互联网金融是信息时代多领域交叉结合的产物,由于以互联网为依托,所以往往可以规避现行针对金融业的税收征管规定。随着其日益发展,法律空白问题亟待解决。本文以P2P网络借贷为例,借鉴欧盟与美国的立法经验,拟从企业所得税、个人所得税和营业税三个主要税种研究其征税模式,同时特别关注互联网金融税收的顶层设计与其在“营改增”问题上的具体应用。 Internet finance is the result of cross-cutting integration in many fields in the information age. Due to the internet, internet finance can often circumvent the current regulations on tax collection and administration for the financial industry. As its development progresses, the legal gap needs to be solved urgently. Taking P2P lending as an example, this paper draws lessons from the legislative experience of EU and the United States, and intends to study its taxation model from the three major tax categories: corporate income tax, personal income tax and business tax. At the same time, it pays special attention to the top-level design of internet finance taxation and its reform in “ Increase ”on the specific application of the problem.