解读互联网平台报税规定：超九成平台内经营者不受影响

Core Viewpoint - The newly released "Regulations on Reporting Tax Information by Internet Platform Enterprises" aims to standardize the reporting of tax information by internet platforms, enhance tax service and management efficiency, protect taxpayers' rights, and promote the healthy development of the platform economy [1][2]. Summary by Relevant Sections Reporting Obligations - The regulations require internet platform enterprises to report identity and income information of platform operators and workers starting from October 2023 [1]. - Certain income information is exempt from reporting, specifically for workers in delivery, transportation, and domestic services who benefit from tax exemptions or are not required to pay taxes [2]. Impact on Tax Burden - The majority of platform operators and workers, including those in domestic services and delivery, will not see an increase in their tax burden due to these regulations [2][3]. - Only a small group of high-income earners with low tax compliance will experience an increase in their tax burden, which is intended to ensure tax fairness [3][4]. Economic Context - Over 90% of platform operators are small and micro enterprises with monthly sales not exceeding 100,000 yuan, which are supported by existing tax incentives [4][5]. - The regulations are expected to help combat issues like income concealment and fraudulent practices, thereby fostering a fair competitive environment in the platform economy [4][5]. Trial Implementation - Prior pilot programs in several provinces indicated that the majority of participants felt no significant changes in their tax obligations, aligning with the "three unchanged, one change" principle [5]. - The "three unchanged" refers to the unchanged reporting obligations, tax burdens for compliant operators, and tax burdens for small businesses, while the "one change" indicates that non-compliant high-income earners will face stricter enforcement [5].