Taxation issues for sharing economic business models

In recent years, the sharing economy has risen rapidly, infiltrating into many fields such as travel, accommodation, medical care, and finance, and has injected new development momentum into these industries. In the shared economy, the sharing of resources not only promotes the flow of social wealth, but also enables idle items to continue to use value and improve resource utilization. The rapid development of the sharing economy brings many benefits, but at the same time, some traditional business models are dying. In China, there is no relevant policy to integrate the economic business model into the scope of tax collection and management. This phenomenon has caused China's tax source. Loss. In response to this problem, this paper studies the taxation of the shared economic business model. Using big data analysis technology as a basic tool, through the analysis of domestic shared economic data, the research on the shared economic business model was completed. Based on the analysis of the status quo of the taxation system of the shared economic business model, the suggestions for perfecting the taxation system of the shared economic business model in China are given, so that the tax collection and management system such as the tax collection concept and the collection and management system can be better adapted. Sharing new requirements for economic development.


Introduction
The sharing economic business model is very mature in China from the landing to the relatively mature, but the rapid development does not mean stable development. The sharing economic business model is a new thing for China. The rapid development speed has brought great challenges to tax collection and management, industrial and commercial supervision, and market order [1]. Due to its particularity, the shared economic business model needs to be distinguished from the traditional business model in terms of the tax system. Based on the current development status of the sharing economy, it has certain necessity and feasibility to tax it [2]. Many domestic and foreign scholars have studied the taxation of shared economic business models. Rifkin said that individuals and self-employed individuals are involved in shared travel. Sometimes it is difficult to distinguish between individuals and self-employed individuals. The actual traders who share travel are mostly for personal behavior, often involving individual privacy issues. Aspects that have not been considered in the travel tax system. In order to solve the problem of personal information exposure, Jeremy Rifkin suggested that the network platform participating in the shared travel should take more responsibility and organize relevant information such as taxation and auditing to be submitted to the government department to improve the efficiency of the government and better accomplish it. Taxation work [3]. Belk said that the sharing economy is different from the traditional economy, and the sharing economy makes certain levels of complexity in the macro-control economy. According to the taxation experience of the tax authorities, the taxation activities are mainly targeted at entities. In the shared economy, it is difficult for the tax authorities to determine the taxpayers in economic activities. The organizational boundaries are vague, and the difficulty of taxation is further improved [4]. Finley said that France has specifically dealt with shared travel practitioners and stipulated the tax liability of practitioners in the form of law. The bill stipulates the taxation level according to the income of the practitioners and gives the legal status of the practitioners who meet the standards, and to some extent officially recognizes the legality of the economic activities of the shared travel practitioners [5]. Domestic scholar Li Bo pointed out that strengthening the tax control of the shared trading platform is conducive to the steady development of China's economic level and is conducive to safeguarding the legitimate rights and interests of Chinese workers [6]. Li Yanbing pointed out that because the shared economic business model realizes the paperlessness of transactions and the informationization of data, it is fundamentally different from the traditional business model, bringing unprecedented challenges to the current tax collection and management methods. Therefore, the tax authorities should use modern science and technology to manage the tax sharing business model and improve the efficiency of tax collection and management [7]. Yang Jinliang believes that tax should be adjusted and improved in time to adapt to the development of the sharing economy and improve the current resource tax system. Because the sharing economy is an economic model based on information resources, to prevent information resources from being monopolized, information resources can be made available. Fully used by shared economic commerce, we should consider including "information data resources" in resource taxes to solve the problem of monopoly of information resources, so as to ensure that the sharing economy is in a fair environment [8].
Through the review of historical documents and the analysis of existing research, it is known that the sharing of economic business models into the scope of taxation is the consensus of scholars at home and abroad. However, the tax policies and systems under the current system in China are not compatible with the high-speed development of the shared economy, and thus have caused a series of problems. In this context, based on the analysis of the shared economic business model and the big data technology closely related to the sharing economy, this paper studies the taxation of the shared economic business model and gives the improvement of China's shared economic business. The proposal for the construction of a model taxation system will help China further build a tax collection and management system for the shared economic business model.

Definition of shared economic business model
There are three main entities in the shared economic business model, namely the demand side, the supply side, and the shared economic platform, as shown in Figure 1 [9]. The demand side corresponds to the consumers in the traditional economy; the supply side corresponds to the merchants in the traditional economy; and the shared economic platform is a bridge connecting the supply and demand sides and establishes various mechanisms to establish a safe and convenient supply and demand side. Trading platform [10]. Representative companies include Didi, Uber and Mobike. The demand side, the supply side and the shared economic platform are closely related and indispensable. The demand side is of value as a part of supporting the normal operation of the supply side and the shared economic DOI: 10.5281/zenodo.5205582 Received: January 22, 2021 Accepted: August 02, 2021 10 platform. For the sharing economy platform and the supply side, the value is reflected from the demand side through the frequency and total amount of the platform transaction [11]. Figure 1 The three main players of the sharing economy The shared economic business model is a process of re-intermediation after de-intermediation. For both the supply and demand sides, it can be directly connected on the trading platform, filtering the previous intermediary service program, which means saving both parties' expenses. After the docking process is completed, that is, when the supply and demand sides are ready to conduct transactions, the third-party payment platform functions as an intermediary to protect the interests of both parties from harm. All shared economic business models are bilateral development. One side is the user (demand side) and the other side is the resource (supply side). The ideal shared economic business model is to satisfy the unlimited user demand with a relatively saturated supply quantity. Less resources meet enough users to make the most efficient use of resources [12].

Development Status of Shared Economic Business Model
From Didi Chuxing, shared bicycles to shared charging treasures and shared umbrellas, the sharing economy has become a topic of time and nationality. The most striking feature of the shared economic business model is that anyone can participate, not subject to the limitations of time and space, and utilize the resource-efficientization of the characteristics of the temporary transfer of scattered social resources and promote the full circulation of people and things. Consumers' self-interest has become more personalized and social efficiency has improved [13]. At present, the shared economic business model has been applied to all walks of life in the country. For example, to solve the problem of taxis, the sharing pioneers -Didi has been valued at more than US$50 billion; the market competition for shared bicycles has intensified, and the value of most shared bicycles has exceeded US$10 billion; the recent rise of shared charging treasures, Projects such as shared umbrellas have also entered a white-hot stage, with financing reaching millions of dollars [14]. The sharing economic business model has swept across various domestic industries, and the development speed is very alarming. The share of shared services in the main areas in 2018 is shown in Table  1. As can be seen from Table 1, in the shared services of 2018, online take-outs accounted for the highest proportion, followed by shared travel, shared accommodation and shared medical services accounted for a relatively low proportion. This is because the shared business model is applied earlier in the catering and travel areas, so the development is more mature; and the application in the medical and residential fields has just started and has great development potential [15]. From 2015 to 2018, the pulling effect of shared services on the overall growth of related industries is shown in Table 2. As can be seen from Table 2, as a relatively mature traditional service industry, its annual growth rate is relatively slow and stable; while shared services based on shared services maintain ultra-high-speed growth and drive to varying degrees. The growth of the traditional service industry. Especially in the travel and accommodation industry, the role of shared services in the traditional service industry reached 1.6 and 2.1 percentage points respectively. However, in the medical and logistics industries, the role of shared services in traditional services is relatively small, except that the development of shared economic business models in these areas is not mature enough, and the constraints of relevant policies and regulations are also an important reason [16].  Table 3. It can be seen from Table 3 that after the development of the shared economic business model in recent years, in the field of people's life, the proportion of emerging services based on the shared platform is increasing, especially in the catering and travel. This shows that the shared economic business model is becoming more and more mature and the scope of its role is becoming wider and wider. In the four years from 2015 to 2018, the popularity of the main types of shared services among netizens is shown in Figure 2. As can be seen from the figure, in the main types of shared services, both the size of users and the popularity of Internet users are increasing year by year, which shows that the sharing economic business model is more and more suitable for people's living habits, people share the economy. The degree of acceptance is also higher. By analyzing the data of the shared economic business model in the proportion of major service expenditures, the pulling effect on the traditional service industry, and the penetration rate of netizens, it can be found that the rapid development of the shared economic business model will continue, but its development must be governed by policies. The effective restriction of the law makes the sharing economy develop for a long time in a stable, healthy and benign environment.

Sharing economic business model and big data
3.1 The development of big data in the era of sharing economy Big data is a groundbreaking and comprehensive economic and technical force. Big data is developing rapidly, and the development of the sharing economy is like a cup of tea. Big data has become a powerful pillar for the further development of the shared economic business model. Big data can help companies understand consumers' conditions, living habits, and various consumption methods in a more detailed and reliable way, enabling companies to develop product and market strategies more quickly and efficiently [17]. According to incomplete statistics, in the second quarter of 2016, China's big data companies had 34 investment and financing events, an increase of 70% over the previous quarter, as shown in Figure 3. In the second quarter of 2016, the scale of investment in the big data sector increased significantly compared to the first quarter. According to incomplete statistics, enterprises in the main business areas of big data have obtained more than 2.94 billion yuan of financing, and the number of enterprises with a single financing amount exceeding 100 million yuan is about twice that of the first quarter. Table 4 shows the main business areas of big data in the second quarter of 2016. study of the taxation problem of the shared economic business model, since the third-party platform belongs to the private enterprise, the data obtained is private, and it is difficult for the taxation department to legally obtain relevant data. In the face of the massive data generated in Internet transactions, it is necessary to rely on big data analysis technology to collect and process related data, and to screen out data that is beneficial to taxation work [18].

The role of big data technology in sharing economic business models
As the frontier technology of information technology, big data has a close relationship with the new economic industry of sharing economy. The advancement of big data technology will also promote the development of the sharing economy [19]. The sharing economy uses the resource sharing model to achieve the reconfiguration of social DOI: 10.5281/zenodo.5205582 Received: January 22, 2021 Accepted: August 02, 2021 15 resources, while reducing transaction costs. Through the effective allocation of social resources, the supply and demand sides form an effective connection [20]. In the shared economic business model, the field of travel is indispensable, and it has brought about a resource revolution that changes the way people live and work. Shared travel is generally recognized. This method can reasonably and effectively allocate social resources, improve the efficiency of vehicle use, reduce travel costs, slow down traffic pressure, and at the same time change people travel habits to some extent [21]. This paper illustrates the role of big data in the shared economic business model. Drips basically generate more than 50 terabytes of data per day, with more than 9 billion path plans, and under the huge order volume, show the powerful big data computing power of Didi Travel [22]. The Drip Platform continuously generates new data 24 hours a day and tests the second-degree data generated by the data itself, including ETA, path planning, actual route travel time, etc., and then conducts in-depth research and learning to achieve orders. Efficient matching, drivers can get more income, passengers can travel more easily. Some well-known shared economic enterprises such as Uber and Airbnb are based on the processing of large amounts of data to achieve efficient allocation and sharing of resources [23].
The operational foundation of the shared economy is the cutting and matching of resources, which requires a lot of data processing, and big data technology can help achieve more efficient resource cutting and smarter matching. For many companies, the effective use of big data technology helps companies find the most suitable users for their products and achieve accurate advertising. The future shared economy will extend to more aspects of life and work, such as production lines, supply chains, and even human capital.  Figure 5, the size of the shared economy market was 1,69.7 billion yuan in 2015, and it grew to 103.52 billion yuan in 2016 with a year-on-year growth rate of 103%. In view of the current situation of sharing economic business models, including the government's support for the sharing of economic business models, and the market share of the venture capital market for the sharing of economic business models, we can predict the market size of the sharing economy in the future. The growth rate will remain at a very high level of 40%. By 2025, the scale of the shared economic transaction will account for about 20% of the total GDP, and the transaction scale will reach 10 trillion yuan. The sharing economy is not only growing in market size, but the total number of participants is also huge. More than 600 million people benefit from the shared economy market, and more than 60 million people participate in providing services [23]. As a tax practitioner, attention should be paid to the loss of traditional tax sources caused by its development. In the next 5 to 10 years, the sharing economy will penetrate into the express delivery industry, domestic service industry, education industry, training industry, personal service industry, journalism and many other industries, and with the improvement of the sharing economic business model, the involved The industry will also be more and more. Investigating all kinds of things, it is imperative to pay taxes on the sharing economy. Although the shared economic business model has certain advantages in all aspects compared with the traditional model, but because its employment threshold is too low, it only needs to go through some simple authentication procedures to operate, resulting in a mixed market in the sharing economy. To become a Uber car driver, you only need to provide Uber with some simple personal information and vehicle related information. This kind of operation is too simple, and the current situation of entry threshold is too low, which has caused the sharing economy to serve as a service industry. While bringing convenience to people's lives, there is a dilemma that the quality of personnel is uneven and the quality of service cannot be guaranteed. It is not conducive to the long-term development of the industry. By incorporating the sharing economy into the tax collection and management system, the government has introduced relevant restrictions and policies to regulate the order of the industry, which will help protect the interests of both parties from being harmed.

Principles of Tax Equity for the Loss of Collection and Management
The sharing economic business model is different from the traditional business model. The shared economic business model is to realize the supply and demand docking through the Internet platform. It utilizes the fast and timely features of the Internet, making the whole transaction process easier and more convenient. The existence of a thirdparty payment platform makes the payment process relatively secure. However, from its essence, it is indistinguishable from the various economic activities in the traditional business model, it only shows the flow of the transaction in another form [24]. Therefore, the shared economic business model should be the same as the traditional business model, and taxable behavior should be taxed. This can better maintain the principle of tax equity and create a level playing field between the shared economic business model and the traditional business model. . substantive tax laws, there is no clear regulation on how to pay taxes and pay taxes on the various entities of the shared economic business model. On the other hand, due to the lack of corresponding legal provisions, for the tax authorities, there is no clear regulation on how to recognize the taxpayers, who pays taxes, how much tax is paid, and how to determine the boundaries between reasonable tax avoidance and tax evasion. In an embarrassing situation. Improving the laws and regulations related to the tax collection and management of the sharing economy business model is also a measure that must be taken to govern the country according to law.

Tax-related characteristics of China's shared economic business model
Since the economic business model of sharing has entered the Chinese market, it has its unique brand under the influence of China's market environment. Incorporating the shared economic business model into the scope of the tax collection and management system, the main problems are the compatibility of the tax rate, tax base, and tax source management with the Internet model [25]. Because the shared economic business model deals not with tangible products, but with the right to use the goods within a certain period of time, and at the same time joins the third-party platform, the relationship between them becomes more and more complicated. The sharing economy business model is different from the traditional model, and even a subversion of the traditional business model, but the two are essentially the same, are a market behavior of buying and selling, no difference. The biggest difference or the biggest advantage of the shared economic business model is that it has the help of a third-party platform and big data technology, which has resulted in a more efficient and convenient transaction process and lower costs. It is precisely because of these differences that more problems and challenges are raised for the existing tax collection system. The main problems in incorporating the shared economic business model into the collection and management system are as follows:

It is difficult to determine the taxpayer
The supply and demand sides get in touch through the trading platform provided by the shared economic business model. In the whole transaction process, the funds come from the demand side and flow into the supplier and the third party trading platform through the third party payment platform. In this process, the third party platform and the suppliers of idle resources are all taxpayers, and they should all pay taxes according to law. The crux of the problem lies in the fact that there is no taxation subject in China that shares the economic business model. At the same time, in the current sharing economic business model in China, whether it is a car driver with a self-contained vehicle or a property owner of a self-owned house, they do not need to go to the industrial and commercial tax department for tax registration. They only need to register their own personal and relevant on the sharing platform. With product information, it is possible to carry out shared business to generate revenue, which has created an embarrassing situation in which the taxation department cannot implement supervision. In addition, the sharing of economic business model as a new business model involves a large number of industries and a wide variety of businesses, which have brought difficulties in determining the work of taxpayers.

Taxation objects are difficult to define
Only when the taxable object is clarified can you understand the scope and boundaries of the taxation, and which tax type is applicable. However, in the shared economic business model, the definition of taxable objects has become a problem. The main reason is that the enterprises currently sharing the economic market are engaged in a variety of businesses, such as providing accommodation services and providing offline private car transfer services. , the beauty service of the catering service. For example, among the current practitioners of Didi Chuxing, there are both part-time drivers who bring their own vehicles, and there are also special-purpose drivers who use the platform to provide vehicles for service. Which tax type is applicable to the driver, and which tax rate is involved in the tax. The existence DOI: 10.5281/zenodo.5205582 Received: January 22, 2021 Accepted: August 02, 2021 18 of these problems has brought problems to the work of clearly sharing the taxable objects of the economic business model.

Uncertain tax rate
The sharing of economic business model as a business model does not affect the tax rate itself, but the definition of the tax rate must be based on the definition of the taxable object, and the change in the taxable object will change accordingly. At present, China has already clarified the VAT rate of the transportation industry and the modern service industry. The fundamental problem of choosing which tax rate is to clearly define the business nature of enterprises in the sharing economy market. As a new business model, whether the sharing economic business model should introduce relevant tax incentives to support its development and avoid the obstacles caused by the development of the sharing economic business model, this should be considered. In China's current tax law, these two issues have not been clearly explained, resulting in a lack of basis for taxation, which is the root cause of the difficulty in determining the tax rate.

Data collection difficulties
The most prominent point of the sharing economy is that it differs from the traditional industry in that its trading process takes place on the Internet third-party trading platform and through third-party payment platforms. Due to the security of the network, the entire complete transaction process is generated between two individuals with considerable privacy. How to collect the data we want without infringing on the privacy of citizens is difficult.

Insufficient tax collection and management capacity
China's current tax collection and management system can achieve good results for the traditional business model. But the effect is limited for new business models. In the virtualized Internet and digital open environment, the information asymmetry between the tax department and the taxpayer is difficult to avoid. The regulator has the responsibility of supervision but it is difficult to obtain the regulatory basis. For taxpayers, they can use the conditions of information asymmetry to conduct illegal acts such as false reporting and reporting. These tax evasion behaviors are hidden in virtual platforms and are difficult to discover and penalize. The current tax collection and management capacity cannot keep up with the development speed of the shared economic business model is one of the biggest challenges. The lack of relevant laws has sent a wrong signal to enterprises and employees in the shared economic business model. They believe that the probability of tax evasion is very low, and the cost of illegal activities is not high, stimulating them to make further tax evasion.

Suggestions for improving the construction of the taxation system for sharing economic business models in China
As a new form of economy, the new industrial format requires both a strong rule of law supervision of the shared economic business model and the use of corresponding tax incentives to support and encourage. Incorporate the shared economic business model into the scope of tax collection and management, bear the tax liability and pay taxes according to law, effectively manage the problems arising from it, and assume corresponding social responsibilities. These measures will rationally regulate the sharing economic business model, coordinate the traditional economy and emerging the economic development has gradually integrated the two. At present, the sharing economy is in its infancy, and the new business model derived from the sharing of the economy has enormous benefits for the whole society. Formulating a reasonable tax preferential policy can achieve the purpose of stimulating the development of a shared economic business model. China currently adopts a sevenlevel progressive tax system. The specific tax rates are shown in Table 5. The low tax rate policy is advocated here: on the one hand, sharing the economy as a new economic form has many merits. In terms of resource utilization, the shared economic business model makes efficient use of idle resources and improves various resources, especially scarce resources usage efficiency. In terms of energy conservation and emission reduction, the essence is to use idle resources, and naturally it will not increase production capacity and cause pollution, so it can achieve the goal of lowcarbon energy conservation and emission reduction. Finally, from the perspective of promoting employment, the shared economic business model can promote people to use their leisure time, flexible employment, and increase employment opportunities. For the above welfare effects, the state should support the sharing of economic development, and the low tax rate policy will be an important measure to stimulate the sharing of economic development.
On the other hand, nowadays, under the big wave of sharing economy, various shared economic and commercial platforms and individual participants have also brought huge tax sources, so even if the low-light tax policy is adopted, the national tax can be completed. The total amount supports fiscal construction. As we all know, various sharing economic companies are in their infancy, the company itself is not mature, and it has to provide a large amount of subsidies in order to win the consumer market, and it also faces competition from traditional industries. Therefore, the same tax rate as the traditional industry is bound to be these startups are putting too much pressure on them. Finally, for the traditional industry, the low tax rate of the sharing economy will also exert great pressure on them, and it is possible to force them to carry out industrial structure innovation, and to upgrade the production capacity and industrial model. For the above three reasons, the low tax policy for sharing economic business models is an inevitable choice. Table 5 Tax rate comparison table   Taxable income for the whole month Tax rate Quick deduction (yuan) The taxable income of the whole month does not exceed 1,500 yuan 3.00% 0 The monthly taxable income is 1500 yuan to4500 yuan 10.00% 105 The monthly taxable income is 4,500 yuan to 9000 yuan 20.00% 555 The monthly taxable income is 9000 yuan to 35,000 yuan 25.00% 1005 The monthly taxable income is 35000 yuan to 55,000 yuan 30.00% 2755 The monthly taxable income is 55,000 yuan to 80,000 yuan 35.00% 5505 The taxable income of the whole month exceeds 80,000 yuan 45.00% 13505

Formulating a fair tax treatment policy
First of all, the taxation department should clearly identify the identity of the goods or service providers in the sharing economy. In terms of tax policy formulation, it is recommended that, in the case of meeting certain external conditions, policies should be formulated in which all industries enjoy the same tax preferential treatment, ensuring reasonableness and fairness. The resource providers of the sharing economy enjoy the same tax treatment as the industry resource providers under the traditional economic model. This will not only hinder the development of the DOI: 10.5281/zenodo.5205582 Received: January 22, 2021 Accepted: August 02, 2021 20 sharing economy, but also promote the transformation of the traditional economic business model in a regulated environment, and encourage the overall business to be competitive to innovation, rather than a low-cost business with pure "low taxes" competition.

Suggestions for improving the VAT system
Individuals who provide goods on a shared economic trading platform should be taxed. Therefore, the existing VAT system should be improved. Individuals involved in the sharing economy also need to collect VAT, and it is necessary to Self-employed persons are included in the VAT tax. When determining the taxable object, it is also necessary to distinguish whether it is a profitable sharing behavior or a non-profit sharing behavior, which can motivate people to use the remaining resources interchangeably. In addition, for the nature of VAT "penalty-controlled tax", the taxation department can study new management methods according to the transaction mode of sharing economic business model. Under the circumstances that various sharing economic models are continuously introduced, the corresponding income tax system should be continuously improved to meet the taxation needs of various modes, and the income tax withholding method of the shared economic platform also needs to be clarified.

Implementation of tax registration system
This paper believes that tax registration can be effectively taxed. First, the sharing of economic platforms and service providers are included in the scope of tax supervision. The service scope for the shared economic business model is not fixed and very scattered, and it is difficult to measure the taxation by geographical location. China plans to implement the taxpayer identification number system, and the tax department will set up a unique identification number, trading platform and Practitioners will have their own identification numbers, so they can go to the place of residence or the local tax authority to register. Finally, establish a tax registration system for the shared economic business model, which stipulates that only the completion of tax registration can participate in the sharing economy and obtain income through a third-party payment platform. Through this process, tax registration and the sharing economy are closely integrated and made a prerequisite for engaging in a shared economy. Moreover, it is also clear that only the taxpayers of the sharing economy can register with other relevant business documents (replacement) after they have completed the tax registration.

Strengthening tax service
The time required for taxation in Chinese enterprises is higher than the world average, so China's tax compliance costs are relatively high. However, most of the businesses sharing the economy are characterized by decentralization and decentralization. As a result, the traditional tax declaration and collection and management model will bring inconvenience to the sharing economy taxpayers. Therefore, it is necessary for the tax authorities to strengthen tax services and reduce the tax compliance costs of taxpayers. Here, we can improve from four points. First, for the sharing of economic enterprises, the tax department can simplify its taxation process, shorten the tax time, and simplify various tax approval materials. Second, tax authorities should make full use of emerging technology and adopt an online taxation model to gradually strengthen corporate online tax awareness and improve tax efficiency. Third, the taxation department can set up a taxation process in a targeted manner according to the characteristics of the shared economic enterprise, and timely convey various taxation policies for sharing economic and commercial businesses. Finally, the tax authorities must constantly improve their tax service system so that the sharing economy can efficiently tax. In the case of a perfect personal income tax system, it is also necessary to continuously strengthen the income collection and management of individual practitioners in the sharing economy. In the long run, with the development of personal income tax combined with comprehensive classification, the taxation of all taxpayers' income will be taxed, the tax base will be increased, and the incidence of tax evasion will be reduced. Furthermore, it is necessary to clarify the tax liability of practitioners. The most important group in the shared economic business model is the individual. Generally, individuals share their idle resources through the platform and benefit from it. Participants in the sharing economy should clarify their tax obligations. The tax authorities need to standardize and clarify the tax obligations of the economic participants of all walks of life as soon as possible, regulate taxation, and reduce the phenomenon of tax evasion.

Conclusion
Sharing the economic business model as a new business model in the Chinese market, while injecting vitality into the Chinese economy, has also affected the state's tax revenue. This paper takes the shared economic business model as the research subject, takes the taxation issue as the research object, and analyzes the development status of the shared economic business model by means of the advanced data processing technology of big data. On this basis, combined with the characteristics of China's current tax collection and management system, the taxation of the shared economic business model was studied. This paper believes that according to the current technology and the existing related supporting system, it is feasible to tax the sharing economic business model, but make certain preparation measures before the tax is introduced. Including the three main entities of the shared economic business model into the scope of supervision, the establishment of special funds to support the sharing of large enterprises in the establishment of large data departments, the formulation of relevant tax incentives. It is necessary to ensure that the tax source is not lost, and at the same time ensure the long-term development of the shared economic business model.