Research On The Tax Issue Of The Third-party Payment Platform

The development and innovation of technology have promoted the integration of Internet technology and traditional financial industry,and the third-party payment industry has been able to grow rapidly under this trend of integration,gradually penetrating into various aspects of people’s daily life and quietly changing the way people live.At the same time,the rapid development of the third-party payment industry has also brought influence on the whole payment industry,the traditional financial industry and even the macroeconomic environment of China.However,settlements of tax problems in third-party payment industries have not kept pace with the development of this emerging industry.Various data and studies show that the development prospect of the third-party payment industry is still broad.In order to ensure its healthy and stable development,it is urgent to improve the relevant tax laws and regulations of the third-party payment.Firstly,this paper introduces the research background,significance and main contents of the topic,and points out some deficiencies author found in the writing process.Secondly,the relevant concepts of the third-party payment are sorted out in detail,including the definition,classification and different business types of the third-party payment platform.Then,the tax status of the third-party payment enterprises in China is combed in combination with the cases.In addition,the author believes that the concept of third-party payment platform originated from abroad is not with local characteristics in China,and foreign payment platforms such as PayPal has a lot of excellent experience can be used for reference as well.Therefore,some countries and international organizations have been selected to sort out their attitudes towards third-party payment on taxation,etc.Finally,combined with international experience,on the basis of China’s actual national conditions,the author put forward own suggestions in a targeted manner.