《税收征管法》拟修订：平台责任加重 未办理商户纳税申报可能承担0.5~3倍罚款

Core Viewpoint - The draft revision of the Tax Collection and Administration Law aims to address new challenges in tax administration due to rapid economic development and emerging technologies, particularly focusing on e-commerce platforms and big data [1][7]. Group 1: Key Changes in Tax Collection Law - The draft introduces significant amendments, including the addition of 16 articles, deletion of 4 articles, and modification of 69 articles, with a focus on the regulation of e-commerce platforms [1]. - E-commerce platform operators are required to report identity information and tax-related data of their operators and employees, and assist in tax declarations [3][4]. - Severe penalties are proposed for non-compliance, with fines ranging from 1.5 to 3 times the unpaid or underpaid tax amount [2][6]. Group 2: Responsibilities of E-commerce Platforms - The draft establishes a duty for e-commerce platforms to report tax-related information and assist in tax declarations, effectively integrating them into the tax governance system [3][4]. - Experts suggest that the requirement for platforms to assist in tax declarations should be tailored based on their access to necessary information [5][6]. - The penalties for failing to fulfill these obligations could significantly impact platforms, with fines potentially reaching up to 2 million yuan for severe violations [6]. Group 3: Digitalization of Tax Administration - The draft emphasizes the transition from traditional tax control methods to a data-driven approach, enhancing the modernization of tax administration systems [7][8]. - Tax authorities will utilize big data to assess tax liabilities and implement risk management strategies, ensuring equal legal standing for electronic and paper documents [7]. - The scope of tax audits will be expanded to include a wider range of economic activities, enhancing the ability of tax authorities to monitor compliance effectively [8].