aspg-1-753-1791417655 20261008000055 American Scientific Publishing Group admin@americaspg.com American Scientific Publishing Group American Journal of Business and Operations Research AJBOR 2770-0216 2692-2967 2021 4 1 Vitalina Babenko Professor of Economics, V. N. Karazin Kharkiv National University, Ukraine Maryna Nehrey Department of Economic Cybernetics, National University of Life and Environmental Sciences of Ukraine, Ukraine Berislava Staresinic Director for Affluent Segment Development, Function of Affluent Clients, Retail group, Privredna Banka Zagreb, Croatia Shoujin Wang Shenyang Jianzhu University, Shenyang 110168, Liaoning, China 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. 2021 08 22 753 https://creativecommons.org/licenses/by/4.0/ 10.54216/AJBOR.040101 https://www.americaspg.com/journal/1/article/753 https://www.americaspg.com/storage/2427.pdf