.

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更新日期/Last Update: 2018-09-14