Tax Issues In The Mobile Payment Research

The rapid development of mobile communication technology, as well as wide coverage of mobile network, not only changes people's lifestyle, but also gives birth to a new settlement. As a new way of electronic payment, mobile payment attracts involvement of financial institutions, mobile network operators, third-party payment institution etc, with its broad user base, and broad market prospects. It has gradually been accepted by consumers too. Because of its mobility, real-time and convenience, mobile payment has particular advantages over other types of payment. However, as a new settlement, it has also brought new challenges to the current tax system when it gives economic a boost.On the basis of the review of theories of mobile payment, this article gives a brief account to features, methods and main participators of mobile payment, and makes a classification of mobile payment in China. On account of the classification, this article makes detailed analysis of tax of main participators in Chinese mobile payment industry chain. According to tax types involved in mobile payment transaction in China, this paper works in evaluation, comparison of tax burden of main participators, and thinking of current status of tax collection of mobile payment. And then the article pointes out the problem that may exist in tax revenue collection and management of China mobile payment.According to deep study on tax principles and tax experience of foreign countries, this paper suggests tax principle that china mobile payment should follow, and tax policy that encourages the development of mobile payment industry. Based on the characteristics and current status of tax collection in China, combining the problems existing in tax collection, this paper also gives suggestion to way to deal with problem on value added tax, turnover tax and income tax, and makes a conclusion about how to improve tax policy of mobile payment, including establishment tax registration system to monitor source of taxation, establishment of e-account books to maintain complete accounting records, and implementation of electronic reporting system to increase the tax audit, etc.