《互联网平台企业涉税信息报送规定》实施后作用初显

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 [1][2]. Group 1: Tax Compliance and Regulation - The regulations effectively curb the use of platforms for illegal investment attraction by reducing the number of "shell platforms" by over 100 since the public consultation last year [2]. - Tax authorities can now access tax information of platform operators and workers, breaking the information barrier between registered and actual business locations [2][3]. - The regulations help prevent tax evasion by ensuring that income conversion practices are monitored and regulated [3][4]. Group 2: Monitoring and Enforcement - Tax authorities will collaborate with relevant departments to enhance monitoring of the registration of individual businesses to prevent income conversion and other non-compliant behaviors [4][6]. - The regulations address the issue of income splitting by platform operators to evade tax obligations, with tax authorities set to identify and penalize such practices through data comparison and risk analysis [5][6]. - Internet platforms are required to fulfill their tax information reporting obligations and ensure the accuracy and completeness of the information provided [6].