Research on Tax Collection and Management of Third-party Payment Platform
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DOI: 10.23977/WTED2020.011
Corresponding Author
Yaru Zhang
ABSTRACT
The development of science and technology has promoted the integration of Internet technology and traditional financial industry. The third-party payment industry has developed rapidly under this trend. Although the third-party payment platform brings convenience to people's life, it also brings some problems. Due to its business characteristics and the hidden nature of the network, the tax collection and management problems cannot be ignored. This paper analyzes the current situation and difficulties of tax collection and management for third-party payment platforms in China, and puts forward improvement suggestions from the perspectives of legislation and supervision, so as to provide reference suggestions for tax collection and management of third-party payment platforms in China and promote the healthy development of third-party payment.
KEYWORDS
Third-party payment platform, Tax, Precipitation funds