（原标题：专访李华：个税改革应重点加强对全球所得的监控） 党的十八届三中全会提出"逐步建立综合与分类相结合的个人所得税制"；党的二十大报告进一步明 确"完善个人所得税制度，规范收入分配秩序，规范财富积累机制，保护合法收入，调节过高收入，取 缔非法收入"。 党的二十届三中全会审议通过的《中共中央关于进一步全面深化改革、推进中国式现代化的决定》提 出，"完善综合和分类相结合的个人所得税制度，规范经营所得、资本所得、财产所得税收政策，实行 劳动性所得统一征税"；同时在健全人口发展支持和服务体系方面，也提出"加大个人所得税抵扣力 度"。 尽管个人所得税改革目标清晰，但每年全国两会，"个人所得税起征点"始终是代表委员关注的焦点。 2025年，多名全国人大代表均提出提高个人所得税起征点或加大抵扣力度。 全国人大代表、辽宁大学校长余淼杰建言，在北上广深等高成本地区试点将个人所得税起征点从当前6 万元/年提高至10万元/年，相当于把目前每个月个人所得税起征点从5000元提高至约8333元，以减轻中 等收入群体税负，释放消费潜力。 全国人大代表、格力电器董事长董明珠建议提高基本减除费用标准，将个人所得税基本减除费用标准提 高至 ...

个人所得税直接关系到每个人的经济负担，因此备受社会关 注。而起征点作为个人所得税制度的核心要素之一，直接决定 了每个纳税人的税前扣除金额，其含义直观、贴近民生，具有 广泛的民意基础，自然成为公众关注的焦点。从政策层面看， 调整起征点或扣除额，也是政府促进收入分配公平的重要抓 手。 作者： 杜涛 封图：图虫创意 全国人大代表、辽宁大学校长余淼杰建言，在北上广深等高成本地区试点将个人所得税起征点从当前6万 元/年提高至10万元/年，相当于把目前每个月个人所得税起征点从5000元提高至约8333元，以减轻中等 收入群体税负，释放消费潜力。 全国人大代表、格力电器董事长董明珠建议提高基本减除费用标准，将个人所得税基本减除费用标准提高 至1万元/月，优化调整税率结构；同时优化专项附加扣除，加强税收监管与信息共享。 中国个人所得税起征点自2018年从3500元提高至5000元后，至今未再调整。《中国税务年鉴》（2023 年）数据显示，2022年个人所得税收入中，64%为工资薪金所得，个人所得税成为事实上的"工薪税"。 党的十八届三中全会提出"逐步建立综合与分类相结合的个人所得税制"；党的二十大报告进一步明确"完善 个人所 ...

自今年10月1日起，按照国务院发布的《互联网平台企业涉税信息报送规定》（以下简称《规定》）有 关要求，互联网平台企业将首次正式报送平台内经营者和从业人员的身份信息、收入信息。据记者了 解，经过前期的宣传辅导、系统调试等工作，目前税务部门和各大平台围绕涉税信息首次报送的相关准 备工作已经基本完成，《规定》及税务部门配套公告的落地实施，将有力推动平台经济规范健康发展， 促进线上线下税收公平、竞争公平，有效遏制平台"内卷"，更好服务全国统一大市场建设。近日，记者 就相关方在《规定》落地实施过程中需要注意的事项进行了采访。 专家表示，《规定》落地后，平台企业需常态化报送涉税信息，这样会促进平台内经营者和从业人员收 入信息的显性化，从源头防范上述违法行为，将有助于促进线上线下税负公平，遏制违规招商引资行 为。 税务部门提醒，平台内经营者和从业人员应当如实汇总在各平台及线下其他渠道取得的全部销售收入， 按规定时限完成纳税申报，不得将本应归属于同一纳税主体的收入，通过变更店铺经营主体、关联交 易、更换提现账号等方式，分散至多个纳税主体，通过违规分拆收入达到偷逃税款的目的。若未如实按 规定进行纳税申报，将承担相应的法律责任。 ...

此外，有个别平台为增加客户"黏性"，试图协助平台内经营者或从业人员分拆收入，以达到少缴或不缴 税款的目的。比如，有的平台"引导"平台内经营者或从业人员在销售额达到一定规模前，通过分拆收入 违规继续享受税收优惠，不缴或少缴税款。中国政法大学财税法研究中心主任施正文认为，这实际上是 一种骗享税收优惠行为。互联网平台企业报送涉税信息后，税务机关将通过数据比对、风险分析，及时 发现并查处平台内经营者和从业人员分拆收入、虚假申报、骗享优惠等违法行为，依法向平台内经营者 追缴税款、滞纳金并处以罚款，同时依法查处违规协助平台内经营者分拆收入的平台企业。互联网平台 应依法履行涉税信息报送义务，全面核验涉税信息的真实性、准确性和完整性，引导平台内经营者和从 业人员合规享惠、依法纳税，共同促进平台经济持续健康发展。 国家税务总局相关司局负责人介绍，自《规定》去年底公开征求意见以来，相关"空壳平台"的数量已减 少100余户，有力遏制了利用平台违规招商引资行为，对促进线上线下公平、整治平台"内卷式"竞争、 推进全国统一大市场建设发挥积极作用。中央财经大学税收研究中心主任赵涛认为，《规定》实施后， 税务部门能够及时掌握平台内经营者和从 ...

Core Points - The State Council issued the "Regulations on Reporting Tax Information by Internet Platform Enterprises" to create a fair tax environment and guide the healthy development of the platform economy [1] - Internet platform enterprises are required to report tax-related information, including identity and income details of operators and employees, to tax authorities [1][2] - The implementation of these regulations has led to a significant reduction in the number of "shell platforms," with over 100 fewer reported since the regulations were proposed [2] Group 1: Implementation and Impact - The regulations have effectively promoted tax fairness and compliance among business entities, aiding in the regulation of illegal investment attraction practices [1][2] - Tax authorities can now access timely tax information from platform operators and employees, making it difficult for non-compliant operators to hide income and evade taxes [2][3] - The regulations have broken down information barriers between registered and operational locations of platform economies, making income from "shell platforms" more visible and internalizing tax costs [2] Group 2: Compliance and Enforcement - The regulations allow for the identification and legal action against non-compliant behaviors, such as the conversion of labor income into business income to evade taxes [3][4] - Tax authorities are enhancing monitoring of platforms that assist operators in splitting income to exploit tax benefits, which is considered a fraudulent practice [5] - The tax department plans to continue enforcing these regulations strictly, promoting collaboration among departments to curb disordered competition and support high-quality economic development [6]

Core Viewpoint - The implementation of the "Regulations on Reporting Tax Information by Internet Platform Enterprises" aims to create a fair tax environment and promote the healthy development of the platform economy, effectively curbing illegal investment attraction practices and supporting the construction of a unified national market [1][2]. Group 1: Regulation Implementation and Impact - The regulations have led to a significant reduction in the number of "shell platforms," with over 100 fewer reported since the regulations were proposed, effectively curbing illegal investment attraction practices [2]. - The regulations facilitate timely access to tax information of platform operators and employees, breaking down the information barriers between registered and operational locations, thus internalizing tax costs [2][3]. Group 2: Prevention of Tax Evasion - The regulations help identify and prevent illegal practices such as converting labor income into business income to evade taxes, which has been a common issue among platform workers [3]. - The tax authorities have clarified income classification standards for platform workers and optimized the withholding tax process, reducing the tax burden while preventing income conversion violations [3][4]. Group 3: Monitoring and Enforcement - Tax authorities will enhance monitoring of the registration of individual businesses to prevent mass conversions aimed at tax evasion, ensuring compliance with individual business registration regulations [4][5]. - The regulations also target income splitting practices among platform operators, which are used to exploit tax benefits, with tax authorities employing data comparison and risk analysis to detect and penalize such behaviors [5][6]. Group 4: Future Directions - The tax authorities plan to continue enforcing the regulations, promoting collaborative governance, and addressing chaotic competition within the platform economy, ultimately supporting high-quality economic development [6].

Core Viewpoint - The implementation of the "Regulations on Reporting Tax Information by Internet Platform Enterprises" aims to create a fair tax environment and promote the healthy development of the platform economy [1][2]. Group 1: Tax Compliance and Regulation - The regulations effectively curb the use of platforms for illegal investment attraction by reducing the number of "shell platforms" by over 100 since the public consultation last year [2]. - Tax authorities can now access tax information of platform operators and workers, breaking the information barrier between registered and actual business locations [2][3]. - The regulations help prevent tax evasion by ensuring that income conversion practices are monitored and regulated [3][4]. Group 2: Monitoring and Enforcement - Tax authorities will collaborate with relevant departments to enhance monitoring of the registration of individual businesses to prevent income conversion and other non-compliant behaviors [4][6]. - The regulations address the issue of income splitting by platform operators to evade tax obligations, with tax authorities set to identify and penalize such practices through data comparison and risk analysis [5][6]. - Internet platforms are required to fulfill their tax information reporting obligations and ensure the accuracy and completeness of the information provided [6].

Core Viewpoint - The implementation of the "Regulations on Reporting Tax Information by Internet Platform Enterprises" by the State Council is aimed at promoting tax fairness and compliance among business entities, effectively curbing illegal investment attraction practices and supporting the construction of a unified national market [1][2][3] Group 1: Impact on Tax Compliance - The regulations have led to a reduction of over 100 "shell platforms" since the public consultation last year, which helps to curb illegal investment attraction practices [1] - The regulations allow relevant authorities to obtain tax information from platform operators and employees, facilitating the timely detection of non-compliant behaviors such as the illegal conversion of income types [2] - Tax authorities are enhancing monitoring and analysis of behaviors related to the mass registration of individual businesses to prevent tax evasion through income conversion [2] Group 2: Prevention of Tax Evasion - The regulations aim to prevent platform operators from splitting income and fraudulently enjoying tax benefits, with tax authorities using data comparison and risk analysis to identify and penalize such behaviors [3] - Internet platform enterprises are required to fulfill their obligations to report tax information accurately and completely, guiding operators and employees to comply with tax laws [3] - The tax authorities plan to continue enforcing the regulations strictly and promote collaborative governance to curb disordered competition and support high-quality economic development [3]

Group 1 - Tax fairness is the cornerstone of optimizing the business environment and an important reflection of social equity [2] - The recent exposure of four cases of tax benefit fraud by the State Taxation Administration signals a commitment to maintaining fair competition in the tax order [2][3] - The crackdown on tax benefit fraud is not just about recovering tax revenue but also about upholding justice and promoting the construction of a unified market [2] Group 2 - Tax incentive policies are important tools for macroeconomic regulation, aimed at supporting specific industries and stimulating market vitality [3] - Fraudulent tax benefit claims are more deceptive and hidden than simple tax evasion, requiring a high-pressure deterrent approach from tax authorities [3] - Since the beginning of the 14th Five-Year Plan, tax authorities have investigated 62,100 cases of tax law violations and exposed over 1,500 typical tax-related cases [3]

Group 1 - The core viewpoint of the articles emphasizes the importance of combating tax fraud to maintain fair competition and optimize the business environment [2][3] - The National Taxation Administration has exposed four cases of tax fraud related to tax benefits, including those for small and micro enterprises and agricultural tax benefits [2] - The total tax reductions and exemptions from 2021 to the first half of this year reached 9.9 trillion yuan, with an expected total of 10.5 trillion yuan by the end of the year [2] Group 2 - Tax incentives are a crucial tool for macroeconomic regulation, aimed at supporting specific industries and enhancing market vitality [3] - The tax fraud behaviors are characterized by their concealment and deception, often involving businesses that do not meet the qualifications for tax benefits [3] - Since the beginning of the 14th Five-Year Plan, tax authorities have investigated 62,100 cases of tax violations and exposed over 1,500 typical tax-related cases [3]