Research On Tax Policy Of Third Party Payment In China

Under the background of rapid development of the Internet age,the electronic information technology continues to advance,communications equipment widely used,the global business moving towards information automation,initial e-commerce has gradually transition to the "apple" of life.In recent years,China’s third-party payment is especially rapid development,the businesses and consumers to trade networks bring high efficiency and convenience of life,its swift and violent development trend makes the third party pay far ahead in the field of electronic commerce,became the security and e-commerce funds the best way to cash flow problems.But with the rapid development and maturity of this new industry,it brings challenges to the current tax system and tax regulation while bringing economic growth points.In recent years,China has been in the stage of reform and adjustment of tax laws,and the reform involves various industries and has some influence on third-party payment.Because our country in the regulation of the third party to pay tax on laws and regulations and have no experience,exposed the behind the industry security,information disclosure,tax evasion problem increasingly obvious,therefore to the third-party payment of tax collection and administration and industry regulation is needed.Third-party payment in our country the development of a relatively short,but the development speed and the expansion of business scope of the problem with is concentrated,so you need to speed up the construction of third-party payment of tax policy in our country.The first chapter introduces the research background,theoretical and practical significance,literature review and research methods of third-party payment.The second chapter gives an overview of the concept characteristics of third-party payment,and analyzes the policy status of third-party payment in China from three parts:policy environment,business tax treatment and related tax collection policy.The third chapter explores the taxation problems existing in current our country third party payment,such as the tax payment place and difficult to determine the tax revenue jurisdiction,unclear precipitation capital interest income property division,tax returns and other tax regulation does not reach the designated position,etc.In chapter 4,the representative of the United States and regional regions of the developed countries represented the European Union and the Asian region on behalf of Japan and Singapore,and proposed the experience for foreign countries.The fifth chapter puts forward the countermeasures and Suggestions to improve the tax system based on the actual taxation of third-party payment.In carrying out the taxation work of the third party,we should strictly abide by the tax law principle,tax fairness principle and the principle of tax efficiency.Due to the third-party payment different business involving different tax issues,so the tax system design should be aimed at different development stages of different enterprises,different business,adhere to the principle of flexible,timely and change,make a directivity responses.