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 tax information reporting, aimed at enhancing tax service efficiency and promoting a fair tax environment for the platform economy. Summary by Sections Reporting Obligations - Internet platform enterprises are required to report identity and income information of operators and employees to tax authorities by the end of the month following each quarter [1]. Exemptions from Reporting - Certain income information from workers engaged in delivery, transportation, and domestic services who enjoy tax benefits or are not required to pay taxes is exempt from reporting, as well as tax information prior to the implementation of the regulations [1]. Reduction of Reporting Burden - The regulations specify that information already reported during withholding or agency declarations does not need to be reported again, and tax authorities must provide secure reporting channels and convenient service interfaces [1]. Confidentiality Obligations - Internet platform enterprises must properly store tax information of operators and employees, while tax authorities are mandated to keep this information confidential and establish security management systems [2]. Legal Responsibilities - The regulations outline corresponding legal responsibilities for various violations related to the reporting of tax information [3].