THE METHOD OF TAX COLLECTION AND TECHNICAL REALIZATION BASED ON THE THIRD-PARTY ONLINE PAYMENT MODE

摘要

The third-party online payment has become the main payment modes of C2C/B2C e-commerce by virtue of its obvious advantages in the field of C2C/B2C, but the resulting tax issues also become an important issue faced by online payment. Combining with the realization of micro-payment mechanism of the online payment, the paper analyzes the reasons of the tax evasion of online payment. According to the characteristics of the third-party online payment mode, it proposes two methods of tax collection; designs the liquidation process, transaction process and database table of the tax collection that the Inland Revenue Department commissions the third-party online payment platform to do; and provides an available solution for the tax collection of the third-party online payment mode.