近年来,典当业经营模式经历了较大变化与发展,其收入结构也随之发生了很大变化。本文通过对典当业经营模式的分析,探讨税务部门如何进一步降低税收风险,加强典当业的税收征管。典当行业经营模式及其特点经营模式上,现今典当行经营业务除皮草、首饰、古董等传统范围外,还包含了房产和汽车等特殊商品。作为中小型企业融资、个人投资的补充平台,典当业以操作灵活、手续简便等特点成为短期借款的优选,有着广泛的市场需求。 In recent years, the business model of pawnshops has undergone great changes and development, and its income structure has also undergone great changes. This article analyzes the pawnbroker business model to explore how the tax department to further reduce tax risks and strengthen tax collection and management of pawnbrokers. Pawn industry business model and its characteristics Business model, today pawn shops business in addition to fur, jewelry, antiques and other traditional areas, but also includes special products such as real estate and cars. As a supplementary platform for SME financing and personal investment, pawn industry has become a preferred short-term loan with its features of flexible operation and simple formalities, and has a wide range of market needs.