关键词: 分享经济, 税收治理, 税收征信

Abstract: Sharing economy has experienced an explosive growth. At the same time， the phenomenon that related industries and their practitioners involved in huge amounts of funds and serious tax evasion has aroused widespread public concern. In taxation practice， comparing with traditional economy， sharing economy has two core difficulties， i.e. the pressure of deep utilization of data on taxation model informatization and heavy dependence on the credit system in the taxation. It has challenged the modernization of tax governance in the new era. The fundamental concept of tax governance of sharing economy should be based on the idea of updating the legal system of tax governance， strengthened by promoting information management in taxation under the big data scenario， and guaranteed by the construction of tax credit so as to upgrade it to a full-cycle intelligent tax governance system. Therefore， we can consolidate the basis of tax governance of sharing economy， weaken the substantive dependence of the current tax system， promote the construction of tax credit bureaus in accordance with the law， and achieve the sharing combination of four specific measures in tax credits， give impetus to updating the modernization process of the governance of sharing economy.

Key words: sharing economy, tax governance, tax credit