《互联网平台企业涉税信息报送规定》施行，这些人员免予报送收入信息

Core Viewpoint - The article discusses the implementation of the "Regulations on Reporting Tax Information by Internet Platform Enterprises," which aims to standardize the reporting of tax-related information by internet platform companies to tax authorities, enhance tax service and management efficiency, protect taxpayers' rights, and promote the healthy development of the platform economy [1]. Group 1: Reporting Obligations - Internet platform enterprises are required to report identity and income information of operators and employees within the platform to their competent tax authorities by the end of the month following each quarter [2]. - Certain scenarios are exempt from reporting, including income information of workers engaged in delivery, transportation, and domestic services who enjoy tax benefits or are not required to pay taxes, as well as tax information prior to the implementation of the regulations [2]. - Measures to reduce reporting burdens are established, allowing for the non-repetition of tax information already reported during withholding and agency declarations, and ensuring secure and convenient reporting channels for tax authorities [2]. Group 2: Confidentiality and Legal Responsibilities - Internet platform enterprises must properly maintain the confidentiality of tax information related to their operators and employees, while tax authorities are required to keep the acquired tax information confidential and establish a security management system for such information [3]. - The regulations outline corresponding legal responsibilities for various violations [4].