Research on Tax Issues of Shared Economic Business Model

With the enlightenment and guidance of Uber and Airbnb, the shared economic rises rapidly in China. And since Shared economic can share resource, reduce congestion, protect environment, improve the employment, it become popular with people. But there are problems such as unfair competition with traditional economy, tax evasion, lack of supervision, which was criticized. In the context of the implementation of the "Internet +" strategy, to promote the network about car rental, and actively promote the standardization of new forms of online rental housing development is the only way to develop the shared economy. This paper analyzes the necessity and feasibility of tax sharing economy business model, from the perspective of tax sharing business model puts forward to strengthen economic supervision and management advice, in order to promote the healthy and orderly development of the shared economy, increase