What is the payment architecture of "In-App Purchases"?

Due to some restrictions and App Store Review Guidelines, I need to integrate "In-App Purchases" but I have zero knowledge about the money transaction process. Generally from the Payment Gateway system, we know that the user's payment will be stored in merchant accounts and then Merchant accounts will be sent the desired amount of money to the App authority(App management company)based on agreements and there has some percentage which will get Payment Gateway authority. All about maintenance by the agreement between the merchant and the App management company.

In the same case, what will be the payment mechanism for the "In-App Purchases", and what amount percentage does App Store deserve? How do we make the agreement with App Store?

Note: I am sorry, I don't mean about the implementation of In-App Purchases. I am to know the payment architecture of "In-App Purchases" because of my zero knowledge of the payment architecture of "In-App Purchases".

What is the payment architecture of "In-App Purchases"?
 
 
Q