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众筹融资是一种运用互联网技术向公众直接筹集资金的方式,目前,我国众筹融资正以势如破竹之势发展,对于初创企业大有裨益,然而,我国在税收征管方面却迎来了严峻的挑战,在众筹融资的过程中,由于互联网金融的虚拟性,加大了税收征管的操作难度,本文围绕众筹融资的税收征管问题进行分析,探讨税收政策和征管模式的创设与改进,以填补当前该领域的法律空白,为完善我国互联网众筹融资税收征管法律制度献计献策。
Crowdfunding is a way of using the Internet technology to raise funds directly to the public. At present, China’s crowdfunding financing is developing at a tremendous potential, which is of great benefit to start-ups. However, our country has ushered in a serious Challenge, in the process of crowdfunding financing, due to the virtual nature of Internet finance, the difficulty of operation of tax collection and administration has been increased. This article focuses on the tax collection and management of crowdfunding financing and discusses the creation and improvement of tax policies and collection and management models. To fill the current legal gaps in this area, in order to improve China’s Internet crowdfunding legal system for tax collection and administration advice and suggestions.