Core Points - The State Taxation Administration has announced the implementation of the "Regulations on Reporting Tax-related Information by Internet Platform Enterprises" approved by the State Council [1] - Internet platform enterprises are required to report identity information and income data of operators and employees on a quarterly basis to their tax authorities [1] - The regulations specify that income information of workers engaged in delivery, transportation, and domestic services who are eligible for tax benefits or exempt from taxation does not need to be reported [1] - Information related to tax matters prior to the implementation of the regulations does not need to be submitted by internet platform enterprises [1]

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].

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].

Core Viewpoint - The article discusses the newly implemented regulations for internet platform enterprises regarding the reporting of tax-related information to tax authorities, aimed at enhancing tax service efficiency and promoting a fair tax environment for the platform economy [1][2]. Group 1: Reporting Obligations - Internet platform enterprises are required to report identity and income information of platform operators and employees to tax authorities by the end of the month following each quarter [1]. - Certain exemptions from reporting are established, including income information of workers engaged in delivery, transportation, and domestic services who are eligible for tax benefits or are not required to pay taxes [1]. - Measures to reduce reporting burdens are outlined, allowing for the use of previously submitted tax information and data obtained through government information sharing, thus avoiding duplicate reporting [1]. Group 2: Confidentiality and Security - Internet platform enterprises must properly maintain the confidentiality of tax-related information of their operators and employees, while tax authorities are mandated to keep this information secure and establish a management system for tax information security [2]. Group 3: Legal Responsibilities - The regulations specify corresponding legal responsibilities for various violations, ensuring accountability among internet platform enterprises [3].