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。 假平台、假业务等违法行为需加以遏制 近年来，个别不法分子成立假平台、利用平台开展假业务，从事虚开发票、偷逃税等违法活动，骗 取地方政府财政返还，进一步加剧"内卷式"竞争，不利于全国统一大市场建设。 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》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，并提示以下注意事项。 平台内经营者需依法办理市场主体登记 记者了解到，目前有的平台内经营者实际开展了互联网销售业务，但并未按规定办理市场主体登 记，也未依法进行纳税申报，既逃避市监、税务等部门管理，又滋生了产品质量差、消费者维权难等问 题， ...

欢迎扫描下方二维码关注： 2 ⇧ 点 蓝字 关注 "蓝色柳林财税室" IIIIIIIIIIIIIIIIIII 文化事业建设费的缴纳义务人有 哪些? 1.境内提供广告服务的广告媒介单位和户外 广告经营单位。 2.境外的广告媒介单位和户外广告经营单位 在境内提供广告服务,且未设经营机构的, 以广告服务接受方为文化事业建设费的扣缴 义务人。 3.境内提供娱乐服务的单位和个人。 政策依据 《财政部 国家税务总局关于营业税改征增值 税试点有关文化事业建设费政策及征收管理 问题的通知》 (财税〔2016〕25号) 《财政部 国家税务总局关于营业税改征增值 税试点有关文化事业建设费政策及征收管理 问题的补充通知》(财税〔2016〕60号) 3 IIIIIIIIIIIIIIIIIIIII 文化事业建设费的计费依据、费 率及计算公司? 1.广告服务应缴费额=计费销售额（含税价款 及价外费用,减除含税广告发布费) ×3%, 减除需提供增值税专用发票或合法有效凭 证。 2.扣缴应缴费额=支付的广告服务含税价款 ×3%。 3.娱乐服务应缴费额=计费销售额（含税价款 及价外费用) ×3%。 政策依据 《财政部 国家税务总局关于营业税改 ...

欢迎扫描下方二维码关注： 非税收入是指除税收收入以外， 由各级国家机关、事业单位、代行政府职能的社会团体及其他组织依法利用国家权力、政 府信誉、国有资源（资产）所有者权益等取得的各项收入。 税务部门征收非税收入起步于1986年教育费附加的开征。为了让您 更清晰地了解非税收入相关政策、掌握申报流程，我们特推出"非税"合集，为大家介绍常见非税收入的相关知识。 今天为大家介绍的是 —— 国家重大水利工程 建设基金 一 什么是国家重大水利工程建设基金？ 国家重大水利工程建设基金是为 筹集国家重大水利工程建设资金，确保国家重大水利工程建设的顺利实施，促进经济社会可 持续发展而设立的政府性基金。 主要作用为支持南水北调工程建设、解决三峡工程后续问题以及加强中西部地区重大水利工程建 设。 自2019年1月1日起，国家重大水利工程建设基金由税务部门负责征收。 二 征收范围 国家重大水利工程建设基金是对 销售电量 征收，具体包括： 若此前未认定费种信息 ，需要先点击 【新增申报信息】 ，或点击 【我要填表】 ，手动添加申报信息。根据实际情况录 入"征收项目""征收品目"等信息后，点击 【确定】 保存申报信息。 4. 勾选需要申 ...

Core Viewpoint - The article discusses various scenarios under which the deed tax can be exempted or reduced, particularly focusing on government policies that benefit specific groups such as non-profit organizations, individuals undergoing divorce, and financial institutions receiving debt assets [4][5][8]. Group 1: Exemptions for Individuals - In cases where land and property are expropriated by the government, the local government can decide to exempt or reduce the deed tax for the newly acquired property [4]. - Non-profit schools and medical institutions are exempt from deed tax when acquiring land or property for operational purposes [4]. - Individuals who receive property as part of a divorce settlement are exempt from deed tax [4]. - Exemption applies to individuals acquiring barren land for agricultural purposes [4]. Group 2: Exemptions for Organizations - Public rental housing management units are exempt from deed tax and stamp duty when purchasing housing for public rental purposes [5]. - Financial institutions and asset management companies are exempt from deed tax when receiving debt assets from August 1, 2023, to December 31, 2027 [5]. Group 3: Policy Duration - The exemptions for public rental housing and financial institutions are set to be effective until December 31, 2027 [5].

欢迎扫描下方二维码关注： 国家税务总局 关于互联网平台企业报送涉税信息有关事项的公告 国家税务总局公告2025年第15号 根据《互联网平台企业涉税信息报送规定》（以下简称《规定》），现就互联网平台企业报送涉税信息有关事项公告如下： 一、报送涉税信息的互联网平台企业范围 依照《规定》应当报送涉税信息的互联网平台企业，包括运营以下互联网平台的企业： （五）提供教育、医疗、旅行、咨询、培训、经纪、设计、演出、广告、翻译、代理、技术服务、视听资讯、游戏休闲、网络文学、视频图文生成、网络贷款等服务的平 台； （六）为互联网平台提供聚合服务的平台； （七）为平台内的经营者和从业人员从事网络交易活动提供营利性服务的小程序、快应用等，以及为小程序、快应用等提供基础架构服务的平台； （八）其他为平台内的经营者和从业人员开展网络交易活动提供营利性服务的平台。 中华人民共和国境内（以下简称境内）互联网平台有多个运营主体的，由依法取得增值电信业务经营许可证的企业报送涉税信息；运营企业均未取得增值电信业务经营许 可证的，由办理互联网信息服务备案的企业报送涉税信息；运营企业均未取得增值电信业务经营许可证且均未办理互联网信息服务备案的，由 ...

Group 1 - The core viewpoint of the articles highlights the implementation of the "Internet Platform Enterprises Tax Information Reporting Regulations" aimed at reducing the number of "shell platforms" and curbing disordered competition within the platform economy [1][2] - Since the introduction of the regulations in June, over 100 "shell platforms" have been eliminated, indicating a significant impact on the market [1] - The regulations are designed to address issues where platforms were established solely for issuing invoices, thereby inflating reported income without actual business operations [1] Group 2 - Some platform enterprises are attempting new tax evasion methods, such as registering workers as individual businesses to reduce tax liabilities [2] - Tax authorities are focusing on identifying and penalizing illegal activities such as income splitting and false declarations through data comparison and risk analysis [2] - The tax department plans to enhance the enforcement of the new regulations to promote fair tax practices and support the construction of a unified national market [2]

Core Points - The implementation of the "Regulations on Tax Reporting for Internet Platform Enterprises" has seen positive responses from various internet platform companies, with the initial reporting of basic information progressing smoothly [1] - The regulations, published in June this year, require platform enterprises to report basic information such as platform domain names, business types, and names of relevant operating entities by July [1] - The tax authorities are providing guidance and reminders to those platform enterprises that have not yet submitted their basic information, ensuring fair competition among domestic and foreign platform companies [1] - Tax authorities have assisted platform enterprises in mastering standardized reporting methods and criteria during the trial reporting process, laying a solid foundation for the first tax information submission [1]

来源：新华社客户端 记者20日从国家税务总局获悉，相关平台企业已经按照《互联网平台企业涉税信息报送规 定》要求报送基本信息。对于个别尚未报送基本信息的平台企业，税务部门将开展宣传辅导 和约谈提醒。 今年6月，国务院公布实施的《互联网平台企业涉税信息报送规定》明确，平台企业要在今年 7月首次报送包括平台域名、业务类型、相关运营主体名称等在内的自身基本信息。 "在规定公布后，税务总局同步制发了相关配套操作公告，开展多轮次平台企业摸底，形成应 报送平台企业名单。"国家税务总局相关司局负责人说，各地税务机关"点对点"做好宣传辅 导，对"报什么""怎么报"等内容进行详细解读,提供安全、保密、可靠、便捷的信息报送渠 道，健全涉税信息数据管理制度，切实保障涉税数据安全。 此外，规定要求，今年10月，互联网平台企业要向主管税务机关报送平台内经营者和从业人 员身份信息及上季度收入信息。 目前，税务部门已辅导平台企业在试报过程中掌握统一的报送口径、标准和方法，为首次涉 税信息报送打好基础。 les & FR 点击下载中国基金报客户端 ■ 中国基金报内容矩阵 ■ 巅峰对话 投资热点说 ETF风向标 IPO情报站 fe o 1 ■ ...

Core Points - The State Council of China implemented the "Regulations on Tax Information Reporting by Internet Platform Enterprises" in June, requiring platform companies to report basic information by July [1] - The National Taxation Administration has reported smooth progress in the initial information submission by various internet platform enterprises [1] - The regulations mandate that by October, internet platform enterprises must report information on operators and employees, as well as income data from the previous quarter [1] Group 1 - The regulations require platform enterprises to submit basic information including domain names, business types, and operational entity names [1] - The National Taxation Administration has issued operational announcements and conducted multiple rounds of assessments to create a list of enterprises required to report [1] - Local tax authorities have provided detailed interpretations of the reporting requirements and established secure channels for data submission [1] Group 2 - The National Taxation Administration emphasizes equal treatment for both domestic and foreign platform enterprises in the implementation of the regulations [1] - Future efforts will focus on strict, standardized, and fair law enforcement to curb disordered competition and promote a unified national market [2] - The regulations aim to facilitate high-quality economic development and address issues related to improper fundraising practices on platforms [2]

Core Points - The State Taxation Administration has confirmed that relevant platform enterprises have submitted basic information as required by the "Regulations on Reporting Tax-related Information by Internet Platform Enterprises" [1] - For those platform enterprises that have not yet submitted their basic information, the tax authorities will conduct promotional guidance and reminders [1] Group 1 - The "Regulations on Reporting Tax-related Information by Internet Platform Enterprises" was implemented in June, requiring platform enterprises to report basic information including platform domain names, business types, and names of relevant operating entities by July [1] - The State Taxation Administration has issued supporting operational announcements and conducted multiple rounds of assessments to create a list of enterprises required to report [1] - Local tax authorities are providing detailed explanations on what and how to report, ensuring a secure and reliable information reporting channel [1] Group 2 - By October, internet platform enterprises are required to report the identity information of operators and employees within the platform, as well as income information from the previous quarter to the competent tax authorities [1] - The tax authorities have assisted platform enterprises in mastering a unified reporting standard and method during the trial reporting process, laying a solid foundation for the first tax-related information submission [1]