互联网平台涉税信息首次报送相关准备工作已基本完成 税务部门提醒关注三方面事项防范违法违规

Core Viewpoint - Starting from October 1, 2023, internet platform enterprises are required to report identity and income information of operators and employees, as mandated by the State Council's new regulations, aiming to enhance tax compliance and promote healthy development of the platform economy [1][2][3]. Group 1: Reporting Requirements - Internet platform operators must legally register as market entities if their annual transaction volume exceeds 100,000 yuan, and they are obligated to consolidate transaction volumes across multiple stores [1]. - The implementation of the regulations will allow tax authorities to collect and monitor operational information from the same operator across different platforms, ensuring compliance and protecting consumer rights [1]. Group 2: Tax Declaration Obligations - Platform operators and employees are required to accurately report all sales income from various platforms and offline channels, avoiding any attempts to evade taxes through misrepresentation of income [2]. - The new regulations are expected to curb fraudulent activities such as issuing false invoices and concealing income, as tax authorities will compare reported information with the data submitted by platforms [2]. Group 3: Combating Fraudulent Activities - The regulations aim to address illegal activities such as the establishment of fake platforms and businesses that engage in tax evasion and fraudulent invoicing, which disrupt fair competition and harm the tax system [3]. - Continuous reporting of tax-related information by platform enterprises will help make income information more transparent, thereby preventing illegal practices and promoting equitable tax burdens between online and offline businesses [3].