平台企业涉税信息报送规定作用初显

Core Viewpoint - The implementation of the "Regulations on Reporting Tax Information by Internet Platform Enterprises" aims to create a fair tax environment and promote the healthy development of the platform economy, effectively curbing illegal investment attraction and supporting the construction of a unified national market [1][2]. Group 1: Curbing Illegal Investment Attraction - The regulations have led to a significant reduction in the number of "shell platforms," with over 100 fewer reported since the regulations were proposed, effectively curbing illegal investment attraction practices [2]. - Tax authorities can now access tax information of operators and employees within platforms, breaking down the information barriers between registered and operational locations, which helps to internalize tax costs and reduce the space for "shell platforms" [2]. Group 2: Preventing Tax Evasion - The regulations enable tax authorities to obtain tax information from platform operators and employees, facilitating the detection of non-compliant behaviors such as the conversion of labor income into business income for tax evasion [3]. - Recent attempts by some platforms to register employees as individual businesses to evade personal income tax have been noted, prompting the need for strict adherence to individual business registration regulations [3][4]. Group 3: Combating Income Splitting - Some platform operators have been found to split income among multiple tax entities to exploit tax benefits, which is considered a form of tax evasion [5]. - Tax authorities will utilize data comparison and risk analysis to identify and penalize platforms and operators involved in income splitting and fraudulent tax declarations [5][6]. Group 4: Future Directions - The tax authorities plan to continue enforcing the regulations, focusing on transparent law enforcement and collaborative governance to prevent chaotic competition and promote fair tax practices [6].