Third-party Payment Tax Legal Problems And Their Solutions

With the popularization of the Internet, the commercial development, the Internet shopping has become increasingly widespread, become one of the important position of material consumption. Online trading has become increasingly frequent, online transactions in addition to brought new shopping experience, also changed the past rely on monetary direct payment transactions, the third party payment emerge as the times require, this payment broke the shopping network bottleneck, to raise funds circulation efficiency, for our fast-paced life has brought great convenience. However, the third party payment has also brought a series of problem, due to the third party payment was born later, China’s lack of corresponding laws and regulations on the constraint and supervision, so as the third party payment to the fund management of the problem, the law of precipitation fuzzy, uncertainty avoidance tax declaration, money laundering has come in a throng.This paper makes a detailed introduction of the third party payment situation, a comprehensive analysis of the third party payment companies the legal status and its own tax issues, combined with our current tax problems, and put forward a preliminary solution. This paper is mainly divided into four parts, the first part is on the third party payment outline, mainly introduces the definition of the concept of third party payment, the third party payment terminal and tools. The second part of the third party payment companies the legal positioning problem, systematic analysis of the third party payment of legal status of the enterprises, and third party payment companies involved in the subject of legal relationship between. The third part mainly analysis of third party payment companies own tax issues, including the third party payment business tax status identification, the third party payment business tax, the tax payment place of third party payment companies, third party payment companies should ratal determine. The fourth part focuses on the third party payment business in the current tax difficulties and solutions, including the current tax trouble analysis and solution of two dimension.