文章基本信息

标题：A Legal Reflection on Reform of Internet Finance Tax
本地全文：下载
作者：Fuqiang ZHANG ; Yifan WU
期刊名称：International Business and Management
印刷版ISSN：1923-841X
电子版ISSN：1923-8428
出版年度：2015
卷号：10
期号：1
页码：18-22
DOI：10.3968/6511
语种：English
出版社：Canadian Research & Development Center of Sciences and Cultures
摘要：Abstract: Internet finance is a product of the interaction of many industries in this information era. On basis of internet, it is quite often free from present taxation regulations on the financial industry. Legal absence in this newly-merging financial form requires urgent solution as it develops. Taking online P2P (peer to peer) lending as an example and referring to legislation experience in EU and US, this paper centers on taxation mode for internet finance from three main categories of taxes like enterprise income tax, individual income tax and business tax, and at the same time gives special attention to the top-level institutional design of internet finance tax and its detailed application in the process of value added tax (VAT) pilot reform. Key words: Internet finance; Taxation legislation; Online P2P lending; VAT pilot reform
其他摘要：Abstract: Internet finance is a product of the interaction of many industries in this information era. On basis of internet, it is quite often free from present taxation regulations on the financial industry. Legal absence in this newly-merging financial form requires urgent solution as it develops. Taking online P2P (peer to peer) lending as an example and referring to legislation experience in EU and US, this paper centers on taxation mode for internet finance from three main categories of taxes like enterprise income tax, individual income tax and business tax, and at the same time gives special attention to the top-level institutional design of internet finance tax and its detailed application in the process of value added tax (VAT) pilot reform. Key words: Internet finance; Taxation legislation; Online P2P lending; VAT pilot reform
关键词：Internet finance;Taxation legislation;Online P2P lending;VAT pilot reform