2022年滴滴出行税收案例报告

Abstract:As a new industry and new mode under the new round of technological revolution and industrial change，the sharing economy is a new driving force for economic development，a new way to promote structural reform on the supply side，a new means to promote mass entrepreneurship and innovation，and a new way to implement the “Internet+” strategy，creating a new normal for economic development. This paper studies the operation mode of Didi，a typical enterprise in the transportation industry where the sharing economy is applied，analyzes the risks such as the deviation between the tax revenue and the tax source，the fuzziness of taxation，and the personal tax burden of drivers in the didi mode，and proposes to establish a horizontal transfer payment mechanism，adopt the “consumption place principle” for the transfer tax，disperse tax preferences，improve the platform economic tax system Big data technology promotes tax collection and management and other tax governance measures.

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