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》中华人民共和国国务院令第810号

Core Viewpoint - The article discusses the newly implemented regulations for internet platform enterprises regarding the reporting of tax-related information to tax authorities, aiming to enhance tax service efficiency, protect taxpayer rights, and promote a fair tax environment [3][4]. Summary by Sections Section 1: Purpose and Scope - The regulations are designed to standardize the reporting of tax-related information by internet platform enterprises, ensuring compliance with existing tax laws and promoting healthy development of the platform economy [3]. Section 2: Reporting Requirements - Internet platform enterprises must report identity and income information of platform operators and personnel to their tax authorities within 30 days of the regulation's implementation or starting their business [4]. - Quarterly reporting of identity and income information is required, with specific exemptions for certain service providers [4]. Section 3: Data Submission and Verification - Enterprises must submit tax information through secure channels and are responsible for verifying the accuracy and completeness of the information provided [5][6]. - Tax authorities can request additional information for verification purposes [7]. Section 4: Information Sharing and Confidentiality - Various government departments are encouraged to share tax-related information to avoid redundant reporting by internet platform enterprises [8]. - Tax authorities are mandated to maintain confidentiality of the information received [7]. Section 5: Penalties for Non-compliance - Penalties for failing to comply with reporting requirements include fines ranging from 20,000 to 100,000 yuan, with more severe penalties for serious violations [7]. Section 6: Applicability to Foreign Enterprises - Foreign internet platform enterprises providing services in China must also comply with these reporting regulations [9]. Section 7: Implementation - The regulations will take effect immediately upon publication [11].