Research On The Tax Law System Of The Third Party Payment Network

With the wide application of the rapid development of computer technology andInternet, the global business has entered a new era of information automation. Inrecent years, the third-party payment in our country has developed rapidly, it is goodfor businesses and consumers to make their life efficiency and convenience.Meanwhile, it also produces a series of legal problems, especially the unavoidable taxproblems. According to the tax legislation in China now, online third-party paymententerprises need to pay business tax and enterprise income tax, except for businessesand consumers. With the development of the electronic commerce, implement taxexemption may have made the subject of tax legal relationship will transactions intonetwork transactions, especially the online third-party payment, it made ourtraditional business decline the proportion, and erode the existing tax base badly.Because our country is lacking in the regulatory network of third-party payment of taxlaws and regulations, network third-party payment is going to legislating, networktransactions subject taxpayers face identification, tax evasion, tax administration andtax inspectors, but also to resolve network of third party payment companiesassessable taxable items and place of taxation, taxable turnover, and invoicing.These are not only requirements of the China’s Constitution and tax laws，butalso the adjustment of the economic order. Adequate sources of revenue and the law,makes its withholding agent Withholding tax may become possible. In order to buildour network third-party system tax law, we should analyze the foreign network ofthird-party payment legislative situation, to study their successful experience andlearning. When we are making the Third party network into the tax legislation, it isnecessary to strictly follow the principle of legality, the principle of fairness and theprinciple of efficiency. Based on the no new tax, we should modify our current taxlaws, clearly defined the tax payer, the object of taxation and levy taxes of thenetwork third-party payment, so we can solve the problems of the network third-partypayment process of assessment of the tax. At the same time, we should improve themechanism of matching network third party to pay taxes, such as the improvement ofthe management system of tax registration, the promotion of the electronic reportingand the determination of the tax jurisdiction, in the third-party network payment of taxlaw system run effectively promote the development of China’s network of third-partypayment. The network of third-party payment tax law system can run well, it promotes the development of China’s network of third-party payment efficiently.