1. Qifeng Yang, Jun Wang, Ping Song,Xuan Ma Wuhan university of technology The Method of Tax Collection and Technical Realization Based on the Third-Party Online Payment Mode

2. Introduction The third-party online payment mode The method of tax collection of the third- party online payment mode Part 1 Part 2 Part 3 The structure of the article Technology realization of tax collection of the third-party online payment Technology realization of tax collection of the third-party online payment Part 4 Part 5 Conclusion

3. 1 Introduction the reason of tax evasion of online payment: (1) The characteristics of e-commerce make it hard to be monitored; (2) The law about e-commerce tax is imperfect and all countries don’t have a common view about the tax problem of e-commerce; (3) The administration of the tax of e-commerce is chaotic; (4) The methods of tax collection and regulatory technical fall behind and the tax management system fail to achieve network connection with e-commerce transactions and online payment system 。

4. 2 The third-party online payment mode 2.1 Topology of the Third-Party Online Payment Mode

5. 2 The third-party online payment mode 2.2 Process of the Third-Party Online Payment Mode

6. 3 The method of tax collection of the third-party online payment mode 3.1Bank Withholding Tax Method 3.2 The Third-Party Withholding Tax Method

7. 4 Technology realization of tax collection of the third- party online payment the liquidation of the third-party online payment mode The liquidation way of the third-party online payment mode is “secondary settlement” and the process includes three stages: pre- transaction phase, the transaction phase and post-transaction phase. tax collection and management flow chart of the third- party online payment mode tax collection and management flow chart of the third- party online payment mode database flow chart of tax collection and management of the third-party online payment mode database flow chart of tax collection and management of the third-party online payment mode

8. Tax Collection and Management Flow Chart of the Third-Party Online Payment Mode

9. Database Flow Chart of Tax Collection and Management of the Third-Party Online Payment Mode

10. 5 Conclusion It analyzes the reasons of the tax evasion of online payment and introduces the third-party online payment mode; It designs two methods of tax collection based on the third-party online payment mode ---banking withholding tax method and the third-party withholding tax method; Aim to the third-party withholding tax method it designs the technical realization including liquidation process 、 tax collection and management flow chart 、 database flow chart 。

11. Acknowledgement This research was supported by the Ministry of Educational of the People's Republic of China in Humanities and Social Sciences Planning Fund: (1)Research on Leading Mode of Online Payment and Its Innovation Service, under Grant 07JA630028. (2)Research on Online Payment Collaborative Management Mode, under Grant 08JA630064.

12. Thanks for your attention ！