Research On The Tax Collection And Management Of Mobile Payment Platform In China

With the deep integration of Internet communication technology and financial payment and the rapid growth of mobile phone users,China mobile payment market shows great development potential.As anemerging form of electronic payment industry,mobile payment has penetrated into all aspects of national life and become the main way of transaction and settlement in China.Mobile payment not only subverts the traditional way of payment and changes the consumption habits of residents,but also adds new impetus to offline business and promotes the digital transformation of social economy.The mobile payment platform is the most critical participant in the mobile payment market and plays an important role in the flowof funds.On the one hand,the rapid development of mobile payment promotes China business upgrading and transformation,on the other hand,it also brings great challenges to China tax collection and management.It is urgent to improve the relevant tax collection and management to promote the healthy operation of China mobile payment industry.This article first elaborates the background and research meaning,then points out research methods and innovations and deficiencies.Secondly,it combs the tax theory of mobile payment,expounds the connotation,characteristics,basic process and classification of mobile payment.Based on the specific analysis of the Alipay case,the development status and collection management status of China mobile payment platform are described.The difficulties of VAT and income tax collection and management faced by the mobile payment platform itself are summarized and analyzed.At the same time,the tax value of the current mobile payment platforms has not been fully tapped.Although China mobile payment development leads the world,we can still learn from excellent experience in tax collection and management of mobile payments ofother countries or international organizations.Finally,combined with international experience,based on China national conditions,creatively propose targeted policy recommendations.