Group 1 - The scope of internet platform enterprises required to report tax-related information includes those providing services such as education, medical care, travel, consulting, training, brokerage, design, performance, advertising, translation, agency, technical services, audiovisual information, gaming, online literature, video and graphic generation, and online loans [3] - Internet platform enterprises must report their basic information to the tax authority within 30 days of starting their internet business, and any changes to this information must also be reported within 30 days [4][5] - The first reporting period for existing internet platform enterprises is from July 1 to July 30, 2025, for basic information, and from October 1 to October 31, 2025, for identity and income information of operators and employees [7][8] Group 2 - Internet platform enterprises can report tax-related information through various channels, including the electronic tax bureau, direct data interfaces, and other channels provided by tax authorities [6] - If an internet platform enterprise cannot report tax-related information on time due to force majeure, it can apply for an extension by filling out a specific form, which must be confirmed by the tax authority [9] - If errors are found in the reported tax-related information, the enterprise must correct it within 30 days of discovery [10] Group 3 - The income reported by platform enterprises includes all sales amounts and VAT, without deducting actual subsidies or fees paid to the platform [11] - Platform enterprises are required to report all income, including any "fake order" income, without exclusion [11]

Group 1 - The article discusses the process for individual business owners to apply for a tax reduction on personal income tax through the Natural Person Electronic Tax Bureau [2][5] - It highlights the steps to modify tax declaration information if the taxpayer qualifies for the individual business tax reduction but has not yet claimed it [2][4] - The article provides specific instructions on how to enter income totals and profit information in the tax declaration system [3][4] Group 2 - It mentions the importance of accurately reporting income and costs, including any capital gains or dividends from other business entities [3][4] - The article outlines the need to confirm the reduction nature and tax amount in the "Reduction and Exemption Details" section before finalizing the tax declaration [5] - It emphasizes the necessity of reviewing the tax reduction and any payable or refundable tax amounts before submitting the declaration [5]