互联网金融税收征管问题及对策研究

论文总字数：18882字

摘 要

2005年Zopa成立以来，P2P网络借贷模式一直不断发展。21世纪初期，中国出现了第一家互联网借贷平台。截止到目前为止，它作为纯信用模式平台，影响着社会的发展。Zopa的作用是信息交互服务，而不是为借贷提供担保。由于P2P行业面临大量扩充规模，借方和贷方存在着大小不一的信用危机，由此造成的P2P平台营运监管不到位，复杂的情况使其手足无措。伴随着持续发展的P2P借贷平台扩张，怎样实现合理有效的全方位监管，同实体经济互通有无，需要做一个合理的布局规划。银发[2015]221号《关于促进互联网金融健康发展的指导意见》(以下简称《指导意见》)是由中国人民银行联合九部委联合发布的。此文件突出要把银监会对网络金融监管摆在优先发展的重要战略位置。次年8月，银监会在《网络借贷信息中介机构业务活动管理暂行办法》(以下简称《暂行办法》)中强调要加大对网络借贷平台进行身份核实,网络借贷仅仅只能作为双方交流沟通的桥梁，而不是对借贷双方提供信用保障。与此同时，要求这类借贷平台必须定期在金融监管部门备案注册。

具有交易隐藏、虚拟化和多样性的特点的P2P网络借贷平台是以互联网作为媒介的。但这些并不是互联网金融业脱离税收监管的灰色地带。维护国家的荣誉和利益，自觉遵守税收的相关规定，正确合理监管税收是一个企业应有的责任。在调控和监督经济中发挥好作用，在指导与支持下促进其发展。本论文说明P2P网络借贷新型企业的概况，从而进行系统分析和对比整理了我国当前的互联网金融行业的发展现状，出现P2P网络贷款税收征管不明确的问题比如征税主体管辖权模糊、税收征管不健全、税款代扣代缴方式不确定、P2P平台运营不透明、法律缺位、征管手段落后等等，并对国外P2P网络的税收征管进行了比较，着重选择了运营最早的Zopa平台,找出存在的问题，最后给出了网络借贷的税收征收和管理方面的一些建议，比如建立互联网金融税务登记和实名制、以票控税、税务检查、完善相关法制建设等等。

关键词： P2P网络借贷 ；互联网金融 ；税收征管

Abstract

Since Zopa was founded in 2005, the P2P network lending model has been constantly reproduced. In 2006, the first online lending platform appeared in China. So far, this is a platform of pure credit model. Platform only has information services and does not participate in guarantees. With the rise of Renren Loan, Lujin Institute and Yixin, the P2P industry has shown a strong momentum. After nearly ten years of development, with the continuous expansion of the scale of the P2P industry, the credit risk and supervision of both borrowers and lenders make the operation of the P2P platform more complex and expose more and more problems. Faced with the continuous expansion of lending scale of P2P platform, how to supervise it and better serve the real economy is an urgent problem to be solved. In this regard, the central government has also taken some actions. Internet finance will be included in the government work report in 2014. In 2015, the People's Bank of China jointly issued the Guiding Opinions on Promoting the Healthy Development of Internet Finance (hereinafter referred to as "Guiding Opinions") No. 221 by the Bank of China [2015], which emphasizes the need to strengthen the supervision of Internet finance, and clearly stipulates that Internet lending should be supervised by the CBRC. In August 2016, the Interim Measures for the Management of Business Activities of Internet Lending Information Intermediaries (hereinafter referred to as the Interim Measures) issued by the CBRC clearly stipulated the identity of Internet lending platforms, that is to say, network lending can only play the role of information intermediaries in the whole transaction, not credit intermediaries, and stipulated that these platforms should be filed with the financial regulatory authorities of the registered place. In this way, the tax collection and management of network lending has a direction.

One theoretical fulcrum of P2P online lending is inclusive finance. In 2005, the United Nations put forward the concept of promoting a fair, convenient, safe and low-cost financial system for all members of society. Here, small and micro enterprises can get enough loans, and low-income groups can enjoy the pleasure of financial management. It can be said that this is the "second coal removal" of the financial industry. In 2006, China's first online lending company was formally established in Shanghai. Since then, the development of various P2P network lending platforms has been unstoppable. As of June 2017, there are nearly 6,000 online lending platforms, but at the same time, the industry is also facing restructuring and shuffling.

P2P network lending relies on the Internet and has the characteristics of transaction hiding, virtualization and diversity. However, the Internet financial industry is by no means an "extrajudicial place" for taxation. On the premise of safeguarding national interests, we should follow the basic principles of taxation, collect and manage tax reasonably, play a good role in regulating and supervising the economy, and guide P2P network lending with its help. Through theoretical analysis and comparative analysis, this paper combs the general situation of Internet finance in China, emphatically introduces the new situation of P2P network loan, analyses the current situation of tax collection and administration of P2P network loan in China, compares the tax collection and administration of foreign P2P network, finds out the existing problems, and finally gives some suggestions on tax collection and management of network loan.

Key words: P2P network lending ; Internet finance ; Tax collection and management

目录

摘要 I

Abstract II

第一章绪论 4

1.1研究背景 4

1.2研究目的及意义 2

1.3研究内容及方法 2

1.3.1 研究内容 2

1.3.2 研究方法 2

1.4论文框架 3

第二章相关文献综述 4

第三章P2P网络借贷税收征管的内涵、运营模式及合法性 6

3.1 P2P网络借贷的内涵 6

3.2 P2P网络借贷的主要运营模式 6

3.3 P2P网络借贷的合法性 6

第四章P2P网络借贷行业税收征管存在的问题及原因分析 8

4.1征税主体管辖权模糊 8

4.2税收征管不完全 8

4.3税款代扣代缴方式不确定 8

4.4P2P平台运营不透明 8

4.5 税收征管法律缺位 8

第五章国外P2P网络借贷税收征管借鉴——Zopa模式 9

5.1Zopa的运营模式 9

5.2Zopa的盈利模式 10

5.3Zopa的税务问题 10

第六章完善P2P网络借贷行业税收征管的对策研究 11

6.1建立互联网金融税务登记和实名制 11

6.2以票控税 11

6.3税务检查 12

6.4调整并完善相关法制建设 12

结论 13

致谢 14

参考文献（References） 15

第一章绪论

1.1研究背景

私人贷款从来不是一个新现象。尽管存在非法集资、高利贷等不规范的弊端，但国家却不能反复加以控制。原因是银行贷款困难，持续时间长，手续繁琐。特别是在小微企业的小额信贷领域。银行受利益驱动，小微企业规模不大，管理能力有限。高质量企业很少。虽然在国家鼓励“双创”的背景下，银行不断被要求对其采取一些优惠措施，但没有办法彻底解决小微企业的融资难题，总的来说这些措施效果甚微。但P2P它将供求双方联系起来，使供求双方尤其是供给方能够获取利息收入，与此同时较快满足需求方的融资需求，转变传统“中介化”的职能，本质上处理小额贷款的征信问题。P2P网络借贷作为互联网新型融资方式，它与互联网金融同气生枝，借助互联网金融平台运作，关系密不可分。目前，该行业税收征管问题较为严重，主要表现在：征收不足额；税收征管持续混乱；纳税人蓄意逃税、逃税等方面，所以银监会对P2P网络借贷的税收征收管理势在必行，从而更好的维护P2P网络借贷的可靠性。同时依法保护政府正当基本的税收权利，保证互联网金融平台在税法制度下正常有序的运行。

1.2研究目的及意义

P2P作为一种初创的金融模式，与相对成熟的金融机构相比，丰富了互联网背景下的融资渠道，弥补了中小企业在融资方面不足，缓解了部分民间资本的压力，实现资本的大量增值。出现的长尾效应引发了社会的持续关注。然而当前P2P网络借贷的运行是不透明的。虽然部分平台已经注册纳税，但纳税申报不规范，有的甚至是零纳税。平台收取的费用和投资者的利息收入的纳税情况不明确。虽然表面上是相同的P2P网络借贷平台，但由于业务的不同特点或依赖于不同的公司，涉及的税收也有所不同。

因为许多国家由于征信系统健全，国家对P2P小额信贷企业拥有决策权，所以它们的发展模式与国内有很大的不同。尽管，中外的P2P小额信贷企业出现的时间相近。综上所述，对国外P2P产业税收征管政策进行分析，更好的为我国P2P小额信贷企业提供理论依据。

1.3研究内容及方法

1.3.1 研究内容

本课题通过研究P2P网络借贷的理论依据，然后回答三个不断深入的问题：什么是中国的P2P网络借贷？这种新型网络借贷模式有什么弊端？怎样进行改进？认识P2P网络借贷是怎么运行的？在第三章给出了怎样发挥P2P网络借贷的概念，运营模式的优势和合法性以及其相关理论基础来进行论述，详见论文第三章。我关于是什么的问题,文章将从税务机关、P2P平台、法律法规3个方面进行分析,详见见论文的第四章。关于如何完善，结合第四章的内容提出了5点针对性意见，详见第六章。此外，本文在第五章还引用了国外Zopa的运营经验，是本文内容的内容更加充实，结论更加全面客观。

1.3.2 研究方法

1.文献综述法

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