近期12366热点问答互联网平台企业相关解答

Core Viewpoint - The article discusses the reporting requirements for internet platform enterprises regarding commissions, service fees, and other payments made to them, emphasizing the need for accurate tax information submission by various stakeholders involved in online transactions [3][6]. Group 1: Reporting Requirements - Internet platform enterprises must report commissions and service fees received from businesses participating in their operations, which include software service fees, advertising service fees, and transaction commissions [3][4]. - The reporting entity must consolidate the amounts paid to the platform from various operators and report the total income and total fees paid to the platform [4][6]. Group 2: Examples of Reporting - Example 1 illustrates a scenario where a platform receives a total transaction amount of 200,000 yuan, with 10,000 yuan paid in service fees to various entities, requiring the platform to report both the total income and the total fees [4]. - Example 2 describes a user recharging 10,000 yuan on a platform, with the platform recognizing the full amount as income while reporting zero fees, as the transaction was for virtual goods [4]. Group 3: Tax Information Submission for Live Streaming - Internet platform enterprises and MCN (Multi-Channel Network) institutions must report the identity and income information of network anchors and their partners when they receive income from live streaming activities [6][7]. - In a scenario where a network anchor receives 1 million yuan from an MCN, the platform must report both the anchor's and the MCN's information, marking the MCN as a "professional service institution" [6][7]. Group 4: Multiple Payment Scenarios - Various scenarios are provided where payments are made to MCNs and network anchors, detailing how each entity must report the income and associated fees, ensuring compliance with tax regulations [8][9][10]. - The article emphasizes that if a platform operator is also an internet platform enterprise, they are not required to report the same information multiple times if it has already been submitted [11].