Abstract: Driven by modern information technology and the rapid development of third-party payment platforms, sharing economy, as a platform hub integrating multiple resources, has been expanding its application scope. As a new economic form, sharing economy will inevitably erode the tax base of traditional industries while “cultivating growth points” and “forming new driving forces”. The digitalization, virtualization and concealing characteristics of platform economy itself also bring challenges to tax collection and management. On sharing economic difficulties facing under the mode of tax collection and administration, guided by the principle of tax neutral and efficiency, the shared platform of economy and the parties involved in the main body in the process of trading tax related issues were discussed.It is put forward that we should improve comprehensive entity elements and innovation, etc., and create tax environment conducive to fair competition to promote the healthy development of new formats.