The third-party tax of 1% means that a third-party institution collects 1% tax from both parties during the transaction or payment. For example, some e-commerce platforms use third-party payment institutions to handle payment, and these payment institutions usually charge a certain percentage of handling fees to sellers and buyers, some of which can be regarded as third-party taxes. The reason for this fee is that third-party organizations provide safe and efficient payment transaction services and need to pay corresponding costs to maintain their operations and technical support. In addition, third-party organizations usually do not participate in the sales of products or services, so the increased taxes and fees are their income as an intermediary trading platform. It should be noted that in some cases, this tax may affect the actual income of buyers and sellers, so it is necessary to pay attention to the relevant handling fees or taxes when making transactions or payments, and make reasonable decisions.