李强签署国务院令 公布《互联网平台企业涉税信息报送规定》

Core Viewpoint - The article discusses the newly implemented regulations for internet platform enterprises regarding the reporting of tax-related information to tax authorities, aimed at enhancing tax service efficiency and promoting a fair tax environment for the platform economy [1][2]. Group 1: Reporting Obligations - Internet platform enterprises are required to report identity and income information of platform operators and employees to tax authorities by the end of the month following each quarter [1]. - Certain exemptions from reporting are established, including income information of workers engaged in delivery, transportation, and domestic services who are eligible for tax benefits or are not required to pay taxes [1]. - Measures to reduce reporting burdens are outlined, allowing for the use of previously submitted tax information and data obtained through government information sharing, thus avoiding duplicate reporting [1]. Group 2: Confidentiality and Security - Internet platform enterprises must properly maintain the confidentiality of tax-related information of their operators and employees, while tax authorities are mandated to keep this information secure and establish a management system for tax information security [2]. Group 3: Legal Responsibilities - The regulations specify corresponding legal responsibilities for various violations, ensuring accountability among internet platform enterprises [3].