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The Research on Legal Issues of P2P Network Leading Taxation in China
Author(s): 
Pages: 42-46
Year: Issue:  10
Journal: Xi'an Finance

Keyword:  P2P network leadinglegal structurecategorizationtaxation;
Abstract: Through analyzing the categories of the legal structure of P2 P network lending, the paper divides P2 P network lending into four legal types: intermediate model, intermediary guarantee model, creditor’s rights transfer model and asset securitization model. There are something common and different on tax issues among different modes which mainly relate to turnover tax and income tax. Essence taxation principle should be applied to the taxation of P2 P leading of asset securitization model. The paper suggests giving preferential tax to investors that suspends levy taxes on income and realizing VAT tax reform by applying simple taxation method.
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