The Third-party Payment Precipitation Funds Interest Of Tax Legal System

With the development of society, business activities and shopping way has changeddramatically. In the pursuit of a convenient and secure trading environment, thethird-party payment to meet the needs of people came into being. The third-partypayment industry is a new form of payment rising in recent years. It has very importantsignificance for strengthening transaction security management, and prevention ofmajor economic disputes. Caused the precipitation of the interest on funds paid by athird party, if not handled properly, will become the obstacles to impede third-partypayment industry healthy and orderly development cannot be ignored.Also China’s third-party payment industry started late, but in recent years thedevelopment speed grows rapidly. Increase in demand for third-party payment, theprecipitation funds and their interest in our current legal system, lack of supervision, taxlaw blank, so that the legitimate rights and interests of customers and businesses isdifficult to achieve. Therefore, the learning success and advanced foreign experienceand improve China’s third-party payment system has become an urgent problem.The full text is divided into five parts:The first part is "Introduction". It mainly describes the value and significance ofthe topics, research status, and the author’s writing ideas.The second part is “Overview of the financial interest of third-party paymentprecipitation”. It introduces the meaning of the third-party payment, the classification ofthe pros and cons of third-party payment and third-party payment.The third part is “Third-party payment precipitation legal system of the capitalinterest tax idea “It focuses on the significance of third-party payment on the precipitatefunds interest tax. It analysis whether the interest is possible, then point out thedifficulty of the interest of tax administration. By study the relevant foreign tax lawsystem, to explore the development of the industry for third-party payment of tax policy.The fourth part is “Regulatory protection of third-party payment precipitationfunds interest tax”. From the lack of supervision may lead to problems, it is proposed tothird-party payment precipitation supervision of the capital interest tax proposal.The fifth part is "conclusion”. It is a summary of this article, presented the author’soutlook.