目 录摘要及关键词................................................................11 共享经济下我国个人所得税税收征管发展趋势和现状...........................21.1 共享经济的概念............................................................................................................................21.2 我国个人所得税税收征管发展趋势和现状.............................................................................21.3 共享经济下个人所得税税收征管的必要性与可行性...........................................................32 共享经济下个人所得税税收征管存在的问题以榛果民宿为例.....................32.1 民宿行业发展前景.......................................................................................................................32.2 纳税主体不易确定.......................................................................................................................42.3 应税项目界定不明.......................................................................................................................52.4 税率不易制定................................................................................................................................62.5 费用扣除标准与优惠政策难以确定.........................................................................................72.6 税收管辖权不易确定...................................................................................................................72.7 税务登记制难以开展...................................................................................................................83 共享经济下个人所得税税收征管存在问题的解决策略...........................83.1 确定纳税主体................................................................................................................................83.2 确定应税项目................................................................................................................................83.3 设置税率.....................................
