Research On The Tax Law Problems Of Internet Third-party Payment

With the development of Internet technology, e-commerce activities in China is increasing day by day, the network shopping due to bring consumers convenient, has been accepted by more and more people, online shopping is profoundly changing consumer consumption pattern and life state. The network shopping in addition to bring convenience to consumers, other than changes monetary direct delivery mode of transaction, but also promoted the birth of the third party payment transaction mode, but due to the more developed our country electronic commerce starts late, so for the third party payment, our lack of laws and regulations should be carried out supervision and regulation on it, this leads to the network through the network transaction process is carried out in third party payment mode, legal issues arise from a variety of problems, such as the third party payment, sedimentation funds belonging third party payment enterprise law and the question of the third party payment of tax issues, the third party payment taxation problems if not the attention and solve, may be on China’s fiscal revenue caused serious damage, hinder the development of China’s economy, therefore, this paper is to discuss how to solve the dilemma of preliminary tax third party payment. This paper is divided into four parts, the first part is the network of the third party payment outline in detail introduced the third party payment concept, feature, background and classification; the second part from the two point of view of necessity and feasibility, analyses the feasibility of China’s third party payment of tax; the third part through the introduction of international organizations and electronic commerce is the developed countries on the third party payment of tax legislation, which leads to the China’s third-party payment tax revenue legislation present situation; in the fourth part, the author respectively from the two aspects of network transaction subject and third party payment companies of introduced tax dilemma currently facing China’s third-party payment; the fifth part, according to the third part of the current tax legislation and the fourth part proposed tax legislative predicament, on how to build China’s third party payment of tax legal system put forward preliminary suggestion and scheme to solve.