Research on Tax Collection and Management of Third-party Payment Platform
作者单位：School of Nanjing University of Science and Technology
会议日期：2020年
学科分类：12[管理学] 02[经济学] 0202[经济学-应用经济学] 1201[管理学-管理科学与工程(可授管理学、工学学位)] 020204[经济学-金融学（含∶保险学）] 020203[经济学-财政学（含∶税收学）]
关 键 词：Third-party payment platform Tax Precipitation funds
摘 要：The development of science and technology has promoted the integration of Internet technology and traditional financial *** third-party payment industry has developed rapidly under this *** the third-party payment platform brings convenience to people’s life,it also brings some *** to its business characteristics and the hidden nature of the network,the tax collection and management problems cannot be *** 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.