On The Construction Of China 's Internet Financial Tax System

As a new thing, Internet banking’s development is not yet mature, and there are a lot of legal and financial regulatory gaps. Currently the country in order to encourage the development of its innovative, businesses and individuals engaged in Internet banking are basically in the duty-free and non-tax state. But with the development of the information society, the majority of the future of financial services will go online by the line, this is a future trend lies. Therefore, the Internet banking for the current tax system, tax collection, tax law and international tax issues have posed a severe challenge.This paper defines the concept of Internet banking tax and departure tax, given the current building are new problems on the Internet at home and abroad, whether financial tax system, so by drawing on domestic and international e-commerce tax policy, get some inspiration. On this basis, the paper payment platforms, P2 P network lending platform by focusing on a third party to raise public Internet financial research and analysis of these three models, including the necessity of Internet taxation and financial analysis of the pros and cons, as well as the work of China’s Internet banking tax the impact of the three aspects.This paper puts forward that, building China’s Internet banking, including factor analysis of Internet financial Tax and Internet banking taxation system, includes the following four aspects: First, improve the existing tax laws, tax supplement the financial terms for the Internet. Second, establishing a network of financial institutions deal registration system and using online trading invoices. Third, establishing specialized information centers, improve the professional level of tax data collection and information analysis process. Fourth, improve the net tax systems, strengthen the use and management of invoices.